ENTRY-HOME: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ENTRY-HOME
Largest movements
- Tangible fixed assets -€72,276
down €72,276 (-6.7%), from €1.1m to €1.0m
of which Land and buildings: -€48,675
- Receivables within one year -€24,071
down €24,071 (-37.6%), from €64,040 to €39,969
of which Trade receivables: -€42,923
- Other debts +€160,122
up €160,122 (+573.0%), from €27,944 to €188,066
- Profit (loss) carried forward -€120,651
down €120,651 (-1185.9%), from -€10,174 to -€130,824
- Trade debts -€63,548
down €63,548 (-69.1%), from €91,903 to €28,355
- Debts after one year -€54,490
down €54,490 (-7.4%), from €734,925 to €680,435
- Financial charges +€26,271
up €26,271 (+317.9%), from €8,263 to €34,534
of which Non-recurring financial charges: +€14,034
- Gross operating margin +€24,690
up €24,690 (+79.8%), from -€30,922 to -€6,233
- Taxes -€8,612
down €8,612 (-78.0%), from €11,041 to €2,429
- Depreciation +€630
up €630 (+0.9%), from €71,646 to €72,276
- Other operating charges -€311
down €311 (-5.7%), from €5,490 to €5,179
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,140,231 | €1,045,991 | -€94,240 | -8.3% |
| Fixed assets | 21/28 | €1,076,094 | €1,003,818 | -€72,276 | -6.7% |
| Tangible fixed assets | 22/27 | €1,076,094 | €1,003,818 | -€72,276 | -6.7% |
| Land and buildings | 22 | €985,883 | €937,208 | -€48,675 | -4.9% |
| Plant, machinery and equipment | 23 | €83,601 | €61,610 | -€21,991 | -26.3% |
| Furniture and vehicles | 24 | €6,610 | €5,000 | -€1,610 | -24.4% |
| Current assets | 29/58 | €64,136 | €42,173 | -€21,964 | -34.2% |
| Amounts receivable within one year | 40/41 | €64,040 | €39,969 | -€24,071 | -37.6% |
| Trade receivables | 40 | €59,782 | €16,859 | -€42,923 | -71.8% |
| Other amounts receivable | 41 | €4,258 | €23,111 | +€18,852 | +442.7% |
| Cash at bank and in hand | 54/58 | €96 | €2,203 | +€2,107 | +2198.5% |
| Total equity and liabilities | 10/49 | €1,140,231 | €1,045,991 | -€94,240 | -8.3% |
| Equity | 10/15 | €169,222 | €48,571 | -€120,651 | -71.3% |
| Contributions | 10/11 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €167,001 | €167,001 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €72,001 | €72,001 | = | 0.0% |
| Distributable reserves | 133 | €90,000 | €90,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,174 | -€130,824 | -€120,651 | -1185.9% |
| Provisions and deferred taxes | 16 | €36,493 | €36,493 | = | 0.0% |
| Deferred taxes | 168 | €36,493 | €36,493 | = | 0.0% |
| Amounts payable | 17/49 | €934,516 | €960,926 | +€26,411 | +2.8% |
| Amounts payable after more than one year | 17 | €734,925 | €680,435 | -€54,490 | -7.4% |
| Financial debts | 170/4 | €734,925 | €680,435 | -€54,490 | -7.4% |
| Amounts payable within one year | 42/48 | €199,590 | €280,491 | +€80,901 | +40.5% |
| Financial debts | 43 | €70,335 | €64,070 | -€6,265 | -8.9% |
| Credit institutions | 430/8 | €70,335 | €64,070 | -€6,265 | -8.9% |
| Trade debts | 44 | €91,903 | €28,355 | -€63,548 | -69.1% |
| Suppliers | 440/4 | €91,903 | €28,355 | -€63,548 | -69.1% |
| Taxes, remuneration and social security | 45 | €9,408 | - | -€9,408 | |
| Taxes | 450/3 | €9,408 | - | -€9,408 | |
| Other amounts payable | 47/48 | €27,944 | €188,066 | +€160,122 | +573.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,646 | €72,276 | +€630 | +0.9% |
| Other operating charges | 640/8 | €5,490 | €5,179 | -€311 | -5.7% |
| Gross operating margin | 9900 | -€30,922 | -€6,233 | +€24,690 | +79.8% |
| Operating profit (loss) | 9901 | -€108,059 | -€83,687 | +€24,371 | +22.6% |
| Financial income | 75/76B | €67 | €1 | -€66 | -99.1% |
| Recurring financial income | 75 | €67 | €1 | -€66 | -99.1% |
| Financial charges | 65/66B | €8,263 | €34,534 | +€26,271 | +317.9% |
| Recurring financial charges | 65 | €8,263 | €20,500 | +€12,237 | +148.1% |
| Non-recurring financial charges | 66B | - | €14,034 | +€14,034 | |
| Profit (loss) for the period before taxes | 9903 | -€116,255 | -€118,221 | -€1,966 | -1.7% |
| Income taxes | 67/77 | €11,041 | €2,429 | -€8,612 | -78.0% |
| Profit (loss) for the period | 9904 | -€127,296 | -€120,651 | +€6,646 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€127,296 | -€120,651 | +€6,646 | +5.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.