L'ENTRE-TEMPS: what changed
Two financial 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.
L'ENTRE-TEMPS
Largest movements
- Deferred charges and accrued income +€4,550
new in 2025: €4,550
- Tangible fixed assets -€3,158
down €3,158 (-3.3%), from €96,964 to €93,806
of which Land and buildings: -€5,324
- Other debts +€14,939
up €14,939 (+187%), from €7,991 to €22,931
- Debts after one year -€9,525
down €9,525 (-13.8%), from €69,223 to €59,698
- Trade debts -€5,679
down €5,679 (-92.3%), from €6,151 to €471
- Profit (loss) carried forward +€2,159
up €2,159 (+104%), from €2,073 to €4,231
- Current portion of long-term debt -€1,428
down €1,428 (-13.0%), from €10,953 to €9,525
- Other operating charges +€400
up €400 (+36.2%), from €1,104 to €1,504
- Gross operating margin -€172
down €172 (-1.4%), from €12,024 to €11,853
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,195 | €98,498 | +€1,303 | +1.3% |
| Fixed assets | 21/28 | €96,964 | €93,806 | -€3,158 | -3.3% |
| Tangible fixed assets | 22/27 | €96,964 | €93,806 | -€3,158 | -3.3% |
| Land and buildings | 22 | €96,964 | €91,640 | -€5,324 | -5.5% |
| Assets under construction and advance payments | 27 | - | €2,166 | +€2,166 | |
| Current assets | 29/58 | €230 | €4,692 | +€4,461 | +1,937% |
| Amounts receivable within one year | 40/41 | €230 | €142 | -€89 | -38.4% |
| Other amounts receivable | 41 | €230 | €142 | -€89 | -38.4% |
| Deferred charges and accrued income | 490/1 | - | €4,550 | +€4,550 | |
| Total equity and liabilities | 10/49 | €97,195 | €98,498 | +€1,303 | +1.3% |
| Equity | 10/15 | €2,073 | €4,231 | +€2,159 | +104% |
| Profit (loss) carried forward | 14 | €2,073 | €4,231 | +€2,159 | +104% |
| Amounts payable | 17/49 | €95,122 | €94,267 | -€855 | -0.9% |
| Amounts payable after more than one year | 17 | €69,223 | €59,698 | -€9,525 | -13.8% |
| Financial debts | 170/4 | €69,223 | €59,698 | -€9,525 | -13.8% |
| Amounts payable within one year | 42/48 | €25,899 | €34,569 | +€8,669 | +33.5% |
| Current portion of amounts payable after more than one year | 42 | €10,953 | €9,525 | -€1,428 | -13.0% |
| Financial debts | 43 | €29 | €80 | +€51 | +180% |
| Credit institutions | 430/8 | €29 | €80 | +€51 | +180% |
| Trade debts | 44 | €6,151 | €471 | -€5,679 | -92.3% |
| Suppliers | 440/4 | €6,151 | €471 | -€5,679 | -92.3% |
| Taxes, remuneration and social security | 45 | €776 | €1,562 | +€786 | +101% |
| Taxes | 450/3 | €776 | €1,562 | +€786 | +101% |
| Other amounts payable | 47/48 | €7,991 | €22,931 | +€14,939 | +187% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,324 | €5,324 | = | 0.0% |
| Other operating charges | 640/8 | €1,104 | €1,504 | +€400 | +36.2% |
| Non-recurring operating charges | 66A | €296 | - | -€296 | |
| Gross operating margin | 9900 | €12,024 | €11,853 | -€172 | -1.4% |
| Operating profit (loss) | 9901 | €5,301 | €5,025 | -€276 | -5.2% |
| Financial charges | 65/66B | €2,117 | €2,080 | -€36 | -1.7% |
| Recurring financial charges | 65 | €2,117 | €2,080 | -€36 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €3,185 | €2,945 | -€240 | -7.5% |
| Income taxes | 67/77 | €776 | €786 | +€10 | +1.2% |
| Profit (loss) for the period | 9904 | €2,408 | €2,159 | -€249 | -10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,408 | €2,159 | -€249 | -10.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.