L'ENTREPOOL: 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'ENTREPOOL
Largest movements
- Tangible fixed assets -€24,147
down €24,147 (-26.9%), from €89,877 to €65,730
of which Furniture and vehicles: -€21,931
- Cash -€18,542
down €18,542 (-21.5%), from €86,101 to €67,559
mainly Trade debts (-€39,494) and Deferred charges and accrued income (-€8,016)
- Intangible fixed assets -€12,500
down €12,500 (-40.0%), from €31,250 to €18,750
- Deferred charges and accrued income +€8,016
up €8,016 (+423%), from €1,895 to €9,912
- Receivables within one year +€4,774
up €4,774 (+5.3%), from €89,500 to €94,274
of which Other amounts receivable: +€34,907
- Trade debts -€39,494
down €39,494 (-80.6%), from €48,994 to €9,500
- Accrued charges and deferred income -€4,000
no longer reported in 2025 (was €4,000)
- Profit (loss) carried forward +€3,902
up €3,902 (+2.9%), from €136,555 to €140,457
- Gross operating margin +€29,606
up €29,606 (+174%), from €16,993 to €46,599
- Depreciation -€7,976
down €7,976 (-16.1%), from €49,475 to €41,499
- Financial charges -€1,065
down €1,065 (-75.1%), from €1,419 to €354
of which Non-recurring financial charges: -€913
- Taxes -€886
no longer reported in 2025 (was €886)
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
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 | €302,673 | €260,274 | -€42,399 | -14.0% |
| Fixed assets | 21/28 | €125,177 | €88,530 | -€36,647 | -29.3% |
| Intangible fixed assets | 21 | €31,250 | €18,750 | -€12,500 | -40.0% |
| Tangible fixed assets | 22/27 | €89,877 | €65,730 | -€24,147 | -26.9% |
| Plant, machinery and equipment | 23 | €13,212 | €11,135 | -€2,077 | -15.7% |
| Furniture and vehicles | 24 | €76,519 | €54,588 | -€21,931 | -28.7% |
| Other tangible fixed assets | 26 | €146 | €7 | -€139 | -95.3% |
| Financial fixed assets | 28 | €4,050 | €4,050 | = | 0.0% |
| Current assets | 29/58 | €177,496 | €171,744 | -€5,752 | -3.2% |
| Amounts receivable within one year | 40/41 | €89,500 | €94,274 | +€4,774 | +5.3% |
| Trade receivables | 40 | €55,754 | €25,622 | -€30,133 | -54.0% |
| Other amounts receivable | 41 | €33,746 | €68,653 | +€34,907 | +103% |
| Cash at bank and in hand | 54/58 | €86,101 | €67,559 | -€18,542 | -21.5% |
| Deferred charges and accrued income | 490/1 | €1,895 | €9,912 | +€8,016 | +423% |
| Total equity and liabilities | 10/49 | €302,673 | €260,274 | -€42,399 | -14.0% |
| Equity | 10/15 | €219,680 | €223,582 | +€3,902 | +1.8% |
| Contributions | 10/11 | €6,250 | €6,250 | = | 0.0% |
| Reserves | 13 | €76,875 | €76,875 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €75,000 | €75,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €136,555 | €140,457 | +€3,902 | +2.9% |
| Amounts payable | 17/49 | €82,993 | €36,692 | -€46,301 | -55.8% |
| Amounts payable within one year | 42/48 | €78,993 | €36,692 | -€42,301 | -53.6% |
| Trade debts | 44 | €48,994 | €9,500 | -€39,494 | -80.6% |
| Suppliers | 440/4 | €48,994 | €9,500 | -€39,494 | -80.6% |
| Taxes, remuneration and social security | 45 | €29,999 | €27,192 | -€2,807 | -9.4% |
| Taxes | 450/3 | €29,999 | €27,192 | -€2,807 | -9.4% |
| Accrued charges and deferred income | 492/3 | €4,000 | - | -€4,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,475 | €41,499 | -€7,976 | -16.1% |
| Other operating charges | 640/8 | €1,105 | €1,052 | -€54 | -4.8% |
| Gross operating margin | 9900 | €16,993 | €46,599 | +€29,606 | +174% |
| Operating profit (loss) | 9901 | -€33,588 | €4,047 | +€37,635 | |
| Financial income | 75/76B | €239 | €208 | -€31 | -13.0% |
| Recurring financial income | 75 | €239 | €208 | -€31 | -13.0% |
| Financial charges | 65/66B | €1,419 | €354 | -€1,065 | -75.1% |
| Recurring financial charges | 65 | €506 | €354 | -€152 | -30.1% |
| Non-recurring financial charges | 66B | €913 | - | -€913 | |
| Profit (loss) for the period before taxes | 9903 | -€34,767 | €3,902 | +€38,669 | |
| Income taxes | 67/77 | €886 | - | -€886 | |
| Profit (loss) for the period | 9904 | -€35,653 | €3,902 | +€39,555 | |
| Profit (loss) for the period to be appropriated | 9905 | -€35,653 | €3,902 | +€39,555 |
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 24 October 2026 via checked.be.