SQUARE ENTERTAINMENT: 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.
SQUARE ENTERTAINMENT
Largest movements
- Cash +€72,126
up €72,126 (+347.0%), from €20,783 to €92,908
mainly Net result for the year (+€72,905) and Tax, wage and social debts (+€29,146)
- Receivables within one year +€19,229
up €19,229 (+175.4%), from €10,963 to €30,192
of which Other amounts receivable: +€9,694
- Current investments +€12,000
new in 2025: €12,000
- Tangible fixed assets +€1,923
new in 2025: €1,923
- Reserves +€70,000
up €70,000 (+636.4%), from €11,000 to €81,000
- Tax, wage and social debts +€29,146
up €29,146 (+229.4%), from €12,704 to €41,851
- Trade debts +€3,454
up €3,454 (+140.2%), from €2,464 to €5,919
- Profit (loss) carried forward +€2,905
up €2,905 (+911.2%), from €319 to €3,224
- Gross operating margin +€80,378
up €80,378 (+382.7%), from €21,005 to €101,383
- Taxes +€20,445
up €20,445 (+256.8%), from €7,961 to €28,405
- Depreciation -€1,299
down €1,299 (-86.7%), from €1,499 to €200
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 | €31,746 | €137,024 | +€105,278 | +331.6% |
| Fixed assets | 21/28 | - | €1,923 | +€1,923 | |
| Tangible fixed assets | 22/27 | - | €1,923 | +€1,923 | |
| Furniture and vehicles | 24 | - | €1,923 | +€1,923 | |
| Current assets | 29/58 | €31,746 | €135,100 | +€103,354 | +325.6% |
| Amounts receivable within one year | 40/41 | €10,963 | €30,192 | +€19,229 | +175.4% |
| Trade receivables | 40 | €10,963 | €20,498 | +€9,535 | +87.0% |
| Other amounts receivable | 41 | - | €9,694 | +€9,694 | |
| Current investments | 50/53 | - | €12,000 | +€12,000 | |
| Cash at bank and in hand | 54/58 | €20,783 | €92,908 | +€72,126 | +347.0% |
| Total equity and liabilities | 10/49 | €31,746 | €137,024 | +€105,278 | +331.6% |
| Equity | 10/15 | €16,319 | €89,224 | +€72,905 | +446.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €11,000 | €81,000 | +€70,000 | +636.4% |
| Distributable reserves | 133 | €11,000 | €81,000 | +€70,000 | +636.4% |
| Profit (loss) carried forward | 14 | €319 | €3,224 | +€2,905 | +911.2% |
| Amounts payable | 17/49 | €15,427 | €47,800 | +€32,373 | +209.8% |
| Amounts payable within one year | 42/48 | €15,427 | €47,800 | +€32,373 | +209.8% |
| Financial debts | 43 | - | €31 | +€31 | |
| Credit institutions | 430/8 | - | €31 | +€31 | |
| Trade debts | 44 | €2,464 | €5,919 | +€3,454 | +140.2% |
| Suppliers | 440/4 | €2,464 | €5,919 | +€3,454 | +140.2% |
| Taxes, remuneration and social security | 45 | €12,704 | €41,851 | +€29,146 | +229.4% |
| Taxes | 450/3 | €12,704 | €41,851 | +€29,146 | +229.4% |
| Other amounts payable | 47/48 | €259 | - | -€259 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,499 | €200 | -€1,299 | -86.7% |
| Other operating charges | 640/8 | - | €177 | +€177 | |
| Gross operating margin | 9900 | €21,005 | €101,383 | +€80,378 | +382.7% |
| Operating profit (loss) | 9901 | €19,506 | €101,007 | +€81,501 | +417.8% |
| Financial income | 75/76B | - | €546 | +€546 | |
| Recurring financial income | 75 | - | €546 | +€546 | |
| Financial charges | 65/66B | €227 | €243 | +€16 | +7.0% |
| Recurring financial charges | 65 | €227 | €243 | +€16 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €19,279 | €101,310 | +€82,031 | +425.5% |
| Income taxes | 67/77 | €7,961 | €28,405 | +€20,445 | +256.8% |
| Profit (loss) for the period | 9904 | €11,319 | €72,905 | +€61,586 | +544.1% |
| Profit (loss) for the period to be appropriated | 9905 | €11,319 | €72,905 | +€61,586 | +544.1% |
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 10 October 2026 via checked.be.