AcTerra: what changed
What changed
AcTerra
NACE 81.300, Landscape service activities
filed annual accounts (NBB)
Net result for the year
€605,178
2024 · €256,320+€348,858
Equity
€3.9m
2024 · €3.8m+€75,539
Cash
€168,195
2024 · €106,531+€61,665
Balance sheet total
€7.5m
2024 · €7.0m+€518,959
Largest movements
Assets
- Tangible fixed assets +€179,892
up €179,892 (+5.0%), from €3.6m to €3.8m
of which Plant, machinery and equipment: +€316,505
- Receivables within one year +€145,599
up €145,599 (+7.6%), from €1.9m to €2.1m
of which Other amounts receivable: +€83,855
- Stocks and contracts +€128,395
up €128,395 (+52.6%), from €244,195 to €372,590
Equity and liabilities
- Other debts +€444,876
up €444,876 (+525%), from €84,763 to €529,639
- Trade debts -€213,599
down €213,599 (-16.6%), from €1.3m to €1.1m
- Debts after one year +€127,844
up €127,844 (+12.0%), from €1.1m to €1.2m
- Reserves +€75,539
up €75,539 (+2.1%), from €3.5m to €3.6m
of which Distributable reserves: +€75,539
- Current portion of long-term debt +€75,276
up €75,276 (+21.3%), from €352,884 to €428,161
Income statement
- Gross operating margin +€560,299
up €560,299 (+36.4%), from €1.5m to €2.1m
- Taxes +€137,128
up €137,128 (+138%), from €99,338 to €236,466
- Depreciation +€136,570
up €136,570 (+23.7%), from €575,965 to €712,534
- Financial income +€100,653
up €100,653 (+1,746%), from €5,766 to €106,419
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€256,320
Gross operating margin
+€560,299
Staff costs
-€13,941
Depreciation
-€136,570
Other operating charges
-€19,376
Financial income
+€100,653
Financial charges
-€5,079
Taxes
-€137,128
Result 2025
€605,178
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€1.3m
Investment
-€892,427
Financing
-€325,950
Cash 2024
€106,531
From operations (derived)
+€1.3m
Net result for the year
+€605,178
Depreciation
+€712,534
Receivables after one year
-€805
Stocks and contracts
-€128,395
Receivables within one year
-€145,599
Deferred charges and accrued income
-€2,603
Trade debts
-€213,599
Tax, wage and social debts
-€11,418
Advances received
+€19,872
Other debts
+€444,876
Investment (derived)
-€892,427
Investment in fixed assets (net)
-€892,427
Financing
-€325,950
Debts after one year
+€127,844
Current portion of long-term debt
+€75,276
Short-term financial debts
+€569
Contributions, distributions and other
-€529,639
Cash 2025
€168,195
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,006,022 | €7,524,981 | +€518,959 | +7.4% |
| Fixed assets | 21/28 | €4,522,602 | €4,702,494 | +€179,892 | +4.0% |
| Tangible fixed assets | 22/27 | €3,572,244 | €3,752,136 | +€179,892 | +5.0% |
| Land and buildings | 22 | €2,166,423 | €2,056,311 | -€110,111 | -5.1% |
| Plant, machinery and equipment | 23 | €400,588 | €717,093 | +€316,505 | +79.0% |
| Furniture and vehicles | 24 | €371,350 | €378,252 | +€6,902 | +1.9% |
| Leasing and similar rights | 25 | €431,125 | €473,941 | +€42,816 | +9.9% |
| Other tangible fixed assets | 26 | €202,757 | €126,539 | -€76,219 | -37.6% |
| Financial fixed assets | 28 | €950,358 | €950,358 | = | 0.0% |
| Current assets | 29/58 | €2,483,420 | €2,822,487 | +€339,067 | +13.7% |
| Amounts receivable after more than one year | 29 | €205,535 | €206,339 | +€805 | +0.4% |
| Other amounts receivable | 291 | €205,535 | €206,339 | +€805 | +0.4% |
| Stocks and contracts in progress | 3 | €244,195 | €372,590 | +€128,395 | +52.6% |
| Stocks | 30/36 | €244,195 | €372,590 | +€128,395 | +52.6% |
| Amounts receivable within one year | 40/41 | €1,908,323 | €2,053,922 | +€145,599 | +7.6% |
| Trade receivables | 40 | €1,583,595 | €1,645,339 | +€61,744 | +3.9% |
| Other amounts receivable | 41 | €324,728 | €408,583 | +€83,855 | +25.8% |
| Cash at bank and in hand | 54/58 | €106,531 | €168,195 | +€61,665 | +57.9% |
| Deferred charges and accrued income | 490/1 | €18,837 | €21,441 | +€2,603 | +13.8% |
| Total equity and liabilities | 10/49 | €7,006,022 | €7,524,981 | +€518,959 | +7.4% |
| Equity | 10/15 | €3,806,508 | €3,882,047 | +€75,539 | +2.0% |
| Contributions | 10/11 | €280,000 | €280,000 | = | 0.0% |
| Capital | 10 | €280,000 | €280,000 | = | 0.0% |
| Issued capital | 100 | €280,000 | €280,000 | = | 0.0% |
| Reserves | 13 | €3,526,508 | €3,602,047 | +€75,539 | +2.1% |
| Non-distributable reserves | 130/1 | €28,000 | €28,000 | = | 0.0% |
| Legal reserve | 130 | €28,000 | €28,000 | = | 0.0% |
| Distributable reserves | 133 | €3,498,508 | €3,574,047 | +€75,539 | +2.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €3,199,513 | €3,642,934 | +€443,420 | +13.9% |
| Amounts payable after more than one year | 17 | €1,063,851 | €1,191,695 | +€127,844 | +12.0% |
| Financial debts | 170/4 | €1,063,851 | €1,191,695 | +€127,844 | +12.0% |
| Amounts payable within one year | 42/48 | €1,916,010 | €2,231,586 | +€315,577 | +16.5% |
| Current portion of amounts payable after more than one year | 42 | €352,884 | €428,161 | +€75,276 | +21.3% |
| Financial debts | 43 | €112,500 | €113,069 | +€569 | +0.5% |
| Credit institutions | 430/8 | €112,500 | €113,069 | +€569 | +0.5% |
| Trade debts | 44 | €1,287,227 | €1,073,628 | -€213,599 | -16.6% |
| Suppliers | 440/4 | €1,287,227 | €1,073,628 | -€213,599 | -16.6% |
| Advances received on contracts in progress | 46 | - | €19,872 | +€19,872 | |
| Taxes, remuneration and social security | 45 | €78,636 | €67,218 | -€11,418 | -14.5% |
| Taxes | 450/3 | €26,268 | €7,408 | -€18,860 | -71.8% |
| Remuneration and social security | 454/9 | €52,367 | €59,810 | +€7,443 | +14.2% |
| Other amounts payable | 47/48 | €84,763 | €529,639 | +€444,876 | +525% |
| Accrued charges and deferred income | 492/3 | €219,653 | €219,653 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €380,107 | €394,048 | +€13,941 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €575,965 | €712,534 | +€136,570 | +23.7% |
| Other operating charges | 640/8 | €169,725 | €189,101 | +€19,376 | +11.4% |
| Gross operating margin | 9900 | €1,539,152 | €2,099,451 | +€560,299 | +36.4% |
| Operating profit (loss) | 9901 | €413,356 | €803,767 | +€390,412 | +94.4% |
| Financial income | 75/76B | €5,766 | €106,419 | +€100,653 | +1,746% |
| Recurring financial income | 75 | €5,766 | €106,419 | +€100,653 | +1,746% |
| Financial charges | 65/66B | €63,464 | €68,542 | +€5,079 | +8.0% |
| Recurring financial charges | 65 | €63,464 | €68,542 | +€5,079 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | €355,658 | €841,644 | +€485,986 | +137% |
| Income taxes | 67/77 | €99,338 | €236,466 | +€137,128 | +138% |
| Profit (loss) for the period | 9904 | €256,320 | €605,178 | +€348,858 | +136% |
| Profit (loss) for the period to be appropriated | 9905 | €256,320 | €605,178 | +€348,858 | +136% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.