D&C Terrasoverkapping: 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.
D&C Terrasoverkapping
Largest movements
- Tangible fixed assets +€79,895
up €79,895 (+18.4%), from €434,692 to €514,587
of which Furniture and vehicles: +€84,227
- Cash +€25,741
up €25,741 (+5.4%), from €472,682 to €498,423
mainly Net result for the year (+€96,524) and Debts after one year (+€35,386)
- Receivables within one year +€16,781
up €16,781 (+45.7%), from €36,721 to €53,502
of which Other amounts receivable: +€9,982
- Profit (loss) carried forward +€96,524
up €96,524 (+14.3%), from €675,076 to €771,601
- Debts after one year +€35,386
up €35,386 (+23.9%), from €148,206 to €183,591
- Trade debts -€34,069
down €34,069 (-65.2%), from €52,247 to €18,178
- Current portion of long-term debt +€15,990
up €15,990 (+57.6%), from €27,751 to €43,741
- Staff costs -€28,369
down €28,369 (-89.9%), from €31,562 to €3,193
- Gross operating margin -€24,882
down €24,882 (-12.5%), from €199,153 to €174,272
- Depreciation +€17,935
up €17,935 (+270%), from €6,649 to €24,584
- Taxes +€16,351
up €16,351 (+76.9%), from €21,250 to €37,601
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 | €944,095 | €1,066,511 | +€122,417 | +13.0% |
| Fixed assets | 21/28 | €434,692 | €514,587 | +€79,895 | +18.4% |
| Tangible fixed assets | 22/27 | €434,692 | €514,587 | +€79,895 | +18.4% |
| Land and buildings | 22 | €380,179 | €375,848 | -€4,332 | -1.1% |
| Furniture and vehicles | 24 | €54,512 | €138,739 | +€84,227 | +155% |
| Current assets | 29/58 | €509,403 | €551,925 | +€42,522 | +8.3% |
| Amounts receivable within one year | 40/41 | €36,721 | €53,502 | +€16,781 | +45.7% |
| Trade receivables | 40 | €16,700 | €23,499 | +€6,799 | +40.7% |
| Other amounts receivable | 41 | €20,021 | €30,003 | +€9,982 | +49.9% |
| Cash at bank and in hand | 54/58 | €472,682 | €498,423 | +€25,741 | +5.4% |
| Total equity and liabilities | 10/49 | €944,095 | €1,066,511 | +€122,417 | +13.0% |
| Equity | 10/15 | €695,536 | €792,061 | +€96,524 | +13.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €675,076 | €771,601 | +€96,524 | +14.3% |
| Amounts payable | 17/49 | €248,558 | €274,451 | +€25,892 | +10.4% |
| Amounts payable after more than one year | 17 | €148,206 | €183,591 | +€35,386 | +23.9% |
| Financial debts | 170/4 | €148,206 | €183,591 | +€35,386 | +23.9% |
| Amounts payable within one year | 42/48 | €100,352 | €90,859 | -€9,493 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | €27,751 | €43,741 | +€15,990 | +57.6% |
| Trade debts | 44 | €52,247 | €18,178 | -€34,069 | -65.2% |
| Suppliers | 440/4 | €52,247 | €18,178 | -€34,069 | -65.2% |
| Taxes, remuneration and social security | 45 | €20,354 | €28,940 | +€8,586 | +42.2% |
| Taxes | 450/3 | €16,723 | €27,299 | +€10,576 | +63.2% |
| Remuneration and social security | 454/9 | €3,631 | €1,642 | -€1,990 | -54.8% |
| Non-recurring operating income | 76A | - | €2,358 | +€2,358 | |
| Remuneration, social security and pensions | 62 | €31,562 | €3,193 | -€28,369 | -89.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,649 | €24,584 | +€17,935 | +270% |
| Other operating charges | 640/8 | €2,109 | €2,497 | +€388 | +18.4% |
| Gross operating margin | 9900 | €199,153 | €174,272 | -€24,882 | -12.5% |
| Operating profit (loss) | 9901 | €158,834 | €143,998 | -€14,836 | -9.3% |
| Financial income | 75/76B | €162 | €535 | +€372 | +230% |
| Recurring financial income | 75 | €162 | €535 | +€372 | +230% |
| Financial charges | 65/66B | €9,195 | €10,407 | +€1,212 | +13.2% |
| Recurring financial charges | 65 | €9,195 | €10,407 | +€1,212 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | €149,801 | €134,126 | -€15,676 | -10.5% |
| Income taxes | 67/77 | €21,250 | €37,601 | +€16,351 | +76.9% |
| Profit (loss) for the period | 9904 | €128,551 | €96,524 | -€32,026 | -24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €128,551 | €96,524 | -€32,026 | -24.9% |
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 15 October 2026 via checked.be.