DC TERRASSEMENT: 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.
DC TERRASSEMENT
Largest movements
- Tangible fixed assets +€211,392
up €211,392 (+52.8%), from €400,314 to €611,706
of which Plant, machinery and equipment: +€186,288
- Receivables within one year +€30,712
up €30,712 (+25.5%), from €120,467 to €151,179
of which Other amounts receivable: +€28,899
- Profit (loss) carried forward +€107,136
up €107,136 (+44.1%), from €242,691 to €349,827
- Debts after one year +€89,678
up €89,678 (+30.2%), from €297,358 to €387,035
of which Financial debts: +€122,909
- Trade debts +€59,019
up €59,019 (+220%), from €26,841 to €85,860
- Gross operating margin +€79,495
up €79,495 (+32.9%), from €241,865 to €321,359
- Depreciation +€15,103
up €15,103 (+16.0%), from €94,685 to €109,788
- Staff costs -€14,726
down €14,726 (-31.9%), from €46,106 to €31,380
- Taxes +€14,398
up €14,398 (+98.5%), from €14,623 to €29,022
- Other operating charges +€13,092
up €13,092 (+63.8%), from €20,513 to €33,604
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 | €663,968 | €908,570 | +€244,602 | +36.8% |
| Fixed assets | 21/28 | €402,225 | €611,730 | +€209,505 | +52.1% |
| Tangible fixed assets | 22/27 | €400,314 | €611,706 | +€211,392 | +52.8% |
| Plant, machinery and equipment | 23 | €302,190 | €488,478 | +€186,288 | +61.6% |
| Furniture and vehicles | 24 | €90,900 | €116,397 | +€25,497 | +28.1% |
| Other tangible fixed assets | 26 | €7,225 | €6,831 | -€394 | -5.5% |
| Financial fixed assets | 28 | €1,912 | €25 | -€1,887 | -98.7% |
| Current assets | 29/58 | €261,742 | €296,839 | +€35,097 | +13.4% |
| Amounts receivable within one year | 40/41 | €120,467 | €151,179 | +€30,712 | +25.5% |
| Trade receivables | 40 | €119,649 | €121,462 | +€1,813 | +1.5% |
| Other amounts receivable | 41 | €818 | €29,717 | +€28,899 | +3,534% |
| Cash at bank and in hand | 54/58 | €139,505 | €144,214 | +€4,709 | +3.4% |
| Deferred charges and accrued income | 490/1 | €1,770 | €1,447 | -€323 | -18.3% |
| Total equity and liabilities | 10/49 | €663,968 | €908,570 | +€244,602 | +36.8% |
| Equity | 10/15 | €247,691 | €354,827 | +€107,136 | +43.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €242,691 | €349,827 | +€107,136 | +44.1% |
| Amounts payable | 17/49 | €416,276 | €553,742 | +€137,466 | +33.0% |
| Amounts payable after more than one year | 17 | €297,358 | €387,035 | +€89,678 | +30.2% |
| Financial debts | 170/4 | €197,549 | €320,458 | +€122,909 | +62.2% |
| Other amounts payable | 178/9 | €99,808 | €66,577 | -€33,231 | -33.3% |
| Amounts payable within one year | 42/48 | €118,309 | €166,097 | +€47,788 | +40.4% |
| Current portion of amounts payable after more than one year | 42 | €40,324 | €33,497 | -€6,827 | -16.9% |
| Trade debts | 44 | €26,841 | €85,860 | +€59,019 | +220% |
| Suppliers | 440/4 | €26,841 | €85,860 | +€59,019 | +220% |
| Advances received on contracts in progress | 46 | €1,180 | €273 | -€907 | -76.9% |
| Taxes, remuneration and social security | 45 | €49,965 | €46,468 | -€3,497 | -7.0% |
| Taxes | 450/3 | €48,965 | €43,735 | -€5,230 | -10.7% |
| Remuneration and social security | 454/9 | €1,000 | €2,733 | +€1,733 | +173% |
| Accrued charges and deferred income | 492/3 | €610 | €610 | +€0 | 0.0% |
| Remuneration, social security and pensions | 62 | €46,106 | €31,380 | -€14,726 | -31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,685 | €109,788 | +€15,103 | +16.0% |
| Other operating charges | 640/8 | €20,513 | €33,604 | +€13,092 | +63.8% |
| Non-recurring operating charges | 66A | €97 | €0 | -€97 | -100% |
| Gross operating margin | 9900 | €241,865 | €321,359 | +€79,495 | +32.9% |
| Operating profit (loss) | 9901 | €80,464 | €146,587 | +€66,123 | +82.2% |
| Financial income | 75/76B | €120 | €18 | -€102 | -85.0% |
| Recurring financial income | 75 | €120 | €18 | -€102 | -85.0% |
| Financial charges | 65/66B | €7,904 | €10,447 | +€2,543 | +32.2% |
| Recurring financial charges | 65 | €7,904 | €10,447 | +€2,543 | +32.2% |
| Profit (loss) for the period before taxes | 9903 | €72,680 | €136,158 | +€63,478 | +87.3% |
| Income taxes | 67/77 | €14,623 | €29,022 | +€14,398 | +98.5% |
| Profit (loss) for the period | 9904 | €58,056 | €107,136 | +€49,080 | +84.5% |
| Profit (loss) for the period to be appropriated | 9905 | €58,056 | €107,136 | +€49,080 | +84.5% |
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.