LA TERRE EMOI: what changed
What changed
LA TERRE EMOI
NACE 73.110, Advertising agencies
filed annual accounts (NBB)
Net result for the year
€8,635
2024 · €2,110+€6,525
Equity
-€160,224
2024 · -€168,859+€8,635
Cash
€25,877
2024 · €10,151+€15,726
Balance sheet total
€158,893
2024 · €92,913+€65,980
Largest movements
Assets
- Receivables within one year +€49,885
up €49,885 (+70.9%), from €70,394 to €120,279
of which Trade receivables: +€47,138
- Cash +€15,726
up €15,726 (+155%), from €10,151 to €25,877
mainly Trade debts (+€57,321) and Net result for the year (+€8,635)
Equity and liabilities
- Trade debts +€57,321
up €57,321 (+75.3%), from €76,141 to €133,461
- Profit (loss) carried forward +€8,635
up €8,635 (+4.9%), from -€175,059 to -€166,424
- Accrued charges and deferred income -€2,000
down €2,000 (-4.0%), from €50,000 to €48,000
Income statement
- Gross operating margin +€5,839
up €5,839 (+81.2%), from €7,193 to €13,032
- Taxes -€1,615
down €1,615 (-100%), from €1,615 to €0
- Other operating charges +€1,134
up €1,134 (+174%), from €651 to €1,784
- Financial charges -€321
down €321 (-27.2%), from €1,182 to €861
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
€2,110
Gross operating margin
+€5,839
Depreciation
-€115
Other operating charges
-€1,134
Financial income
-€1
Financial charges
+€321
Taxes
+€1,615
Result 2025
€8,635
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
+€17,541
Investment
-€2,530
Financing
+€715
Cash 2024
€10,151
From operations (derived)
+€17,541
Net result for the year
+€8,635
Depreciation
+€1,752
Stocks and contracts
+€86
Receivables within one year
-€49,885
Deferred charges and accrued income
+€322
Trade debts
+€57,321
Other debts
+€1,310
Accrued charges and deferred income
-€2,000
Investment (derived)
-€2,530
Investment in fixed assets (net)
-€2,530
Financing
+€715
Short-term financial debts
+€715
Cash 2025
€25,877
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,913 | €158,893 | +€65,980 | +71.0% |
| Fixed assets | 21/28 | €11,685 | €12,463 | +€778 | +6.7% |
| Tangible fixed assets | 22/27 | €6,060 | €6,838 | +€778 | +12.8% |
| Land and buildings | 22 | €2,156 | €1,863 | -€293 | -13.6% |
| Furniture and vehicles | 24 | - | €2,186 | +€2,186 | |
| Other tangible fixed assets | 26 | €3,904 | €2,789 | -€1,116 | -28.6% |
| Financial fixed assets | 28 | €5,625 | €5,625 | = | 0.0% |
| Current assets | 29/58 | €81,227 | €146,430 | +€65,203 | +80.3% |
| Stocks and contracts in progress | 3 | €86 | €0 | -€86 | -100% |
| Stocks | 30/36 | €86 | €0 | -€86 | -100% |
| Amounts receivable within one year | 40/41 | €70,394 | €120,279 | +€49,885 | +70.9% |
| Trade receivables | 40 | €69,083 | €116,221 | +€47,138 | +68.2% |
| Other amounts receivable | 41 | €1,311 | €4,057 | +€2,746 | +209% |
| Cash at bank and in hand | 54/58 | €10,151 | €25,877 | +€15,726 | +155% |
| Deferred charges and accrued income | 490/1 | €596 | €274 | -€322 | -54.0% |
| Total equity and liabilities | 10/49 | €92,913 | €158,893 | +€65,980 | +71.0% |
| Equity | 10/15 | -€168,859 | -€160,224 | +€8,635 | +5.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€175,059 | -€166,424 | +€8,635 | +4.9% |
| Amounts payable | 17/49 | €261,772 | €319,117 | +€57,345 | +21.9% |
| Amounts payable after more than one year | 17 | €60,000 | €60,000 | = | 0.0% |
| Financial debts | 170/4 | €60,000 | €60,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €151,772 | €211,117 | +€59,345 | +39.1% |
| Financial debts | 43 | €75 | €789 | +€715 | +959% |
| Credit institutions | 430/8 | €75 | €789 | +€715 | +959% |
| Trade debts | 44 | €76,141 | €133,461 | +€57,321 | +75.3% |
| Suppliers | 440/4 | €76,141 | €133,461 | +€57,321 | +75.3% |
| Taxes, remuneration and social security | 45 | €1,192 | €1,192 | = | 0.0% |
| Taxes | 450/3 | €1,192 | €1,192 | = | 0.0% |
| Other amounts payable | 47/48 | €74,365 | €75,674 | +€1,310 | +1.8% |
| Accrued charges and deferred income | 492/3 | €50,000 | €48,000 | -€2,000 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,637 | €1,752 | +€115 | +7.0% |
| Other operating charges | 640/8 | €651 | €1,784 | +€1,134 | +174% |
| Gross operating margin | 9900 | €7,193 | €13,032 | +€5,839 | +81.2% |
| Operating profit (loss) | 9901 | €4,906 | €9,496 | +€4,590 | +93.6% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €1,182 | €861 | -€321 | -27.2% |
| Recurring financial charges | 65 | €1,182 | €861 | -€321 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €3,725 | €8,635 | +€4,910 | +132% |
| Income taxes | 67/77 | €1,615 | €0 | -€1,615 | -100% |
| Profit (loss) for the period | 9904 | €2,110 | €8,635 | +€6,525 | +309% |
| Profit (loss) for the period to be appropriated | 9905 | €2,110 | €8,635 | +€6,525 | +309% |
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 4 November 2026 via checked.be.