LE TERRIER: what changed
Two fiscal 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.
LE TERRIER
Largest movements
- Tangible fixed assets -€40,907
down €40,907 (-2.4%), from €1.7m to €1.7m
of which Land and buildings: -€46,760
- Debts after one year -€118,338
down €118,338 (-8.1%), from €1.5m to €1.3m
- Profit (loss) carried forward +€99,972
up €99,972 (+47.7%), from -€209,449 to -€109,477
- Gross operating margin +€16,526
up €16,526 (+9.3%), from €178,453 to €194,979
- Depreciation -€14,793
down €14,793 (-24.0%), from €61,764 to €46,971
- Financial charges -€3,386
down €3,386 (-7.5%), from €45,055 to €41,669
- Financial income -€2,157
down €2,157 (-36.6%), from €5,885 to €3,728
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,824,213 | €1,797,300 | -€26,912 | -1.5% |
| Fixed assets | 21/28 | €1,700,092 | €1,659,185 | -€40,907 | -2.4% |
| Tangible fixed assets | 22/27 | €1,700,092 | €1,659,185 | -€40,907 | -2.4% |
| Land and buildings | 22 | €1,700,092 | €1,653,332 | -€46,760 | -2.8% |
| Plant, machinery and equipment | 23 | - | €1,495 | +€1,495 | |
| Furniture and vehicles | 24 | - | €4,358 | +€4,358 | |
| Current assets | 29/58 | €124,121 | €138,115 | +€13,994 | +11.3% |
| Amounts receivable within one year | 40/41 | €114,115 | €129,343 | +€15,228 | +13.3% |
| Other amounts receivable | 41 | €114,115 | €129,343 | +€15,228 | +13.3% |
| Cash at bank and in hand | 54/58 | €8,320 | €6,963 | -€1,357 | -16.3% |
| Deferred charges and accrued income | 490/1 | €1,686 | €1,809 | +€123 | +7.3% |
| Total equity and liabilities | 10/49 | €1,824,213 | €1,797,300 | -€26,912 | -1.5% |
| Equity | 10/15 | €194,289 | €294,261 | +€99,972 | +51.5% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Capital | 10 | €400,000 | €400,000 | = | 0.0% |
| Issued capital | 100 | €400,000 | €400,000 | = | 0.0% |
| Reserves | 13 | €3,738 | €3,738 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,404 | €3,404 | = | 0.0% |
| Legal reserve | 130 | €3,404 | €3,404 | = | 0.0% |
| Distributable reserves | 133 | €334 | €334 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€209,449 | -€109,477 | +€99,972 | +47.7% |
| Amounts payable | 17/49 | €1,629,923 | €1,503,040 | -€126,884 | -7.8% |
| Amounts payable after more than one year | 17 | €1,466,725 | €1,348,388 | -€118,338 | -8.1% |
| Financial debts | 170/4 | €1,466,725 | €1,348,388 | -€118,338 | -8.1% |
| Amounts payable within one year | 42/48 | €156,688 | €141,536 | -€15,151 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €124,687 | €118,338 | -€6,349 | -5.1% |
| Trade debts | 44 | €151 | €792 | +€641 | +423.6% |
| Suppliers | 440/4 | €151 | €792 | +€641 | +423.6% |
| Other amounts payable | 47/48 | €31,849 | €22,406 | -€9,443 | -29.6% |
| Accrued charges and deferred income | 492/3 | €6,510 | €13,116 | +€6,605 | +101.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,764 | €46,971 | -€14,793 | -24.0% |
| Other operating charges | 640/8 | €10,615 | €10,097 | -€518 | -4.9% |
| Gross operating margin | 9900 | €178,453 | €194,979 | +€16,526 | +9.3% |
| Operating profit (loss) | 9901 | €106,074 | €137,912 | +€31,838 | +30.0% |
| Financial income | 75/76B | €5,885 | €3,728 | -€2,157 | -36.6% |
| Recurring financial income | 75 | €5,885 | €3,728 | -€2,157 | -36.6% |
| Financial charges | 65/66B | €45,055 | €41,669 | -€3,386 | -7.5% |
| Recurring financial charges | 65 | €45,055 | €41,669 | -€3,386 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €66,904 | €99,972 | +€33,067 | +49.4% |
| Profit (loss) for the period | 9904 | €66,904 | €99,972 | +€33,067 | +49.4% |
| Profit (loss) for the period to be appropriated | 9905 | €66,904 | €99,972 | +€33,067 | +49.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.