Le Terroir: 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.
Le Terroir
Largest movements
- Cash +€34,651
up €34,651 (+149%), from €23,322 to €57,972
mainly Net result for the year (+€25,919) and Tax, wage and social debts (+€10,876)
- Profit (loss) carried forward +€25,919
up €25,919 (+37.9%), from -€68,405 to -€42,486
- Tax, wage and social debts +€10,876
up €10,876 (+47.9%), from €22,703 to €33,579
of which Remuneration and social security: +€11,221
- Trade debts -€4,646
down €4,646 (-61.6%), from €7,540 to €2,894
- Other debts +€2,246
up €2,246 (+4.9%), from €45,782 to €48,028
- Gross operating margin +€46,513
up €46,513 (+35.3%), from €131,618 to €178,132
- Turnover +€45,556
up €45,556 (+12.4%), from €366,963 to €412,519
- Staff costs +€21,631
up €21,631 (+17.0%), from €127,009 to €148,640
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 | €43,390 | €77,786 | +€34,396 | +79.3% |
| Fixed assets | 21/28 | €16,869 | €17,313 | +€444 | +2.6% |
| Tangible fixed assets | 22/27 | €16,719 | €17,163 | +€444 | +2.7% |
| Land and buildings | 22 | €2,526 | €1,771 | -€755 | -29.9% |
| Plant, machinery and equipment | 23 | €6,416 | €8,742 | +€2,326 | +36.2% |
| Furniture and vehicles | 24 | €4,736 | €4,218 | -€518 | -10.9% |
| Leasing and similar rights | 25 | €3,040 | €2,432 | -€608 | -20.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €26,521 | €60,473 | +€33,952 | +128% |
| Stocks and contracts in progress | 3 | €3,199 | €2,500 | -€699 | -21.8% |
| Stocks | 30/36 | €3,199 | €2,500 | -€699 | -21.8% |
| Cash at bank and in hand | 54/58 | €23,322 | €57,972 | +€34,651 | +149% |
| Total equity and liabilities | 10/49 | €43,390 | €77,786 | +€34,396 | +79.3% |
| Equity | 10/15 | -€32,635 | -€6,715 | +€25,919 | +79.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €17,170 | €17,170 | = | 0.0% |
| Distributable reserves | 133 | €17,170 | €17,170 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,405 | -€42,486 | +€25,919 | +37.9% |
| Amounts payable | 17/49 | €76,025 | €84,501 | +€8,476 | +11.1% |
| Amounts payable within one year | 42/48 | €76,025 | €84,501 | +€8,476 | +11.1% |
| Trade debts | 44 | €7,540 | €2,894 | -€4,646 | -61.6% |
| Suppliers | 440/4 | €7,540 | €2,894 | -€4,646 | -61.6% |
| Taxes, remuneration and social security | 45 | €22,703 | €33,579 | +€10,876 | +47.9% |
| Taxes | 450/3 | €7,768 | €7,422 | -€346 | -4.5% |
| Remuneration and social security | 454/9 | €14,935 | €26,157 | +€11,221 | +75.1% |
| Other amounts payable | 47/48 | €45,782 | €48,028 | +€2,246 | +4.9% |
| Turnover | 70 | €366,963 | €412,519 | +€45,556 | +12.4% |
| Non-recurring operating income | 76A | €1 | - | -€1 | |
| Goods, raw materials, services and sundry goods | 60/61 | €235,345 | €234,387 | -€958 | -0.4% |
| Remuneration, social security and pensions | 62 | €127,009 | €148,640 | +€21,631 | +17.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,896 | €2,840 | -€56 | -2.0% |
| Other operating charges | 640/8 | €64 | €57 | -€7 | -11.0% |
| Gross operating margin | 9900 | €131,618 | €178,132 | +€46,513 | +35.3% |
| Operating profit (loss) | 9901 | €1,649 | €26,596 | +€24,946 | +1,512% |
| Financial income | 75/76B | €197 | €587 | +€389 | +197% |
| Recurring financial income | 75 | €197 | €587 | +€389 | +197% |
| Financial charges | 65/66B | €1,140 | €1,263 | +€123 | +10.8% |
| Recurring financial charges | 65 | €1,140 | €1,263 | +€123 | +10.8% |
| Profit (loss) for the period before taxes | 9903 | €707 | €25,919 | +€25,212 | +3,566% |
| Income taxes | 67/77 | €20 | - | -€20 | |
| Profit (loss) for the period | 9904 | €687 | €25,919 | +€25,232 | +3,672% |
| Profit (loss) for the period to be appropriated | 9905 | €687 | €25,919 | +€25,232 | +3,672% |
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 22 October 2026 via checked.be.