OUTRE TERRES: 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.
OUTRE TERRES
Largest movements
- Receivables within one year -€134,592
down €134,592 (-67.7%), from €198,878 to €64,286
of which Trade receivables: -€131,901
- Tangible fixed assets +€50,692
up €50,692 (+206%), from €24,603 to €75,296
of which Plant, machinery and equipment: +€30,118
- Cash +€27,173
new in 2025: €27,173
mainly Receivables within one year (+€134,592) and Net result for the year (+€44,697)
- Deferred charges and accrued income +€5,008
up €5,008 (+466%), from €1,075 to €6,083
- Trade debts -€129,740
down €129,740 (-92.2%), from €140,750 to €11,009
- Reserves +€44,697
up €44,697 (+218%), from €20,499 to €65,196
- Tax, wage and social debts +€23,099
up €23,099 (+22,531%), from €103 to €23,201
of which Remuneration and social security: +€12,297
- Debts after one year +€15,616
up €15,616 (+79.0%), from €19,777 to €35,393
- Other debts -€4,935
down €4,935 (-36.6%), from €13,497 to €8,562
- Turnover -€335,787
no longer reported in 2025 (was €335,787)
- Purchases and services -€156,320
no longer reported in 2025 (was €156,320)
- Taxes +€13,698
up €13,698 (+441%), from €3,104 to €16,802
- Depreciation -€11,378
down €11,378 (-31.9%), from €35,707 to €24,329
- Gross operating margin +€6,543
up €6,543 (+3.4%), from €192,965 to €199,508
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 | €224,556 | €172,837 | -€51,719 | -23.0% |
| Fixed assets | 21/28 | €24,603 | €75,296 | +€50,692 | +206% |
| Tangible fixed assets | 22/27 | €24,603 | €75,296 | +€50,692 | +206% |
| Plant, machinery and equipment | 23 | €3,229 | €33,347 | +€30,118 | +933% |
| Furniture and vehicles | 24 | €21,374 | €41,949 | +€20,574 | +96.3% |
| Current assets | 29/58 | €199,953 | €97,542 | -€102,411 | -51.2% |
| Amounts receivable within one year | 40/41 | €198,878 | €64,286 | -€134,592 | -67.7% |
| Trade receivables | 40 | €191,052 | €59,151 | -€131,901 | -69.0% |
| Other amounts receivable | 41 | €7,826 | €5,136 | -€2,690 | -34.4% |
| Cash at bank and in hand | 54/58 | - | €27,173 | +€27,173 | |
| Deferred charges and accrued income | 490/1 | €1,075 | €6,083 | +€5,008 | +466% |
| Total equity and liabilities | 10/49 | €224,556 | €172,837 | -€51,719 | -23.0% |
| Equity | 10/15 | €26,499 | €71,196 | +€44,697 | +169% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €20,499 | €65,196 | +€44,697 | +218% |
| Distributable reserves | 133 | €20,499 | €65,196 | +€44,697 | +218% |
| Amounts payable | 17/49 | €198,057 | €101,642 | -€96,416 | -48.7% |
| Amounts payable after more than one year | 17 | €19,777 | €35,393 | +€15,616 | +79.0% |
| Financial debts | 170/4 | €19,777 | €35,393 | +€15,616 | +79.0% |
| Amounts payable within one year | 42/48 | €178,168 | €66,236 | -€111,932 | -62.8% |
| Current portion of amounts payable after more than one year | 42 | €20,439 | €23,463 | +€3,024 | +14.8% |
| Financial debts | 43 | €3,380 | - | -€3,380 | |
| Credit institutions | 430/8 | €3,380 | - | -€3,380 | |
| Trade debts | 44 | €140,750 | €11,009 | -€129,740 | -92.2% |
| Suppliers | 440/4 | €140,750 | €11,009 | -€129,740 | -92.2% |
| Taxes, remuneration and social security | 45 | €103 | €23,201 | +€23,099 | +22,531% |
| Taxes | 450/3 | - | €10,802 | +€10,802 | |
| Remuneration and social security | 454/9 | €103 | €12,399 | +€12,297 | +11,995% |
| Other amounts payable | 47/48 | €13,497 | €8,562 | -€4,935 | -36.6% |
| Accrued charges and deferred income | 492/3 | €112 | €12 | -€100 | -88.9% |
| Turnover | 70 | €335,787 | - | -€335,787 | |
| Non-recurring operating income | 76A | €2,396 | - | -€2,396 | |
| Goods, raw materials, services and sundry goods | 60/61 | €156,320 | - | -€156,320 | |
| Remuneration, social security and pensions | 62 | €104,160 | €110,158 | +€5,998 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,707 | €24,329 | -€11,378 | -31.9% |
| Other operating charges | 640/8 | €885 | €1,288 | +€403 | +45.6% |
| Gross operating margin | 9900 | €192,965 | €199,508 | +€6,543 | +3.4% |
| Operating profit (loss) | 9901 | €52,213 | €63,733 | +€11,519 | +22.1% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €3,641 | €2,234 | -€1,407 | -38.6% |
| Recurring financial charges | 65 | €3,641 | €2,234 | -€1,407 | -38.6% |
| Profit (loss) for the period before taxes | 9903 | €48,573 | €61,499 | +€12,926 | +26.6% |
| Income taxes | 67/77 | €3,104 | €16,802 | +€13,698 | +441% |
| Profit (loss) for the period | 9904 | €45,469 | €44,697 | -€773 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €45,469 | €44,697 | -€773 | -1.7% |
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 18 October 2026 via checked.be.