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TER DOOLEN: 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.

What changed

TER DOOLEN

BE 0444.790.233
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€107,167
2024 · €77,904+€29,262
Equity
€6.8m
2024 · €6.7m+€107,167
Cash
€1.6m
2024 · €1.5m+€75,553
Balance sheet total
€6.8m
2024 · €6.7m+€87,231

Largest movements

2024 to 2025
Assets
  • Cash +€75,553

    up €75,553 (+5.1%), from €1.5m to €1.6m

    mainly Net result for the year (+€107,167) and Depreciation (+€77,728)

  • Tangible fixed assets -€70,181

    down €70,181 (-8.3%), from €848,637 to €778,456

    of which Land and buildings: -€67,138

Equity and liabilities
  • Reserves +€107,167

    up €107,167 (+2.7%), from €4.0m to €4.1m

    of which Distributable reserves: +€107,167

Income statement
  • Taxes -€68,516

    down €68,516, from €59,204 to -€9,312

  • Financial income -€55,898

    down €55,898 (-28.0%), from €199,989 to €144,092

  • Gross operating margin +€22,149

    up €22,149 (+90.7%), from €24,408 to €46,557

  • Financial charges +€2,735

    up €2,735 (+692.5%), from €395 to €3,130

  • Depreciation +€2,382

    up €2,382 (+3.2%), from €75,346 to €77,728

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €77,904
Gross operating margin +€22,149
Depreciation -€2,382
Other operating charges -€422
Other operating items +€34
Financial income -€55,898
Financial charges -€2,735
Taxes +€68,516
Result 2025 €107,167

Cash bridge derived

cash 2024 to 2025

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.

From operations +€127,459
Investment -€51,906
Financing €0
Cash 2024 €1.5m
Net result for the year +€107,167
Depreciation +€77,728
Receivables within one year -€52,321
Deferred charges and accrued income +€14,821
Trade debts +€16
Tax, wage and social debts -€23,358
Accrued charges and deferred income +€3,407
Investment in fixed assets (net) -€7,547
Current investments -€44,359
Cash 2025 €1.6m
Every line side by side 41 lines
Line Code 2024 2025 Change %
Total assets 20/58 €6,687,842 €6,775,072 +€87,231 +1.3%
Fixed assets 21/28 €848,637 €778,456 -€70,181 -8.3%
Tangible fixed assets 22/27 €848,637 €778,456 -€70,181 -8.3%
Land and buildings 22 €834,974 €767,836 -€67,138 -8.0%
Furniture and vehicles 24 €13,663 €10,620 -€3,042 -22.3%
Current assets 29/58 €5,839,205 €5,996,616 +€157,411 +2.7%
Amounts receivable within one year 40/41 €7,422 €59,743 +€52,321 +704.9%
Trade receivables 40 €7,422 €1,035 -€6,387 -86.1%
Other amounts receivable 41 - €58,708 +€58,708
Current investments 50/53 €4,312,786 €4,357,145 +€44,359 +1.0%
Cash at bank and in hand 54/58 €1,483,677 €1,559,230 +€75,553 +5.1%
Deferred charges and accrued income 490/1 €35,320 €20,498 -€14,821 -42.0%
Total equity and liabilities 10/49 €6,687,842 €6,775,072 +€87,231 +1.3%
Equity 10/15 €6,661,649 €6,768,816 +€107,167 +1.6%
Contributions 10/11 €2,694,092 €2,694,092 = 0.0%
Capital 10 €2,694,092 €2,694,092 = 0.0%
Issued capital 100 €2,694,092 €2,694,092 = 0.0%
Reserves 13 €3,967,558 €4,074,724 +€107,167 +2.7%
Non-distributable reserves 130/1 €269,409 €269,409 = 0.0%
Legal reserve 130 €269,409 €269,409 = 0.0%
Distributable reserves 133 €3,698,149 €3,805,315 +€107,167 +2.9%
Amounts payable 17/49 €26,192 €6,256 -€19,936 -76.1%
Amounts payable within one year 42/48 €25,714 €2,371 -€23,342 -90.8%
Trade debts 44 - €16 +€16
Suppliers 440/4 - €16 +€16
Taxes, remuneration and social security 45 €25,714 €2,356 -€23,358 -90.8%
Taxes 450/3 €25,714 €2,356 -€23,358 -90.8%
Accrued charges and deferred income 492/3 €478 €3,885 +€3,407 +712.4%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €75,346 €77,728 +€2,382 +3.2%
Other operating charges 640/8 €11,514 €11,936 +€422 +3.7%
Non-recurring operating charges 66A €34 - -€34
Gross operating margin 9900 €24,408 €46,557 +€22,149 +90.7%
Operating profit (loss) 9901 -€62,486 -€43,107 +€19,379 +31.0%
Financial income 75/76B €199,989 €144,092 -€55,898 -28.0%
Recurring financial income 75 €199,989 €144,092 -€55,898 -28.0%
Financial charges 65/66B €395 €3,130 +€2,735 +692.5%
Recurring financial charges 65 €395 €3,130 +€2,735 +692.5%
Profit (loss) for the period before taxes 9903 €137,108 €97,855 -€39,254 -28.6%
Income taxes 67/77 €59,204 -€9,312 -€68,516
Profit (loss) for the period 9904 €77,904 €107,167 +€29,262 +37.6%
Profit (loss) for the period to be appropriated 9905 €77,904 €107,167 +€29,262 +37.6%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.