TERMONT INDUSTRIE: 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.
TERMONT INDUSTRIE
Largest movements
- Tangible fixed assets +€160,268
up €160,268 (+25.4%), from €631,111 to €791,379
of which Furniture and vehicles: +€185,664
- Receivables within one year -€54,501
down €54,501 (-38.8%), from €140,406 to €85,906
of which Trade receivables: -€54,867
- Cash +€25,129
up €25,129 (+12.9%), from €194,708 to €219,837
mainly Depreciation (+€100,410) and Net result for the year (+€83,091)
- Reserves +€56,587
up €56,587 (+11.6%), from €486,185 to €542,772
of which Tax-exempt reserves: +€56,587
- Current portion of long-term debt +€32,946
up €32,946 (+52.6%), from €62,637 to €95,582
- Debts after one year +€21,854
up €21,854 (+6.4%), from €340,360 to €362,214
- Provisions +€18,862
new in 2025: €18,862
- Trade debts -€11,570
down €11,570 (-100.0%), from €11,570 to €0
- Financial income +€95,332
up €95,332 (+567%), from €16,827 to €112,158
of which Non-recurring financial income: +€95,284
- Financial charges -€30,327
down €30,327 (-70.2%), from €43,181 to €12,854
of which Non-recurring financial charges: -€32,313
- Gross operating margin -€22,371
down €22,371 (-19.4%), from €115,299 to €92,927
- Depreciation +€11,330
up €11,330 (+12.7%), from €89,080 to €100,410
- Other operating charges -€2,522
down €2,522 (-34.3%), from €7,351 to €4,829
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 | €966,307 | €1,097,203 | +€130,896 | +13.5% |
| Fixed assets | 21/28 | €631,193 | €791,461 | +€160,268 | +25.4% |
| Tangible fixed assets | 22/27 | €631,111 | €791,379 | +€160,268 | +25.4% |
| Land and buildings | 22 | €489,809 | €464,655 | -€25,154 | -5.1% |
| Plant, machinery and equipment | 23 | €243 | - | -€243 | |
| Furniture and vehicles | 24 | €141,059 | €326,723 | +€185,664 | +132% |
| Financial fixed assets | 28 | €82 | €82 | = | 0.0% |
| Current assets | 29/58 | €335,114 | €305,743 | -€29,372 | -8.8% |
| Amounts receivable within one year | 40/41 | €140,406 | €85,906 | -€54,501 | -38.8% |
| Trade receivables | 40 | €133,085 | €78,218 | -€54,867 | -41.2% |
| Other amounts receivable | 41 | €7,322 | €7,688 | +€366 | +5.0% |
| Cash at bank and in hand | 54/58 | €194,708 | €219,837 | +€25,129 | +12.9% |
| Total equity and liabilities | 10/49 | €966,307 | €1,097,203 | +€130,896 | +13.5% |
| Equity | 10/15 | €530,230 | €594,458 | +€64,228 | +12.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €486,185 | €542,772 | +€56,587 | +11.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €110,000 | €166,587 | +€56,587 | +51.4% |
| Distributable reserves | 133 | €374,325 | €374,325 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,645 | €39,286 | +€7,641 | +24.1% |
| Provisions and deferred taxes | 16 | - | €18,862 | +€18,862 | |
| Deferred taxes | 168 | - | €18,862 | +€18,862 | |
| Amounts payable | 17/49 | €436,077 | €483,883 | +€47,806 | +11.0% |
| Amounts payable after more than one year | 17 | €340,360 | €362,214 | +€21,854 | +6.4% |
| Financial debts | 170/4 | €340,360 | €362,214 | +€21,854 | +6.4% |
| Amounts payable within one year | 42/48 | €95,718 | €121,669 | +€25,952 | +27.1% |
| Current portion of amounts payable after more than one year | 42 | €62,637 | €95,582 | +€32,946 | +52.6% |
| Trade debts | 44 | €11,570 | €0 | -€11,570 | -100.0% |
| Suppliers | 440/4 | €11,570 | €0 | -€11,570 | -100.0% |
| Taxes, remuneration and social security | 45 | €3,499 | €6,154 | +€2,655 | +75.9% |
| Taxes | 450/3 | €3,499 | €6,154 | +€2,655 | +75.9% |
| Other amounts payable | 47/48 | €18,012 | €19,933 | +€1,920 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,080 | €100,410 | +€11,330 | +12.7% |
| Other operating charges | 640/8 | €7,351 | €4,829 | -€2,522 | -34.3% |
| Gross operating margin | 9900 | €115,299 | €92,927 | -€22,371 | -19.4% |
| Operating profit (loss) | 9901 | €18,868 | -€12,312 | -€31,179 | |
| Financial income | 75/76B | €16,827 | €112,158 | +€95,332 | +567% |
| Recurring financial income | 75 | €47 | €95 | +€48 | +101% |
| Non-recurring financial income | 76B | €16,780 | €112,063 | +€95,284 | +568% |
| Financial charges | 65/66B | €43,181 | €12,854 | -€30,327 | -70.2% |
| Recurring financial charges | 65 | €10,868 | €12,854 | +€1,986 | +18.3% |
| Non-recurring financial charges | 66B | €32,313 | €0 | -€32,313 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€7,486 | €86,993 | +€94,479 | |
| Income taxes | 67/77 | €2,891 | €3,902 | +€1,012 | +35.0% |
| Profit (loss) for the period | 9904 | -€10,377 | €83,091 | +€93,468 | |
| Transfer from tax-exempt reserves | 789 | - | €18,862 | +€18,862 | |
| Transfer to tax-exempt reserves | 689 | - | €94,312 | +€94,312 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,377 | €7,641 | +€18,018 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.