Terra: 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.
Terra
Largest movements
- Cash +€196,606
up €196,606 (+156.9%), from €125,301 to €321,907
mainly Other debts (+€205,000) and Net result for the year (+€28,694)
- Other debts +€205,000
up €205,000 (+6.8%), from €3.0m to €3.2m
- Profit (loss) carried forward +€35,122
up €35,122 (+20.5%), from -€171,602 to -€136,480
- Gross operating margin +€24,151
up €24,151 (+411.9%), from €5,863 to €30,014
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.
Cash bridge derived
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 | €3,225,347 | €3,457,571 | +€232,224 | +7.2% |
| Fixed assets | 21/28 | €2,850,046 | €2,874,354 | +€24,309 | +0.9% |
| Tangible fixed assets | 22/27 | €2,850,046 | €2,874,354 | +€24,309 | +0.9% |
| Land and buildings | 22 | €2,850,046 | €2,874,354 | +€24,309 | +0.9% |
| Current assets | 29/58 | €375,301 | €583,216 | +€207,915 | +55.4% |
| Amounts receivable within one year | 40/41 | €250,000 | €261,309 | +€11,309 | +4.5% |
| Trade receivables | 40 | €250,000 | €261,309 | +€11,309 | +4.5% |
| Cash at bank and in hand | 54/58 | €125,301 | €321,907 | +€196,606 | +156.9% |
| Total equity and liabilities | 10/49 | €3,225,347 | €3,457,571 | +€232,224 | +7.2% |
| Equity | 10/15 | €204,826 | €233,520 | +€28,694 | +14.0% |
| Contributions | 10/11 | €370,000 | €370,000 | = | 0.0% |
| Reserves | 13 | €6,428 | - | -€6,428 | |
| Distributable reserves | 133 | €6,428 | - | -€6,428 | |
| Profit (loss) carried forward | 14 | -€171,602 | -€136,480 | +€35,122 | +20.5% |
| Amounts payable | 17/49 | €3,020,521 | €3,224,051 | +€203,530 | +6.7% |
| Amounts payable within one year | 42/48 | €3,020,521 | €3,224,051 | +€203,530 | +6.7% |
| Trade debts | 44 | €2,075 | €605 | -€1,470 | -70.8% |
| Suppliers | 440/4 | €2,075 | €605 | -€1,470 | -70.8% |
| Other amounts payable | 47/48 | €3,018,446 | €3,223,446 | +€205,000 | +6.8% |
| Non-recurring operating income | 76A | - | €38,706 | +€38,706 | |
| Other operating charges | 640/8 | €1,263 | €1,320 | +€57 | +4.5% |
| Gross operating margin | 9900 | €5,863 | €30,014 | +€24,151 | +411.9% |
| Operating profit (loss) | 9901 | €4,600 | €28,694 | +€24,095 | +523.8% |
| Profit (loss) for the period before taxes | 9903 | €4,600 | €28,694 | +€24,095 | +523.8% |
| Profit (loss) for the period | 9904 | €4,600 | €28,694 | +€24,095 | +523.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,600 | €28,694 | +€24,095 | +523.8% |
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 10 October 2026 via checked.be.