TERRA PLUS: 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.
TERRA PLUS
Largest movements
- Cash -€14,409
down €14,409 (-28.0%), from €51,454 to €37,045
mainly Net result for the year (-€12,191) and Trade debts (-€2,426)
- Profit (loss) carried forward -€12,191
down €12,191 (-24.3%), from -€50,118 to -€62,309
- Trade debts -€2,426
down €2,426 (-92.6%), from €2,621 to €195
- Other operating charges -€2,736
down €2,736 (-85.5%), from €3,201 to €465
- Gross operating margin -€2,331
down €2,331 (-23.7%), from -€9,829 to -€12,160
- Financial income +€258
up €258 (+112.2%), from €230 to €488
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 | €52,153 | €37,536 | -€14,617 | -28.0% |
| Current assets | 29/58 | €52,153 | €37,536 | -€14,617 | -28.0% |
| Amounts receivable within one year | 40/41 | €699 | €491 | -€208 | -29.8% |
| Other amounts receivable | 41 | €699 | €491 | -€208 | -29.8% |
| Cash at bank and in hand | 54/58 | €51,454 | €37,045 | -€14,409 | -28.0% |
| Total equity and liabilities | 10/49 | €52,153 | €37,536 | -€14,617 | -28.0% |
| Equity | 10/15 | €44,032 | €31,841 | -€12,191 | -27.7% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €75,150 | €75,150 | = | 0.0% |
| Distributable reserves | 133 | €75,150 | €75,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,118 | -€62,309 | -€12,191 | -24.3% |
| Provisions and deferred taxes | 16 | €5,500 | €5,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €5,500 | €5,500 | = | 0.0% |
| Environmental obligations | 163 | €5,500 | - | -€5,500 | |
| Other liabilities and charges | 164/5 | - | €5,500 | +€5,500 | |
| Amounts payable | 17/49 | €2,621 | €195 | -€2,426 | -92.6% |
| Amounts payable within one year | 42/48 | €2,621 | €195 | -€2,426 | -92.6% |
| Trade debts | 44 | €2,621 | €195 | -€2,426 | -92.6% |
| Suppliers | 440/4 | €2,621 | €195 | -€2,426 | -92.6% |
| Other operating charges | 640/8 | €3,201 | €465 | -€2,736 | -85.5% |
| Gross operating margin | 9900 | -€9,829 | -€12,160 | -€2,331 | -23.7% |
| Operating profit (loss) | 9901 | -€13,030 | -€12,625 | +€405 | +3.1% |
| Financial income | 75/76B | €230 | €488 | +€258 | +112.2% |
| Recurring financial income | 75 | €230 | €488 | +€258 | +112.2% |
| Financial charges | 65/66B | €54 | €54 | = | 0.0% |
| Recurring financial charges | 65 | €54 | €54 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€12,854 | -€12,191 | +€663 | +5.2% |
| Profit (loss) for the period | 9904 | -€12,854 | -€12,191 | +€663 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,854 | -€12,191 | +€663 | +5.2% |
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 4 October 2026 via checked.be.