TERRACOMPTA: 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.
TERRACOMPTA
Largest movements
- Receivables within one year +€70,666
up €70,666 (+55.5%), from €127,216 to €197,882
of which Other amounts receivable: +€72,963
- Cash +€50,835
up €50,835 (+10.5%), from €485,574 to €536,408
mainly Net result for the year (+€146,314) and Tax, wage and social debts (+€54,677)
- Tangible fixed assets +€27,967
up €27,967 (+243%), from €11,495 to €39,462
of which Furniture and vehicles: +€29,506
- Reserves +€86,450
up €86,450 (+15.5%), from €558,910 to €645,360
of which Distributable reserves: +€86,450
- Tax, wage and social debts +€54,677
up €54,677 (+195%), from €28,050 to €82,727
of which Taxes: +€54,405
- Other debts +€10,404
up €10,404 (+156%), from €6,680 to €17,085
- Gross operating margin +€44,965
up €44,965 (+19.2%), from €234,377 to €279,343
- Taxes +€24,790
up €24,790 (+48.2%), from €51,452 to €76,242
- Depreciation -€4,389
down €4,389 (-35.8%), from €12,276 to €7,887
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 | €644,455 | €795,490 | +€151,036 | +23.4% |
| Fixed assets | 21/28 | €11,495 | €39,462 | +€27,967 | +243% |
| Tangible fixed assets | 22/27 | €11,495 | €39,462 | +€27,967 | +243% |
| Plant, machinery and equipment | 23 | €3,442 | €1,902 | -€1,539 | -44.7% |
| Furniture and vehicles | 24 | €8,054 | €37,560 | +€29,506 | +366% |
| Current assets | 29/58 | €632,959 | €756,028 | +€123,069 | +19.4% |
| Amounts receivable within one year | 40/41 | €127,216 | €197,882 | +€70,666 | +55.5% |
| Trade receivables | 40 | €82,498 | €80,202 | -€2,296 | -2.8% |
| Other amounts receivable | 41 | €44,718 | €117,681 | +€72,963 | +163% |
| Current investments | 50/53 | €18,797 | €18,797 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €485,574 | €536,408 | +€50,835 | +10.5% |
| Deferred charges and accrued income | 490/1 | €1,373 | €2,941 | +€1,567 | +114% |
| Total equity and liabilities | 10/49 | €644,455 | €795,490 | +€151,036 | +23.4% |
| Equity | 10/15 | €600,713 | €688,476 | +€87,764 | +14.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €558,910 | €645,360 | +€86,450 | +15.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €557,050 | €643,500 | +€86,450 | +15.5% |
| Profit (loss) carried forward | 14 | €23,203 | €24,516 | +€1,314 | +5.7% |
| Amounts payable | 17/49 | €43,742 | €107,014 | +€63,272 | +145% |
| Amounts payable within one year | 42/48 | €43,742 | €107,014 | +€63,272 | +145% |
| Trade debts | 44 | €9,012 | €7,202 | -€1,809 | -20.1% |
| Suppliers | 440/4 | €9,012 | €7,202 | -€1,809 | -20.1% |
| Taxes, remuneration and social security | 45 | €28,050 | €82,727 | +€54,677 | +195% |
| Taxes | 450/3 | €21,338 | €75,743 | +€54,405 | +255% |
| Remuneration and social security | 454/9 | €6,712 | €6,984 | +€272 | +4.1% |
| Other amounts payable | 47/48 | €6,680 | €17,085 | +€10,404 | +156% |
| Remuneration, social security and pensions | 62 | €51,151 | €50,999 | -€152 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,276 | €7,887 | -€4,389 | -35.8% |
| Other operating charges | 640/8 | - | €63 | +€63 | |
| Gross operating margin | 9900 | €234,377 | €279,343 | +€44,965 | +19.2% |
| Operating profit (loss) | 9901 | €170,950 | €220,393 | +€49,443 | +28.9% |
| Financial income | 75/76B | €521 | €2,375 | +€1,853 | +355% |
| Recurring financial income | 75 | €521 | €2,375 | +€1,853 | +355% |
| Financial charges | 65/66B | €226 | €212 | -€15 | -6.4% |
| Recurring financial charges | 65 | €226 | €212 | -€15 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €171,245 | €222,556 | +€51,311 | +30.0% |
| Income taxes | 67/77 | €51,452 | €76,242 | +€24,790 | +48.2% |
| Profit (loss) for the period | 9904 | €119,793 | €146,314 | +€26,521 | +22.1% |
| Profit (loss) for the period to be appropriated | 9905 | €119,793 | €146,314 | +€26,521 | +22.1% |
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 21 October 2026 via checked.be.