TERRALEC - LECOMTE J.: 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.
TERRALEC - LECOMTE J.
Largest movements
- Tangible fixed assets -€41,341
down €41,341 (-22.4%), from €184,529 to €143,188
of which Furniture and vehicles: -€23,278
- Cash +€13,566
up €13,566 (+22.8%), from €59,402 to €72,968
mainly Depreciation (+€41,341) and Receivables within one year (+€3,914)
- Receivables within one year -€3,914
down €3,914 (-8.8%), from €44,303 to €40,389
of which Trade receivables: -€4,085
- Debts after one year -€26,373
down €26,373 (-16.6%), from €158,781 to €132,408
- Other debts -€9,852
down €9,852 (-18.5%), from €53,235 to €43,383
- Gross operating margin -€12,183
down €12,183 (-20.7%), from €58,914 to €46,731
- Depreciation -€7,994
down €7,994 (-16.2%), from €49,334 to €41,341
- Taxes -€1,312
down €1,312, from €923 to -€389
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 | €291,701 | €257,433 | -€34,269 | -11.7% |
| Fixed assets | 21/28 | €184,529 | €143,188 | -€41,341 | -22.4% |
| Tangible fixed assets | 22/27 | €184,529 | €143,188 | -€41,341 | -22.4% |
| Land and buildings | 22 | €88,880 | €82,522 | -€6,358 | -7.2% |
| Plant, machinery and equipment | 23 | €26,691 | €14,987 | -€11,704 | -43.9% |
| Furniture and vehicles | 24 | €68,957 | €45,679 | -€23,278 | -33.8% |
| Current assets | 29/58 | €107,173 | €114,245 | +€7,072 | +6.6% |
| Stocks and contracts in progress | 3 | €2,675 | - | -€2,675 | |
| Stocks | 30/36 | €2,675 | - | -€2,675 | |
| Amounts receivable within one year | 40/41 | €44,303 | €40,389 | -€3,914 | -8.8% |
| Trade receivables | 40 | €43,249 | €39,164 | -€4,085 | -9.4% |
| Other amounts receivable | 41 | €1,054 | €1,224 | +€170 | +16.2% |
| Cash at bank and in hand | 54/58 | €59,402 | €72,968 | +€13,566 | +22.8% |
| Deferred charges and accrued income | 490/1 | €793 | €888 | +€95 | +12.0% |
| Total equity and liabilities | 10/49 | €291,701 | €257,433 | -€34,269 | -11.7% |
| Equity | 10/15 | €46,660 | €47,153 | +€493 | +1.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,600 | €39,093 | +€493 | +1.3% |
| Amounts payable | 17/49 | €245,042 | €210,280 | -€34,761 | -14.2% |
| Amounts payable after more than one year | 17 | €158,781 | €132,408 | -€26,373 | -16.6% |
| Financial debts | 170/4 | €158,781 | €132,408 | -€26,373 | -16.6% |
| Amounts payable within one year | 42/48 | €86,261 | €77,872 | -€8,388 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €25,824 | €26,373 | +€549 | +2.1% |
| Trade debts | 44 | €6,197 | €7,502 | +€1,305 | +21.1% |
| Suppliers | 440/4 | €6,197 | €7,502 | +€1,305 | +21.1% |
| Taxes, remuneration and social security | 45 | €1,004 | €614 | -€389 | -38.8% |
| Taxes | 450/3 | €1,004 | €614 | -€389 | -38.8% |
| Other amounts payable | 47/48 | €53,235 | €43,383 | -€9,852 | -18.5% |
| Remuneration, social security and pensions | 62 | €15 | - | -€15 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,334 | €41,341 | -€7,994 | -16.2% |
| Other operating charges | 640/8 | €688 | €736 | +€48 | +7.0% |
| Gross operating margin | 9900 | €58,914 | €46,731 | -€12,183 | -20.7% |
| Operating profit (loss) | 9901 | €8,876 | €4,654 | -€4,222 | -47.6% |
| Financial charges | 65/66B | €5,084 | €4,551 | -€533 | -10.5% |
| Recurring financial charges | 65 | €5,084 | €4,551 | -€533 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €3,792 | €103 | -€3,689 | -97.3% |
| Income taxes | 67/77 | €923 | -€389 | -€1,312 | |
| Profit (loss) for the period | 9904 | €2,870 | €493 | -€2,377 | -82.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,870 | €493 | -€2,377 | -82.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.