TERRAZZA MC: 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.
TERRAZZA MC
Largest movements
- Receivables within one year -€69,952
down €69,952 (-17.1%), from €409,956 to €340,003
of which Other amounts receivable: -€83,799
- Stocks and contracts +€23,816
up €23,816 (+19.5%), from €121,856 to €145,672
- Deferred charges and accrued income +€8,830
up €8,830 (+199%), from €4,433 to €13,263
- Other debts -€125,000
down €125,000 (-100%), from €125,000 to €0
- Trade debts +€43,901
up €43,901 (+67.3%), from €65,205 to €109,106
- Profit (loss) carried forward +€33,680
up €33,680 (+164%), from €20,578 to €54,258
- Gross operating margin -€62,189
down €62,189 (-17.1%), from €363,026 to €300,838
- Staff costs +€32,295
up €32,295 (+13.9%), from €232,076 to €264,371
- Write-downs +€9,500
no longer reported in 2025 (was -€9,500)
- Financial charges -€8,420
down €8,420 (-93.1%), from €9,043 to €622
- Financial income +€4,838
up €4,838 (+2,509%), from €193 to €5,031
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 | €807,214 | €759,967 | -€47,248 | -5.9% |
| Fixed assets | 21/28 | €13,006 | €7,466 | -€5,540 | -42.6% |
| Tangible fixed assets | 22/27 | €12,705 | €7,166 | -€5,540 | -43.6% |
| Plant, machinery and equipment | 23 | €6,045 | €2,855 | -€3,191 | -52.8% |
| Furniture and vehicles | 24 | €6,660 | €4,311 | -€2,349 | -35.3% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €794,209 | €752,501 | -€41,708 | -5.3% |
| Stocks and contracts in progress | 3 | €121,856 | €145,672 | +€23,816 | +19.5% |
| Stocks | 30/36 | €121,856 | €145,672 | +€23,816 | +19.5% |
| Amounts receivable within one year | 40/41 | €409,956 | €340,003 | -€69,952 | -17.1% |
| Trade receivables | 40 | €159,679 | €173,526 | +€13,847 | +8.7% |
| Other amounts receivable | 41 | €250,276 | €166,477 | -€83,799 | -33.5% |
| Cash at bank and in hand | 54/58 | €257,964 | €253,563 | -€4,401 | -1.7% |
| Deferred charges and accrued income | 490/1 | €4,433 | €13,263 | +€8,830 | +199% |
| Total equity and liabilities | 10/49 | €807,214 | €759,967 | -€47,248 | -5.9% |
| Equity | 10/15 | €585,388 | €619,068 | +€33,680 | +5.8% |
| Contributions | 10/11 | €564,810 | €564,810 | = | 0.0% |
| Capital | 10 | €564,810 | €564,810 | = | 0.0% |
| Issued capital | 100 | €564,810 | €564,810 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,578 | €54,258 | +€33,680 | +164% |
| Provisions and deferred taxes | 16 | €14,393 | €14,393 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €14,393 | €14,393 | = | 0.0% |
| Other liabilities and charges | 164/5 | €14,393 | €14,393 | = | 0.0% |
| Amounts payable | 17/49 | €207,433 | €126,506 | -€80,928 | -39.0% |
| Amounts payable within one year | 42/48 | €204,598 | €121,681 | -€82,917 | -40.5% |
| Trade debts | 44 | €65,205 | €109,106 | +€43,901 | +67.3% |
| Suppliers | 440/4 | €65,205 | €109,106 | +€43,901 | +67.3% |
| Taxes, remuneration and social security | 45 | €14,392 | €12,574 | -€1,818 | -12.6% |
| Taxes | 450/3 | - | €339 | +€339 | |
| Remuneration and social security | 454/9 | €14,392 | €12,235 | -€2,157 | -15.0% |
| Other amounts payable | 47/48 | €125,000 | €0 | -€125,000 | -100% |
| Accrued charges and deferred income | 492/3 | €2,836 | €4,825 | +€1,990 | +70.2% |
| Remuneration, social security and pensions | 62 | €232,076 | €264,371 | +€32,295 | +13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,515 | €5,992 | +€1,476 | +32.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€9,500 | - | +€9,500 | |
| Other operating charges | 640/8 | €734 | €1,203 | +€470 | +64.0% |
| Gross operating margin | 9900 | €363,026 | €300,838 | -€62,189 | -17.1% |
| Operating profit (loss) | 9901 | €135,201 | €29,272 | -€105,929 | -78.3% |
| Financial income | 75/76B | €193 | €5,031 | +€4,838 | +2,509% |
| Recurring financial income | 75 | €193 | €5,031 | +€4,838 | +2,509% |
| Financial charges | 65/66B | €9,043 | €622 | -€8,420 | -93.1% |
| Recurring financial charges | 65 | €9,043 | €622 | -€8,420 | -93.1% |
| Profit (loss) for the period before taxes | 9903 | €126,351 | €33,680 | -€92,671 | -73.3% |
| Profit (loss) for the period | 9904 | €126,351 | €33,680 | -€92,671 | -73.3% |
| Profit (loss) for the period to be appropriated | 9905 | €126,351 | €33,680 | -€92,671 | -73.3% |
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 20 October 2026 via checked.be.