Terre de Sens: 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.
Terre de Sens
Largest movements
- Current investments +€150,008
up €150,008 (+13.4%), from €1.1m to €1.3m
- Cash -€63,775
down €63,775 (-21.4%), from €298,622 to €234,847
mainly Current investments (-€150,008) and Deferred charges and accrued income (-€16,917)
- Receivables within one year -€34,050
down €34,050 (-63.0%), from €54,013 to €19,963
of which Trade receivables: -€40,442
- Deferred charges and accrued income +€16,917
up €16,917 (+89.5%), from €18,906 to €35,823
- Trade debts +€40,487
up €40,487 (+51.8%), from €78,174 to €118,661
- Turnover +€373,131
up €373,131 (+16.4%), from €2.3m to €2.6m
- Purchases and services +€341,843
up €341,843 (+17.1%), from €2.0m to €2.3m
- Gross operating margin +€31,288
up €31,288 (+11.5%), from €271,954 to €303,242
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 | €1,616,655 | €1,676,369 | +€59,714 | +3.7% |
| Fixed assets | 21/28 | €123,037 | €113,651 | -€9,386 | -7.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €123,037 | €113,651 | -€9,386 | -7.6% |
| Land and buildings | 22 | €117,511 | €109,550 | -€7,961 | -6.8% |
| Plant, machinery and equipment | 23 | €1,731 | €403 | -€1,328 | -76.7% |
| Furniture and vehicles | 24 | €3,795 | €3,698 | -€97 | -2.6% |
| Current assets | 29/58 | €1,493,618 | €1,562,718 | +€69,100 | +4.6% |
| Amounts receivable within one year | 40/41 | €54,013 | €19,963 | -€34,050 | -63.0% |
| Trade receivables | 40 | €40,442 | €0 | -€40,442 | -100% |
| Other amounts receivable | 41 | €13,571 | €19,963 | +€6,392 | +47.1% |
| Current investments | 50/53 | €1,122,077 | €1,272,085 | +€150,008 | +13.4% |
| Cash at bank and in hand | 54/58 | €298,622 | €234,847 | -€63,775 | -21.4% |
| Deferred charges and accrued income | 490/1 | €18,906 | €35,823 | +€16,917 | +89.5% |
| Total equity and liabilities | 10/49 | €1,616,655 | €1,676,369 | +€59,714 | +3.7% |
| Equity | 10/15 | €1,438,798 | €1,453,994 | +€15,196 | +1.1% |
| Contributions | 10/11 | €757,053 | €757,053 | = | 0.0% |
| Capital | 10 | €757,053 | €757,053 | = | 0.0% |
| Profit (loss) carried forward | 14 | €681,745 | €696,941 | +€15,196 | +2.2% |
| Amounts payable | 17/49 | €177,857 | €222,375 | +€44,518 | +25.0% |
| Amounts payable within one year | 42/48 | €110,578 | €152,552 | +€41,974 | +38.0% |
| Financial debts | 43 | €254 | €225 | -€29 | -11.4% |
| Credit institutions | 430/8 | €254 | €225 | -€29 | -11.4% |
| Trade debts | 44 | €78,174 | €118,661 | +€40,487 | +51.8% |
| Suppliers | 440/4 | €78,174 | €118,661 | +€40,487 | +51.8% |
| Taxes, remuneration and social security | 45 | €32,150 | €33,666 | +€1,516 | +4.7% |
| Taxes | 450/3 | €18 | €177 | +€159 | +883% |
| Remuneration and social security | 454/9 | €32,132 | €33,489 | +€1,357 | +4.2% |
| Accrued charges and deferred income | 492/3 | €67,279 | €69,823 | +€2,544 | +3.8% |
| Turnover | 70 | €2,269,780 | €2,642,911 | +€373,131 | +16.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,997,826 | €2,339,669 | +€341,843 | +17.1% |
| Remuneration, social security and pensions | 62 | €250,022 | €262,189 | +€12,167 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,187 | €9,386 | -€3,801 | -28.8% |
| Other operating charges | 640/8 | €33,960 | €26,226 | -€7,734 | -22.8% |
| Gross operating margin | 9900 | €271,954 | €303,242 | +€31,288 | +11.5% |
| Operating profit (loss) | 9901 | -€25,215 | €5,441 | +€30,656 | |
| Financial income | 75/76B | €7,396 | €9,023 | +€1,627 | +22.0% |
| Recurring financial income | 75 | €7,396 | €9,023 | +€1,627 | +22.0% |
| Financial charges | 65/66B | €1,680 | €1,690 | +€10 | +0.6% |
| Recurring financial charges | 65 | €1,680 | €1,690 | +€10 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | -€19,499 | €12,774 | +€32,273 | |
| Income taxes | 67/77 | - | -€2,422 | -€2,422 | |
| Profit (loss) for the period | 9904 | -€19,499 | €15,196 | +€34,695 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,499 | €15,196 | +€34,695 |
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 30 October 2026 via checked.be.