Terroir du Quercy: 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.
Terroir du Quercy
Largest movements
- Tangible fixed assets -€17,224
down €17,224 (-32.3%), from €53,328 to €36,104
of which Furniture and vehicles: -€17,907
- Receivables within one year +€10,262
up €10,262 (+20.4%), from €50,409 to €60,671
of which Other amounts receivable: +€27,232
- Cash +€6,384
up €6,384 (+65.0%), from €9,822 to €16,206
mainly Net result for the year (+€27,875) and Depreciation (+€18,479)
- Profit (loss) carried forward +€27,874
up €27,874 (+258%), from €10,818 to €38,692
- Other debts -€22,905
no longer reported in 2025 (was €22,905)
- Debts after one year -€17,643
down €17,643 (-49.0%), from €35,979 to €18,336
- Current portion of long-term debt +€4,651
up €4,651 (+27.4%), from €16,978 to €21,629
- Tax, wage and social debts +€4,255
up €4,255 (+32.1%), from €13,272 to €17,527
of which Remuneration and social security: +€2,500
- Gross operating margin +€24,594
up €24,594 (+73.0%), from €33,705 to €58,299
- Depreciation +€14,438
up €14,438 (+357%), from €4,041 to €18,479
- Taxes +€6,266
up €6,266 (+201%), from €3,112 to €9,378
- Financial charges +€1,309
up €1,309 (+230%), from €570 to €1,879
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 | €121,792 | €120,202 | -€1,590 | -1.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €53,828 | €36,604 | -€17,224 | -32.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €53,328 | €36,104 | -€17,224 | -32.3% |
| Plant, machinery and equipment | 23 | €1,070 | €1,753 | +€683 | +63.8% |
| Furniture and vehicles | 24 | €52,258 | €34,351 | -€17,907 | -34.3% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €67,964 | €83,598 | +€15,634 | +23.0% |
| Stocks and contracts in progress | 3 | €6,209 | €5,236 | -€973 | -15.7% |
| Stocks | 30/36 | €6,209 | €5,236 | -€973 | -15.7% |
| Amounts receivable within one year | 40/41 | €50,409 | €60,671 | +€10,262 | +20.4% |
| Trade receivables | 40 | €50,409 | €33,439 | -€16,970 | -33.7% |
| Other amounts receivable | 41 | - | €27,232 | +€27,232 | |
| Cash at bank and in hand | 54/58 | €9,822 | €16,206 | +€6,384 | +65.0% |
| Deferred charges and accrued income | 490/1 | €1,524 | €1,485 | -€39 | -2.6% |
| Total equity and liabilities | 10/49 | €121,792 | €120,202 | -€1,590 | -1.3% |
| Equity | 10/15 | €29,748 | €57,622 | +€27,874 | +93.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €380 | €380 | = | 0.0% |
| Non-distributable reserves | 130/1 | €380 | €380 | = | 0.0% |
| Reserves not available under the articles | 1311 | €380 | €380 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,818 | €38,692 | +€27,874 | +258% |
| Amounts payable | 17/49 | €92,044 | €62,580 | -€29,464 | -32.0% |
| Amounts payable after more than one year | 17 | €35,979 | €18,336 | -€17,643 | -49.0% |
| Financial debts | 170/4 | €35,979 | €18,336 | -€17,643 | -49.0% |
| Amounts payable within one year | 42/48 | €55,344 | €43,519 | -€11,825 | -21.4% |
| Current portion of amounts payable after more than one year | 42 | €16,978 | €21,629 | +€4,651 | +27.4% |
| Trade debts | 44 | €2,139 | €4,363 | +€2,224 | +104% |
| Suppliers | 440/4 | €2,139 | €4,363 | +€2,224 | +104% |
| Advances received on contracts in progress | 46 | €50 | €0 | -€50 | -100% |
| Taxes, remuneration and social security | 45 | €13,272 | €17,527 | +€4,255 | +32.1% |
| Taxes | 450/3 | €13,272 | €15,027 | +€1,755 | +13.2% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Other amounts payable | 47/48 | €22,905 | - | -€22,905 | |
| Accrued charges and deferred income | 492/3 | €721 | €725 | +€4 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,041 | €18,479 | +€14,438 | +357% |
| Other operating charges | 640/8 | €598 | €696 | +€98 | +16.4% |
| Gross operating margin | 9900 | €33,705 | €58,299 | +€24,594 | +73.0% |
| Operating profit (loss) | 9901 | €29,066 | €39,124 | +€10,058 | +34.6% |
| Financial income | 75/76B | €0 | €8 | +€8 | |
| Recurring financial income | 75 | €0 | €8 | +€8 | |
| Financial charges | 65/66B | €570 | €1,879 | +€1,309 | +230% |
| Recurring financial charges | 65 | €570 | €1,879 | +€1,309 | +230% |
| Profit (loss) for the period before taxes | 9903 | €28,496 | €37,253 | +€8,757 | +30.7% |
| Income taxes | 67/77 | €3,112 | €9,378 | +€6,266 | +201% |
| Profit (loss) for the period | 9904 | €25,384 | €27,875 | +€2,491 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,384 | €27,875 | +€2,491 | +9.8% |
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 20 October 2026 via checked.be.