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TOURNEL

Absorbed by Coenen,Tournel en Co BV KBO/BCE: BE 0453.474.109

Overview

Lifetime

16 annual accounts with figures on one time axis, 27 filings since 1995
peak €147,541 (2014)
€38,353▼ 50.6%
peak €70,415 (2014)
€80▼ 99.7%
peak €326,856 (2017)
€45,977▲ 0.2%
€464,477▼ 20.4%
peak 3.7 FTE (2010)
-not published
Board1 name since 2013
1 directorCoenen Gert
Owners
Documentsfilings and deeds
30-09-202261 days late
2021micro format
Gross margin from €77,699 to €38,353Result from €31,381 to €80Debts from €583,543 to €464,477Cash from €130,560 to €38,358

Key points

from the 2021 annual accounts, the last ones filed

Equity

€45,977 from €326,856 in 2017

Equity fell by 86% in 4 years.

Debts

€464,477 91% of the balance sheet
Financial debts 30%Suppliers 0%Taxes and wages 0%Other 70%

Of this, €326,239 falls due within a year.

Filings

27 annual accounts since 1995
AprilJune31 JulyOctober200020102020

Four of the last ten came late. The 2021 accounts came latest: 61 days after the end of the period.

No score

Board and ownership

CG
Coenen Gert
Director, since 30-09-2013
Board & ownership

Recent changes

Merger: absorbed by COENEN,TOURNEL EN CO Dissolution of the company · Dissolved without liquidation · COENEN,TOURNEL EN CO holds all the shares · General meeting of 03-03-2023 · Gazette deed
Merger proposal: to be absorbed by Coenen,Tournel en Co BV Coenen,Tournel en Co BV holds all the shares · Gazette deed
Incorporation 20 publications in the Belgian Official Gazette, the last on 05-04-2023 · Gazette deed
All 36 events

Official details

Source: KBO
Status
Absorbed by Coenen,Tournel en Co BVmerger by absorption, April 2023
Activity
“De organisatie van boekhoudingdiensten en raadgeving daaromtrent;” (deed in Dutch)From the articles, 10 activitiesNo NACE code in the KBO yet
Joint committee
336Liberal professions · annual accounts 2021
Financial year end
31 December
Peppol
Not found in the Peppol Directory
Company details

Annual accounts 2021

€38,353▼ 50.6%
≈ €150,000estimated
€80▼ 99.7%
€45,977▲ 0.2%
€510,455▼ 18.9%
Filing
Filed on 30-09-2022
Financials

Insights on TOURNEL

Absorbed by Coenen,Tournel en Co BV in April 2023. The last annual accounts are for financial year 2021. The company was dissolved without liquidation. The books and records are kept by COENEN,TOURNEL EN CO.

Sources: KBO register, filings at the National Bank, Belgian Official Gazette.

Financials

Annual accounts 2021

micro format, filed on 30-09-2022, 61 days late
€38,353
▼ 50.6%
€4,116
▼ 90.6%
€80
▼ 99.7%
-€199,261
▲ €6,467
9.0%
▲ 1.7 percentage points
0.39
▼ 0.12

Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.

Turnover ≈ €150,000. Estimated: probably between €93,000 and €280,000.

Balance sheet

balance sheet total €510,455 on 31-12-2021
What the company ownsHow it is paid for

in euro

in euro

Staff

Staff costs divided by the average number of full-time equivalents.

people who joined people who left

Filed annual accounts

as filed with the National Bank, click a year to choose it
Line Trend2021202020192018201720162015201420132012201120102009200820072006
Balance sheet: assets
20/58 510,455629,441632,340630,748619,280612,344455,924275,742195,524199,549205,796254,905263,216264,163251,634223,891
21/28 383,477412,213440,949469,757499,667446,965355,72886,74290,709117,132133,985123,522139,961145,073150,900123,356
22/27 383,477412,213440,949469,757499,667446,965355,72886,74290,709117,132133,985123,522139,961145,073150,900123,356
22 331,166350,022368,878387,734406,590425,446329,53968,06572,43276,79981,91987,03992,15897,278103,104108,931
23 52,31161,12269,93278,81588,80021,51926,18918,44117,63915,51019,40923,72027,29319,53911,79313,996
24 -1,0692,1383,2084,277-023663824,82332,65712,76320,51028,25636,003429
29/58 126,977217,228191,391160,991119,613165,379100,196189,000104,81582,41771,811131,383123,255119,090100,734100,535
40/41 88,61986,668137,360111,37288,41371,27758,43767,92366,40962,54266,652122,54999,08391,55666,84166,472
40 84,53182,581133,279111,37288,41371,27758,43767,92356,51056,95964,23057,93559,99059,95053,20049,427
41 4,0874,0874,082-----9,8995,5832,42264,61439,09331,60613,64117,045
54/58 38,358130,56054,03149,61931,20094,10241,760121,07737,86914,6023,8045,06114,74525,21933,11631,188
490/1 --------5375,2721,3553,7739,4272,3147772,875
Balance sheet: equity and liabilities
10/49 510,455629,441632,340630,748619,280612,344455,924275,742195,524199,549205,796254,905263,216264,163251,634223,891
10/15 45,97745,89845,89845,898326,856294,656238,668198,345127,93095,51967,977155,441148,449126,998112,94099,873
10/11 24,78924,78924,78924,78924,78924,78924,78924,78924,78924,78924,78924,78924,78924,78924,78924,789
100 --24,78924,78924,78924,78924,78924,78924,78924,78924,78924,78924,78924,78924,78924,789
13 21,18821,10821,10821,108302,066269,867213,879173,555103,14070,73043,188130,652123,660102,20988,15175,084
130/1 2,4792,479------------18,62918,629
130 --2,4792,4792,4792,4792,4792,4792,4792,4792,4792,4792,4792,4792,4792,479
1311 2,4792,479--------------
1319 --------------18,62918,629
132 18,62918,62918,62918,62918,62918,62918,62918,62918,62918,62918,62918,62918,62918,629--
133 80---280,958248,758192,770152,44782,03249,62222,079109,543102,55181,10167,04353,976
17/49 464,477583,543586,442584,850292,424317,688217,25677,39767,594104,030137,81999,465114,767137,165138,694124,018
17 138,239160,587182,543204,115225,311250,582178,13421,70837,21553,02768,32359,19975,50293,449110,184101,361
170/4 138,239160,587182,543204,115225,311250,582178,13421,70837,21553,02768,32359,19975,50293,449110,184101,361
42/48 326,239422,956403,899380,73567,11367,10639,12255,69030,38051,00269,49640,26538,80743,71628,51022,657
42 22,34821,95621,57221,19625,27029,20118,62415,50715,76817,13420,28416,30217,94716,73518,95811,449
43 ---------5,3262,3204,381----
430/8 ---------5,3262,3204,381----
44 1,5784112,8447,22612,89010,9911,99310,5865,7822,20410,10610,3673,3896,3382,454311
440/4 1,5784112,8447,22612,89010,9911,99310,5865,7822,20410,10610,3673,3896,3382,454311
45 1,1851,8316,79814,22719,83921,94713,86725,7428,83011,3224,1509,21517,47110,6437,09810,897
450/3 1,1851,8316,79814,22719,83921,94710,48922,1726,4838,7141,7064,5446,3854,5755085,484
454/9 ------3,3783,5702,3472,6082,4444,67111,0866,0676,5905,413
47/48 301,127399,128362,686338,0869,1144,9674,6373,854-15,01732,635--10,000--
492/3 ------------458---
Income statement
76A --------847-1,372---5,4892,046
9900 38,35377,69971,845116,016114,933133,855121,635147,54187,727130,86192,605120,068104,56895,85277,02769,542
62 --29212,44626,32123,53424,14125,18219,83827,01339,86284,13753,69757,12553,64758,284
630 28,73628,73628,80829,91030,90324,55125,3019,5169,10717,34817,68117,57717,36816,94810,76011,916
640/8 5,5025,3533,2273,1713,8721,9822,8011,6535,2475,3732,3822,1281,1782,1056,7582,502
66A --------------780-
9901 4,11643,61039,51870,49053,83783,78969,392111,19053,53681,12632,67916,22632,32519,6745,862-3,160
75/76B 02,983390-364,510826,35015622276,05718,88015,48616,240
75 02,983390-04,510826,35015622276,05718,88015,48616,240
76B ----36-----------
65/66B 3,6744,2884,3796,4015,8635,4645,40211,3953,4544,4874,5655,1697,8458,3587,7817,466
65 3,6744,2884,3796,4015,8635,4645,40211,3953,4544,4874,5655,1697,8458,3587,7817,466
9903 44242,30535,52964,08848,01182,83564,072106,14550,92977,20229,48911,08430,53630,19618,2767,660
67/77 36210,92410,93019,34115,81126,84723,74935,73018,51919,6597,9534,0929,0866,1375,2092,934
9904 8031,38124,60044,74732,20055,98840,32370,41532,41057,54221,5366,99221,45124,05913,0674,726
9905 8031,38124,60044,74732,20055,98840,32370,41532,41057,54221,5366,99221,45124,05913,0674,726
Appropriation of the result
9906 8031,38124,60044,74732,20055,98840,32370,41532,41057,54221,5366,99221,45124,05913,0674,726
791/2 ---280,958------------
691/2 80---32,20055,98840,32370,41532,41042,54221,5366,99221,45114,05913,0674,726
6921 80---32,20055,98840,32370,41532,41042,54221,5366,99221,45114,05913,0674,726
694/7 -31,38124,600325,706-----15,000---10,000--
694 -31,38124,600325,706------------
695 ---------15,000---10,000--
Social balance sheet
9087 ---0.61.11.11.11.10.40.80.93.72.81.61.51.5
Hours worked1013 ---9431,9861,8481,8792,0477379825033,5542,5052,023-2,263
Document PDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDFPDF

The accounts for 11 older financial years (1995-2005) were filed as documents without figures as data, scans for example.

The notes to these accounts have 5 items, including the statement of assets and debts, the cost breakdown and rights and commitments. You find them in the filed accounts (PDF).

Source: Annual accounts 2021 (PDF), filed on 30-09-2022.

Download as CSV

Filings

each dot is a set of accounts, on the day it reached the National Bank

2021 annual accounts filed 61 days after the deadline. Filed on 30 September 2022, deadline 31 July 2022 (7 months after the close on 31 December 2021, Companies Code art. 3:10). Source: NBB, 2022-20450588.

Financial year Type Filed Reference Document
31-12-2021 micro format 30-09-2022 2022-20450588 PDF
31-12-2020 micro format 31-08-2021 2021-61000583 PDF
31-12-2019 micro format 29-09-2020 2020-56500534 PDF
31-12-2018 micro format 27-08-2019 2019-51800342 PDF
31-12-2017 micro format 23-07-2018 2018-35700227 PDF
31-12-2016 abbreviated format 24-07-2017 2017-34600242 PDF
31-12-2015 abbreviated format 09-07-2016 2016-29700236 PDF
31-12-2014 abbreviated format 23-07-2015 2015-33300578 PDF
31-12-2013 abbreviated format 28-07-2014 2014-35800439 PDF
31-12-2012 abbreviated format 28-06-2013 2013-23300174 PDF
31-12-2011 abbreviated format 29-06-2012 2012-23000528 PDF
31-12-2010 abbreviated format 30-06-2011 2011-23200144 PDF
31-12-2009 abbreviated format 29-06-2010 2010-23800335 PDF
31-12-2008 abbreviated format 29-07-2009 2009-50100157 PDF
31-12-2007 abbreviated format 23-06-2008 2008-28500321 PDF
31-12-2006 abbreviated format 28-06-2007 2007-31000055 PDF
31-12-2005 abbreviated format 27-06-2006 2006-33401412 PDF
31-12-2004 abbreviated format 29-06-2005 2005-37201136 PDF
31-12-2003 abbreviated format 30-06-2004 2004-36605255 PDF
31-12-2002 abbreviated format 03-07-2003 2003-38403896 PDF
31-12-2001 abbreviated format 27-06-2002 2002-29004978 PDF
31-12-2000 abbreviated format 27-06-2001 2001-28101337 PDF
31-12-1999 abbreviated format 29-06-2000 2000-32405124 PDF
31-12-1998 abbreviated format 29-06-1999 1999-26003282 PDF
31-12-1997 abbreviated format 26-06-1998 1998-23600826 PDF
31-12-1996 abbreviated format 05-06-1997 1997-12402025 PDF
31-12-1995 abbreviated format 20-06-1996 1996-19303820 PDF

Key figures and ratios

per financial year, computed from the annual accounts
Line Trend2021202020192018201720162015201420132012201120102009200820072006
32,85172,34668,326100,40084,740108,34094,694120,70662,64298,47450,36033,80349,69236,62216,6228,756
28,81560,11753,40874,65863,10380,53965,62579,93141,51774,89039,21724,56938,81841,00723,82716,642
000083,605114,763289,2875,5506,68149540,8211,13812,25611,12138,3043,515
-92,20176,5294,41218,419-62,90152,342-79,31783,20823,26610,798-1,257-9,683-10,475-7,8971,928-
-199,261-205,728-212,508-219,74452,50098,27361,074133,31074,43631,4142,31591,11884,44775,37472,22477,878
9.0%7.3%7.3%7.3%52.8%48.1%52.3%71.9%65.4%47.9%33.0%61.0%56.4%48.1%44.9%44.6%
0.390.510.470.421.782.462.563.393.451.621.033.263.182.723.534.44
10.1012.7112.7812.740.891.080.910.390.531.092.030.640.771.081.231.24
0.2%68.4%53.6%97.5%9.9%19.0%16.9%35.5%25.3%60.2%31.7%4.5%14.4%18.9%11.6%4.7%
0.0%5.0%3.9%7.1%5.2%9.1%8.8%25.5%16.6%28.8%10.5%2.7%8.1%9.1%5.2%2.1%
8.94---------------

A Belgian filing has no cash-flow statement. Cash flow is therefore an approximation, derived from the income statement. Investment is the acquisitions in the notes and, without them, the balance-sheet move.

Insights on TOURNEL

The operating result for 2021 is 91% lower than in 2020 and the lowest since 2006.

Debt's share of the balance-sheet total falls from 92.7% to 91.0%. Equity is higher and debt is lower.

Board & ownership

Last board

1 director
Coenen Gert
Director
since 30-09-2013
listed in the 2021 annual accounts, filed on 30-09-2022

Office holders in the KBO →

Mandates through the years

1 name, the dashed line is today
Coenen Gert
Director
Board
Mandates as a list
  • Coenen Gert
    • Director, from 30-09-2013 to date

See the board, name and registered office on a given date →

Control

This company
TOURNEL
Equity €45,977
Profit €80 in 2021

Capital

Contribution
€24,789.35
Source
2021 annual accounts

Owners through the years

as the annual accounts name them
Owners as a list

Source: lists of holdings in the owners' accounts

Capital transactions

Shareholders according to the deeds
Stated in the deed deed of 05-04-2023 ↗
Stated in the deed deed of 13-01-2023 ↗

Network & group

No group

TOURNEL has no parent and no holdings in its annual accounts. Coenen Gert is the only director.

Acquisitions and mergers

1 transaction
BE 0812.045.396artikel 12:50 en volgende WVV · Gazette deed of 05-04-2023 (4 deeds)

Connections & network

1 last director
Depth

The network starts from the directors of TOURNEL. Every other company they run is a node.

This company Company Director Shareholding +N: links not shown yet Click a node to look further, drag to arrange, zoom with the mouse wheel.

Timeline

Timeline

36 events since 1994
2023
Merger: absorbed by COENEN,TOURNEL EN CODissolution of the company · Dissolved without liquidation · COENEN,TOURNEL EN CO holds all the shares · General meeting of 03-03-20234 points ▸
  • General meeting, 03-03-2023
  • Incorporation, 23-09-1994
  • COENEN,TOURNEL EN CO holds all the shares, mentioned twice in the deed
  • Accounting effect, 01-01-2023
  • The deed holds 21 more points.

Open the deed in the Belgian Official Gazette

Merger proposal: to be absorbed by Coenen,Tournel en Co BVCoenen,Tournel en Co BV holds all the shares3 points ▸
  • Coenen,Tournel en Co BV holds all the shares, mentioned twice in the deed
  • Board composition, Gert Coenen (director), mentioned 3 times in the deed
  • Accounting effect, 01-01-2023
  • The deed holds 12 more points.

Open the deed in the Belgian Official Gazette

2022
Annual accounts 2021 filed PDFmicro format · 61 days late
2021
Weakest financial year net €80 ▼99.7% The net result drops to €80, the lowest from 2006 to 2021.
Annual accounts 2020 filed PDFmicro format · 31 days late
2020
Annual accounts 2019 filed PDFmicro format · 60 days late
2019
Annual accounts 2018 filed PDFmicro format · 27 days late
2018
Annual accounts 2017 filed PDFmicro format · 8 days before the deadline
2017
Annual accounts 2016 filed PDFabbreviated format · 7 days before the deadline
2016
Annual accounts 2015 filed PDFabbreviated format · 22 days before the deadline
2015
Equity above €200,000 equity €238,668 ▲20.3% Equity rises from €198,345 to €238,668.
Annual accounts 2014 filed PDFabbreviated format · 8 days before the deadline
2014
Highest result from 2006 to 2021 net €70,415 ▲117% The operating result of €111,190 and the net result of €70,415 are both a record.
Annual accounts 2013 filed PDFabbreviated format · 3 days before the deadline
2013
Liquidity more than doubled current ratio 3.45 The current ratio rises from 1.62 to 3.45. Short-term debt falls from €51,002 to €30,380.
Annual accounts 2012 filed PDFabbreviated format · 33 days before the deadline
2012
Annual accounts 2011 filed PDFabbreviated format · 32 days before the deadline
2011
Annual accounts 2010 filed PDFabbreviated format · 31 days before the deadline
2010
Equity above €150,000 equity €155,441 ▲4.7% With a profit in every financial year since 2006, equity grows to €155,441.
Annual accounts 2009 filed PDFabbreviated format · 32 days before the deadline
2009
Annual accounts 2008 filed PDFabbreviated format · 2 days before the deadline
2008
Annual accounts 2007 filed PDFabbreviated format · 38 days before the deadline
2007
Equity above €100,000 equity €112,940 ▲13.1% With a profit in every financial year since 2006, equity grows to €112,940.
Annual accounts 2006 filed PDFabbreviated format · 33 days before the deadline
2006
Annual accounts 2005 filed PDFabbreviated format
2005
Annual accounts 2004 filed PDFabbreviated format
2004
Annual accounts 2003 filed PDFabbreviated format
2003
Annual accounts 2002 filed PDFabbreviated format
2002
Annual accounts 2001 filed PDFabbreviated format
2001
Annual accounts 2000 filed PDFabbreviated format
2000
Annual accounts 1999 filed PDFabbreviated format
1999
Annual accounts 1998 filed PDFabbreviated format
1998
Annual accounts 1997 filed PDFabbreviated format
1997
Annual accounts 1996 filed PDFabbreviated format
1996
Annual accounts 1995 filed PDFabbreviated format
1994
Incorporation 20 publications in the Belgian Official Gazette, the last on 05-04-2023

Financial milestones sit on the financial year-end date, not the filing date.

Sources: Publications in the Belgian Official GazetteFilings with the National Bank

History

TOURNEL has filed 27 sets of annual accounts, the latest for financial year 2021.1 In 2023 the company was absorbed by merger into Coenen,Tournel en Co BV.2

  1. 1National Bank, annual accounts 2021
  2. 2Belgian Official Gazette, 05-04-2023

Company details

Purpose according to the articles of association

PurposeThe purpose describes the activities the company may carry out under its articles.
“De organisatie van boekhoudingdiensten en raadgeving daaromtrent; Het openen,het houden,het centraliseren en het sluiten van…”
10 activities
  1. De organisatie van boekhoudingdiensten en raadgeving daaromtrent;
  2. Het openen,het houden,het centraliseren en het sluiten van boekingen,geschikt voor het opmaken van de rekeningen;
  3. Het bepalen van de resultaten en het opmaken van de jaarrekening in de door de wet bepaalde vorm;
  4. Het belastingsadvies,bijstand en vertegenwoordiging van belastingplichtigen in alle belastingaangelegenheden;
  5. Studie - organisatie- en raadgevend bureau betreffende financiële,fiscale en sociale aangelegenheden;
  6. Juridische adviesverlening,in het bijzonder dan de bijstand bij de oprichting en vereffening van vennootschappen;
  7. De vennootschap mag via inbreng,fusie,inschrijving belangen nemen in of optreden als bestuurder van andere rechtspersonen of burgerlijke vennootschappen met een gelijkaardig doel;
  8. De vennootschap mag optreden als vereffenaar van andere vennootschappen;
  9. De vennootschap mag alle verrichtingen,met inbegrip van financiële,roerende en onroerende verrichtingen,doen die rechtstreeks of onrechtstreeks verband houden met het doel van de vennootschap of nodig of nuttig zijn voor de verwezenlijking ervan en voor zover die verrichtingen in overeenstemming zijn met de plichtenleer die geldt voor het beroep van boekhouder;
  10. Aldus omvat het maatschappelijk doel al de activiteiten die behoren tot het wettelijk monopolie van de zelfstandige boekhouder (zie artikel 49 van de Wet van 22 april 1999) en anderzijds laat het de ruimte om die activiteiten die verenigbaar zijn met het Reglement van Plichtenleer en deontologie uit te oefenen.

Articles of association, deed of 13-01-2023 (in Dutch)

Inactive

Absorbed by Coenen,Tournel en Co BV in April 2023

TOURNEL is no longer in the KBO register. Coenen,Tournel en Co BV took it over in a merger by absorption, published in the Belgian Official Gazette on 5 April 2023.

Status
Inactive
Reason
Merger by absorptionBelgian Official Gazette, 5 April 2023 · deed
Absorbed by
Coenen,Tournel en Co BV · 0812.045.396
Last annual accounts
financial year to 31 December 2021
Last registered office
Nieuwstraat 1C, 3840 Borgloonas published on 5 April 2023
Legal form
Private limited company
First annual accounts
financial year 1995
Official KBO record