CA TOUR: what changed
Two fiscal 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.
CA TOUR
Largest movements
- Cash +€49,638
up €49,638 (+48.9%), from €101,613 to €151,251
mainly Net result for the year (+€65,875) and Receivables within one year (+€5,958)
- Receivables within one year -€5,958
down €5,958 (-44.8%), from €13,292 to €7,334
of which Trade receivables: -€5,834
- Tangible fixed assets +€4,116
up €4,116 (+37.9%), from €10,846 to €14,961
- Profit (loss) carried forward +€65,875
up €65,875 (+70.4%), from €93,552 to €159,427
- Other debts -€13,107
down €13,107 (-66.5%), from €19,707 to €6,600
- Trade debts -€7,342
down €7,342 (-92.2%), from €7,966 to €624
- Staff costs -€19,039
down €19,039 (-41.5%), from €45,886 to €26,847
- Gross operating margin +€13,657
up €13,657 (+14.5%), from €93,983 to €107,640
- Taxes -€3,442
down €3,442 (-35.6%), from €9,660 to €6,218
- Depreciation +€2,508
up €2,508 (+126.2%), from €1,988 to €4,497
- Other operating charges -€1,419
down €1,419 (-74.8%), from €1,897 to €478
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,611 | €173,597 | +€46,986 | +37.1% |
| Fixed assets | 21/28 | €10,896 | €15,011 | +€4,116 | +37.8% |
| Tangible fixed assets | 22/27 | €10,846 | €14,961 | +€4,116 | +37.9% |
| Furniture and vehicles | 24 | €10,846 | €14,961 | +€4,116 | +37.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €115,715 | €158,585 | +€42,870 | +37.0% |
| Amounts receivable within one year | 40/41 | €13,292 | €7,334 | -€5,958 | -44.8% |
| Trade receivables | 40 | €13,168 | €7,334 | -€5,834 | -44.3% |
| Other amounts receivable | 41 | €124 | - | -€124 | |
| Cash at bank and in hand | 54/58 | €101,613 | €151,251 | +€49,638 | +48.9% |
| Deferred charges and accrued income | 490/1 | €810 | - | -€810 | |
| Total equity and liabilities | 10/49 | €126,611 | €173,597 | +€46,986 | +37.1% |
| Equity | 10/15 | €95,552 | €161,460 | +€65,908 | +69.0% |
| Contributions | 10/11 | €2,000 | €2,033 | +€33 | +1.7% |
| Profit (loss) carried forward | 14 | €93,552 | €159,427 | +€65,875 | +70.4% |
| Amounts payable | 17/49 | €31,059 | €12,137 | -€18,922 | -60.9% |
| Amounts payable within one year | 42/48 | €31,059 | €12,137 | -€18,922 | -60.9% |
| Trade debts | 44 | €7,966 | €624 | -€7,342 | -92.2% |
| Suppliers | 440/4 | €7,966 | €624 | -€7,342 | -92.2% |
| Taxes, remuneration and social security | 45 | €3,386 | €4,913 | +€1,528 | +45.1% |
| Taxes | 450/3 | €46 | €2,983 | +€2,937 | +6451.1% |
| Remuneration and social security | 454/9 | €3,340 | €1,931 | -€1,409 | -42.2% |
| Other amounts payable | 47/48 | €19,707 | €6,600 | -€13,107 | -66.5% |
| Remuneration, social security and pensions | 62 | €45,886 | €26,847 | -€19,039 | -41.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,988 | €4,497 | +€2,508 | +126.2% |
| Other operating charges | 640/8 | €1,897 | €478 | -€1,419 | -74.8% |
| Non-recurring operating charges | 66A | €2,421 | €3,082 | +€661 | +27.3% |
| Gross operating margin | 9900 | €93,983 | €107,640 | +€13,657 | +14.5% |
| Operating profit (loss) | 9901 | €41,791 | €72,736 | +€30,946 | +74.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €300 | €644 | +€344 | +114.5% |
| Recurring financial charges | 65 | €300 | €644 | +€344 | +114.5% |
| Profit (loss) for the period before taxes | 9903 | €41,491 | €72,093 | +€30,602 | +73.8% |
| Income taxes | 67/77 | €9,660 | €6,218 | -€3,442 | -35.6% |
| Profit (loss) for the period | 9904 | €31,831 | €65,875 | +€34,044 | +107.0% |
| Profit (loss) for the period to be appropriated | 9905 | €31,831 | €65,875 | +€34,044 | +107.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.