DRY TOURNAI: 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.
DRY TOURNAI
Largest movements
- Tangible fixed assets -€18,404
down €18,404 (-64.7%), from €28,432 to €10,028
of which Land and buildings: -€15,090
- Receivables within one year +€16,714
up €16,714 (+38.9%), from €42,988 to €59,702
of which Trade receivables: +€23,650
- Profit (loss) carried forward -€9,741
down €9,741 (-9.4%), from €103,444 to €93,703
- Other debts +€8,000
new in 2026: €8,000
- Gross operating margin -€20,085
down €20,085 (-67.5%), from €29,753 to €9,668
- Staff costs -€13,325
no longer reported in 2026 (was €13,325)
- Financial charges -€1,087
down €1,087 (-67.7%), from €1,605 to €518
- Other operating charges -€617
down €617 (-55.9%), from €1,104 to €487
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €157,344 | €155,954 | -€1,390 | -0.9% |
| Fixed assets | 21/28 | €28,795 | €10,028 | -€18,767 | -65.2% |
| Tangible fixed assets | 22/27 | €28,432 | €10,028 | -€18,404 | -64.7% |
| Land and buildings | 22 | €16,539 | €1,449 | -€15,090 | -91.2% |
| Furniture and vehicles | 24 | €11,893 | €8,579 | -€3,314 | -27.9% |
| Financial fixed assets | 28 | €363 | - | -€363 | |
| Current assets | 29/58 | €128,549 | €145,926 | +€17,377 | +13.5% |
| Stocks and contracts in progress | 3 | €79,838 | €79,838 | = | 0.0% |
| Stocks | 30/36 | €79,838 | €79,838 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €42,988 | €59,702 | +€16,714 | +38.9% |
| Trade receivables | 40 | €23,152 | €46,802 | +€23,650 | +102% |
| Other amounts receivable | 41 | €19,836 | €12,900 | -€6,936 | -35.0% |
| Cash at bank and in hand | 54/58 | €5,329 | €5,894 | +€565 | +10.6% |
| Deferred charges and accrued income | 490/1 | €394 | €492 | +€98 | +24.9% |
| Total equity and liabilities | 10/49 | €157,344 | €155,954 | -€1,390 | -0.9% |
| Equity | 10/15 | €123,904 | €114,163 | -€9,741 | -7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €103,444 | €93,703 | -€9,741 | -9.4% |
| Amounts payable | 17/49 | €33,440 | €41,791 | +€8,351 | +25.0% |
| Amounts payable within one year | 42/48 | €33,440 | €41,791 | +€8,351 | +25.0% |
| Trade debts | 44 | €30,184 | €29,904 | -€280 | -0.9% |
| Suppliers | 440/4 | €30,184 | €29,904 | -€280 | -0.9% |
| Taxes, remuneration and social security | 45 | €3,256 | €3,887 | +€631 | +19.4% |
| Taxes | 450/3 | €3,256 | €3,887 | +€631 | +19.4% |
| Other amounts payable | 47/48 | - | €8,000 | +€8,000 | |
| Remuneration, social security and pensions | 62 | €13,325 | - | -€13,325 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,403 | €18,404 | +€1 | 0.0% |
| Other operating charges | 640/8 | €1,104 | €487 | -€617 | -55.9% |
| Gross operating margin | 9900 | €29,753 | €9,668 | -€20,085 | -67.5% |
| Operating profit (loss) | 9901 | -€3,079 | -€9,223 | -€6,144 | -200% |
| Financial charges | 65/66B | €1,605 | €518 | -€1,087 | -67.7% |
| Recurring financial charges | 65 | €1,605 | €518 | -€1,087 | -67.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,684 | -€9,741 | -€5,057 | -108% |
| Profit (loss) for the period | 9904 | -€4,684 | -€9,741 | -€5,057 | -108% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,684 | -€9,741 | -€5,057 | -108% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.