Ets TOURNAY: 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.
Ets TOURNAY
Largest movements
- Tangible fixed assets -€3,694
down €3,694 (-38.8%), from €9,512 to €5,818
of which Furniture and vehicles: -€2,512
- Cash -€3,446
down €3,446 (-45.9%), from €7,506 to €4,060
mainly Tax, wage and social debts (-€7,622) and Net result for the year (-€1,264)
- Receivables within one year -€2,210
down €2,210 (-43.1%), from €5,123 to €2,913
- Tax, wage and social debts -€7,622
down €7,622 (-68.8%), from €11,082 to €3,460
of which Remuneration and social security: -€7,176
- Profit (loss) carried forward -€1,265
down €1,265 (-24.6%), from -€5,145 to -€6,410
- Trade debts -€1,051
down €1,051 (-15.4%), from €6,813 to €5,762
- Gross operating margin -€3,899
down €3,899 (-46.0%), from €8,474 to €4,575
- Other operating charges -€1,023
down €1,023 (-71.8%), from €1,424 to €401
- Depreciation +€807
up €807 (+28.0%), from €2,887 to €3,694
- Financial charges +€426
up €426 (+47.2%), from €903 to €1,329
- Taxes +€224
up €224 (+100.7%), from €222 to €446
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.
Cash bridge derived
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 | €76,257 | €66,319 | -€9,938 | -13.0% |
| Fixed assets | 21/28 | €9,871 | €6,177 | -€3,694 | -37.4% |
| Tangible fixed assets | 22/27 | €9,512 | €5,818 | -€3,694 | -38.8% |
| Plant, machinery and equipment | 23 | €4,065 | €2,883 | -€1,182 | -29.1% |
| Furniture and vehicles | 24 | €5,447 | €2,935 | -€2,512 | -46.1% |
| Financial fixed assets | 28 | €359 | €359 | +€0 | +0.1% |
| Current assets | 29/58 | €66,386 | €60,142 | -€6,244 | -9.4% |
| Stocks and contracts in progress | 3 | €53,757 | €53,170 | -€587 | -1.1% |
| Stocks | 30/36 | €53,757 | €53,170 | -€587 | -1.1% |
| Amounts receivable within one year | 40/41 | €5,123 | €2,913 | -€2,210 | -43.1% |
| Trade receivables | 40 | €5,123 | €2,913 | -€2,210 | -43.1% |
| Cash at bank and in hand | 54/58 | €7,506 | €4,060 | -€3,446 | -45.9% |
| Total equity and liabilities | 10/49 | €76,257 | €66,319 | -€9,938 | -13.0% |
| Equity | 10/15 | €58,362 | €57,098 | -€1,264 | -2.2% |
| Contributions | 10/11 | €62,023 | €62,023 | -€0 | 0.0% |
| Capital | 10 | €62,023 | €62,023 | -€0 | 0.0% |
| Issued capital | 100 | €62,023 | €62,023 | -€0 | 0.0% |
| Reserves | 13 | €1,484 | €1,484 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,484 | €1,484 | +€0 | 0.0% |
| Reserves not available under the articles | 1311 | €1,484 | €1,484 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€5,145 | -€6,410 | -€1,265 | -24.6% |
| Amounts payable | 17/49 | €17,895 | €9,221 | -€8,674 | -48.5% |
| Amounts payable within one year | 42/48 | €17,895 | €9,221 | -€8,674 | -48.5% |
| Trade debts | 44 | €6,813 | €5,762 | -€1,051 | -15.4% |
| Suppliers | 440/4 | €6,813 | €5,762 | -€1,051 | -15.4% |
| Taxes, remuneration and social security | 45 | €11,082 | €3,460 | -€7,622 | -68.8% |
| Taxes | 450/3 | €1,426 | €980 | -€446 | -31.3% |
| Remuneration and social security | 454/9 | €9,656 | €2,480 | -€7,176 | -74.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,887 | €3,694 | +€807 | +28.0% |
| Other operating charges | 640/8 | €1,424 | €401 | -€1,023 | -71.8% |
| Gross operating margin | 9900 | €8,474 | €4,575 | -€3,899 | -46.0% |
| Operating profit (loss) | 9901 | €4,163 | €479 | -€3,684 | -88.5% |
| Financial income | 75/76B | €30 | €32 | +€2 | +5.1% |
| Recurring financial income | 75 | €30 | €32 | +€2 | +5.1% |
| Financial charges | 65/66B | €903 | €1,329 | +€426 | +47.2% |
| Recurring financial charges | 65 | €903 | €1,329 | +€426 | +47.2% |
| Profit (loss) for the period before taxes | 9903 | €3,290 | -€819 | -€4,109 | |
| Income taxes | 67/77 | €222 | €446 | +€224 | +100.7% |
| Profit (loss) for the period | 9904 | €3,068 | -€1,264 | -€4,332 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,068 | -€1,264 | -€4,332 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.