HANS TOURNÉ: what changed
What changed
HANS TOURNÉ
NACE 59.113, Video and film production, excluding cinema and television films
filed annual accounts (NBB)
Net result for the year
€4,731
2024 · €8,745-€4,014
Equity
€74,106
2024 · €88,608-€14,502
Cash
€24,712
2024 · €25,324-€612
Balance sheet total
€110,899
2024 · €130,996-€20,097
Largest movements
Assets
- Receivables within one year -€10,895
down €10,895 (-15.2%), from €71,897 to €61,003
of which Trade receivables: -€8,644
- Tangible fixed assets -€8,917
down €8,917 (-27.5%), from €32,440 to €23,524
of which Furniture and vehicles: -€8,779
Equity and liabilities
- Reserves -€14,502
down €14,502 (-17.6%), from €82,408 to €67,905
- Debts after one year -€8,758
down €8,758 (-59.5%), from €14,725 to €5,967
- Trade debts +€3,682
up €3,682 (+37.2%), from €9,900 to €13,582
Income statement
- Gross operating margin -€2,779
down €2,779 (-10.0%), from €27,668 to €24,889
- Depreciation +€1,931
up €1,931 (+15.8%), from €12,227 to €14,158
- Taxes -€749
down €749 (-16.9%), from €4,436 to €3,687
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€8,745
Gross operating margin
-€2,779
Depreciation
-€1,931
Other operating charges
+€56
Other operating items
-€56
Financial income
-€257
Financial charges
+€204
Taxes
+€749
Result 2025
€4,731
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€32,395
Investment
-€5,241
Financing
-€27,766
Cash 2024
€25,324
From operations (derived)
+€32,395
Net result for the year
+€4,731
Depreciation
+€14,158
Receivables within one year
+€10,895
Deferred charges and accrued income
-€327
Trade debts
+€3,682
Tax, wage and social debts
-€744
Investment (derived)
-€5,241
Investment in fixed assets (net)
-€5,241
Financing
-€27,766
Debts after one year
-€8,758
Current portion of long-term debt
+€226
Contributions, distributions and other
-€19,233
Cash 2025
€24,712
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €130,996 | €110,899 | -€20,097 | -15.3% |
| Fixed assets | 21/28 | €32,483 | €23,566 | -€8,917 | -27.5% |
| Tangible fixed assets | 22/27 | €32,440 | €23,524 | -€8,917 | -27.5% |
| Plant, machinery and equipment | 23 | €9,487 | €9,349 | -€138 | -1.5% |
| Furniture and vehicles | 24 | €22,953 | €14,174 | -€8,779 | -38.2% |
| Financial fixed assets | 28 | €42 | €42 | = | 0.0% |
| Current assets | 29/58 | €98,513 | €87,333 | -€11,180 | -11.3% |
| Amounts receivable within one year | 40/41 | €71,897 | €61,003 | -€10,895 | -15.2% |
| Trade receivables | 40 | €13,898 | €5,254 | -€8,644 | -62.2% |
| Other amounts receivable | 41 | €57,999 | €55,749 | -€2,250 | -3.9% |
| Cash at bank and in hand | 54/58 | €25,324 | €24,712 | -€612 | -2.4% |
| Deferred charges and accrued income | 490/1 | €1,292 | €1,619 | +€327 | +25.3% |
| Total equity and liabilities | 10/49 | €130,996 | €110,899 | -€20,097 | -15.3% |
| Equity | 10/15 | €88,608 | €74,106 | -€14,502 | -16.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €82,408 | €67,905 | -€14,502 | -17.6% |
| Distributable reserves | 133 | €82,408 | €67,905 | -€14,502 | -17.6% |
| Amounts payable | 17/49 | €42,388 | €36,793 | -€5,594 | -13.2% |
| Amounts payable after more than one year | 17 | €14,725 | €5,967 | -€8,758 | -59.5% |
| Financial debts | 170/4 | €14,725 | €5,967 | -€8,758 | -59.5% |
| Amounts payable within one year | 42/48 | €27,663 | €30,827 | +€3,164 | +11.4% |
| Current portion of amounts payable after more than one year | 42 | €8,532 | €8,758 | +€226 | +2.6% |
| Trade debts | 44 | €9,900 | €13,582 | +€3,682 | +37.2% |
| Suppliers | 440/4 | €9,900 | €13,582 | +€3,682 | +37.2% |
| Taxes, remuneration and social security | 45 | €9,231 | €8,486 | -€744 | -8.1% |
| Taxes | 450/3 | €9,231 | €8,486 | -€744 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,227 | €14,158 | +€1,931 | +15.8% |
| Other operating charges | 640/8 | €1,480 | €1,425 | -€56 | -3.8% |
| Non-recurring operating charges | 66A | - | €56 | +€56 | |
| Gross operating margin | 9900 | €27,668 | €24,889 | -€2,779 | -10.0% |
| Operating profit (loss) | 9901 | €13,961 | €9,251 | -€4,710 | -33.7% |
| Financial income | 75/76B | €257 | - | -€257 | |
| Recurring financial income | 75 | €257 | - | -€257 | |
| Financial charges | 65/66B | €1,037 | €833 | -€204 | -19.7% |
| Recurring financial charges | 65 | €1,037 | €833 | -€204 | -19.7% |
| Profit (loss) for the period before taxes | 9903 | €13,181 | €8,418 | -€4,763 | -36.1% |
| Income taxes | 67/77 | €4,436 | €3,687 | -€749 | -16.9% |
| Profit (loss) for the period | 9904 | €8,745 | €4,731 | -€4,014 | -45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,745 | €4,731 | -€4,014 | -45.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.