LA TOURELLE: 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.
What changed
LA TOURELLE
NACE 55.100, Hotels and similar accommodation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€5,589
2024 · €7,120-€1,531
Equity
€91,772
2024 · €86,183+€5,589
Cash
€115
2024 · €230-€115
Balance sheet total
€339,010
2024 · €309,822+€29,188
Largest movements
Assets
- Receivables after one year +€27,500
up €27,500 (+18.3%), from €150,000 to €177,500
Equity and liabilities
- Debts after one year +€21,709
up €21,709 (+11.4%), from €190,701 to €212,410
- Profit (loss) carried forward +€5,589
up €5,589 (+24.8%), from €22,580 to €28,168
- Current portion of long-term debt -€3,939
down €3,939 (-22.9%), from €17,230 to €13,291
Income statement
- Gross operating margin -€2,929
down €2,929 (-21.0%), from €13,924 to €10,995
- Taxes +€2,108
up €2,108 (+1,474%), from €143 to €2,251
- Financial charges -€1,974
down €1,974 (-25.4%), from €7,759 to €5,785
of which Financial charges: -€1,974
- Depreciation -€1,247
down €1,247 (-91.8%), from €1,358 to €112
- Financial income +€585
up €585 (+16.0%), from €3,645 to €4,230
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.
Result 2024
€7,120
Gross operating margin
-€2,929
Depreciation
+€1,247
Other operating charges
-€300
Financial income
+€585
Financial charges
+€1,974
Taxes
-€2,108
Result 2025
€5,589
raises the resultlowers the result
Derived cash bridge
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.
From operations
-€17,057
Investment
-€1,818
Financing
+€18,760
Cash 2024
€230
From operations (derived)
-€17,057
Net result for the year
+€5,589
Depreciation
+€112
Receivables after one year
-€27,500
Receivables within one year
+€527
Deferred charges and accrued income
-€623
Trade debts
+€134
Tax, wage and social debts
+€2,305
Other debts
-€555
Accrued charges and deferred income
+€2,955
Investment (derived)
-€1,818
Investment in fixed assets (net)
-€1,818
Financing
+€18,760
Debts after one year
+€21,709
Current portion of long-term debt
-€3,939
Short-term financial debts
+€990
Cash 2025
€115
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €309,822 | €339,010 | +€29,188 | +9.4% |
| Fixed assets | 21/28 | €153,250 | €154,957 | +€1,707 | +1.1% |
| Tangible fixed assets | 22/27 | €65,250 | €66,957 | +€1,707 | +2.6% |
| Plant, machinery and equipment | 23 | €65,250 | €65,250 | = | 0.0% |
| Furniture and vehicles | 24 | €0 | €1,707 | +€1,707 | |
| Financial fixed assets | 28 | €88,000 | €88,000 | = | 0.0% |
| Current assets | 29/58 | €156,572 | €184,054 | +€27,481 | +17.6% |
| Amounts receivable after more than one year | 29 | €150,000 | €177,500 | +€27,500 | +18.3% |
| Other amounts receivable | 291 | €150,000 | €177,500 | +€27,500 | +18.3% |
| Amounts receivable within one year | 40/41 | €2,176 | €1,649 | -€527 | -24.2% |
| Trade receivables | 40 | €55 | €360 | +€305 | +553% |
| Other amounts receivable | 41 | €2,121 | €1,289 | -€832 | -39.2% |
| Cash at bank and in hand | 54/58 | €230 | €115 | -€115 | -50.1% |
| Deferred charges and accrued income | 490/1 | €4,166 | €4,789 | +€623 | +15.0% |
| Total equity and liabilities | 10/49 | €309,822 | €339,010 | +€29,188 | +9.4% |
| Equity | 10/15 | €86,183 | €91,772 | +€5,589 | +6.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,603 | €1,603 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,603 | €1,603 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,603 | €1,603 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,580 | €28,168 | +€5,589 | +24.8% |
| Amounts payable | 17/49 | €223,639 | €247,239 | +€23,599 | +10.6% |
| Amounts payable after more than one year | 17 | €190,701 | €212,410 | +€21,709 | +11.4% |
| Financial debts | 170/4 | €190,701 | €212,410 | +€21,709 | +11.4% |
| Amounts payable within one year | 42/48 | €27,771 | €26,706 | -€1,065 | -3.8% |
| Current portion of amounts payable after more than one year | 42 | €17,230 | €13,291 | -€3,939 | -22.9% |
| Financial debts | 43 | €6,221 | €7,211 | +€990 | +15.9% |
| Credit institutions | 430/8 | €6,221 | €7,211 | +€990 | +15.9% |
| Trade debts | 44 | €1,642 | €1,776 | +€134 | +8.2% |
| Suppliers | 440/4 | €1,642 | €1,776 | +€134 | +8.2% |
| Taxes, remuneration and social security | 45 | €1,778 | €4,084 | +€2,305 | +130% |
| Taxes | 450/3 | €1,778 | €4,084 | +€2,305 | +130% |
| Other amounts payable | 47/48 | €900 | €344 | -€555 | -61.7% |
| Accrued charges and deferred income | 492/3 | €5,167 | €8,122 | +€2,955 | +57.2% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,358 | €112 | -€1,247 | -91.8% |
| Other operating charges | 640/8 | €1,188 | €1,488 | +€300 | +25.2% |
| Gross operating margin | 9900 | €13,924 | €10,995 | -€2,929 | -21.0% |
| Operating profit (loss) | 9901 | €11,377 | €9,395 | -€1,982 | -17.4% |
| Financial income | 75/76B | €3,645 | €4,230 | +€585 | +16.0% |
| Recurring financial income | 75 | €3,645 | €4,230 | +€585 | +16.0% |
| Financial charges | 65/66B | €7,759 | €5,785 | -€1,974 | -25.4% |
| Recurring financial charges | 65 | €7,759 | €5,785 | -€1,974 | -25.4% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €7,263 | €7,839 | +€577 | +7.9% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €143 | €2,251 | +€2,108 | +1,474% |
| Profit (loss) for the period | 9904 | €7,120 | €5,589 | -€1,531 | -21.5% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €7,120 | €5,589 | -€1,531 | -21.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.