MN 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.
MN TOURNAI
Largest movements
- Cash -€29,962
down €29,962 (-99.3%), from €30,186 to €224
mainly Trade debts (-€41,042) and Stocks and contracts (-€8,454)
- Receivables within one year -€22,349
down €22,349 (-64.1%), from €34,850 to €12,501
of which Other amounts receivable: -€20,579
- Stocks and contracts +€8,454
up €8,454 (+239%), from €3,530 to €11,984
- Deferred charges and accrued income -€1,032
down €1,032 (-84.7%), from €1,218 to €186
- Tangible fixed assets -€813
down €813 (-63.3%), from €1,284 to €471
- Trade debts -€41,042
down €41,042 (-88.7%), from €46,285 to €5,243
- Tax, wage and social debts -€4,720
no longer reported in 2025 (was €4,720)
of which Taxes: -€3,886
- Gross operating margin -€55,831
down €55,831 (-93.9%), from €59,455 to €3,624
- Staff costs -€11,596
down €11,596 (-86.8%), from €13,362 to €1,766
- Financial charges -€653
down €653 (-69.2%), from €944 to €291
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,128 | €25,366 | -€45,762 | -64.3% |
| Fixed assets | 21/28 | €1,344 | €471 | -€873 | -65.0% |
| Tangible fixed assets | 22/27 | €1,284 | €471 | -€813 | -63.3% |
| Furniture and vehicles | 24 | €1,284 | €471 | -€813 | -63.3% |
| Financial fixed assets | 28 | €60 | - | -€60 | |
| Current assets | 29/58 | €69,784 | €24,895 | -€44,889 | -64.3% |
| Stocks and contracts in progress | 3 | €3,530 | €11,984 | +€8,454 | +239% |
| Stocks | 30/36 | €3,530 | €11,984 | +€8,454 | +239% |
| Amounts receivable within one year | 40/41 | €34,850 | €12,501 | -€22,349 | -64.1% |
| Trade receivables | 40 | €3,558 | €1,788 | -€1,770 | -49.7% |
| Other amounts receivable | 41 | €31,292 | €10,713 | -€20,579 | -65.8% |
| Cash at bank and in hand | 54/58 | €30,186 | €224 | -€29,962 | -99.3% |
| Deferred charges and accrued income | 490/1 | €1,218 | €186 | -€1,032 | -84.7% |
| Total equity and liabilities | 10/49 | €71,128 | €25,366 | -€45,762 | -64.3% |
| Equity | 10/15 | €19,393 | €19,920 | +€527 | +2.7% |
| Contributions | 10/11 | €6,330 | €6,330 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,063 | €13,590 | +€527 | +4.0% |
| Amounts payable | 17/49 | €51,735 | €5,446 | -€46,289 | -89.5% |
| Amounts payable within one year | 42/48 | €51,532 | €5,243 | -€46,289 | -89.8% |
| Trade debts | 44 | €46,285 | €5,243 | -€41,042 | -88.7% |
| Suppliers | 440/4 | €46,285 | €5,243 | -€41,042 | -88.7% |
| Taxes, remuneration and social security | 45 | €4,720 | - | -€4,720 | |
| Taxes | 450/3 | €3,886 | - | -€3,886 | |
| Remuneration and social security | 454/9 | €834 | - | -€834 | |
| Other amounts payable | 47/48 | €527 | - | -€527 | |
| Accrued charges and deferred income | 492/3 | €203 | €203 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €13,362 | €1,766 | -€11,596 | -86.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €813 | €813 | = | 0.0% |
| Other operating charges | 640/8 | €704 | €475 | -€229 | -32.5% |
| Gross operating margin | 9900 | €59,455 | €3,624 | -€55,831 | -93.9% |
| Operating profit (loss) | 9901 | €44,576 | €570 | -€44,006 | -98.7% |
| Financial income | 75/76B | - | €248 | +€248 | |
| Recurring financial income | 75 | - | €248 | +€248 | |
| Financial charges | 65/66B | €944 | €291 | -€653 | -69.2% |
| Recurring financial charges | 65 | €944 | €291 | -€653 | -69.2% |
| Profit (loss) for the period before taxes | 9903 | €43,632 | €527 | -€43,105 | -98.8% |
| Profit (loss) for the period | 9904 | €43,632 | €527 | -€43,105 | -98.8% |
| Profit (loss) for the period to be appropriated | 9905 | €43,632 | €527 | -€43,105 | -98.8% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.