MR. TOURNEVIS: what changed
MR. TOURNEVIS
Largest movements
- Stocks and contracts +€6,854
up €6,854 (+27.5%), from €24,890 to €31,745
- Cash +€4,726
up €4,726 (+58.3%), from €8,111 to €12,837
mainly Other debts (+€10,661) and Tax, wage and social debts (+€3,359)
- Tangible fixed assets -€2,069
down €2,069 (-98.5%), from €2,100 to €32
of which Furniture and vehicles: -€1,917
- Deferred charges and accrued income +€1,301
up €1,301 (+216%), from €601 to €1,902
- Other debts +€10,661
up €10,661 (+59.4%), from €17,953 to €28,614
- Trade debts -€4,534
down €4,534 (-72.8%), from €6,228 to €1,694
- Tax, wage and social debts +€3,359
up €3,359 (+13.6%), from €24,618 to €27,977
of which Taxes: +€4,133
- Profit (loss) carried forward +€879
up €879 (+9.2%), from -€9,523 to -€8,644
- Gross operating margin +€4,124
up €4,124 (+8.1%), from €50,863 to €54,988
- Staff costs +€3,743
up €3,743 (+8.1%), from €46,343 to €50,085
- Other operating charges -€905
down €905 (-83.2%), from €1,088 to €183
- Financial charges +€713
up €713 (+65.9%), from €1,081 to €1,793
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,276 | €52,641 | +€10,364 | +24.5% |
| Fixed assets | 21/28 | €8,100 | €6,032 | -€2,069 | -25.5% |
| Tangible fixed assets | 22/27 | €2,100 | €32 | -€2,069 | -98.5% |
| Plant, machinery and equipment | 23 | €152 | - | -€152 | |
| Furniture and vehicles | 24 | €1,948 | €32 | -€1,917 | -98.4% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €34,176 | €46,609 | +€12,433 | +36.4% |
| Stocks and contracts in progress | 3 | €24,890 | €31,745 | +€6,854 | +27.5% |
| Stocks | 30/36 | €24,890 | €31,745 | +€6,854 | +27.5% |
| Amounts receivable within one year | 40/41 | €573 | €125 | -€448 | -78.2% |
| Trade receivables | 40 | €573 | €125 | -€448 | -78.2% |
| Cash at bank and in hand | 54/58 | €8,111 | €12,837 | +€4,726 | +58.3% |
| Deferred charges and accrued income | 490/1 | €601 | €1,902 | +€1,301 | +216% |
| Total equity and liabilities | 10/49 | €42,276 | €52,641 | +€10,364 | +24.5% |
| Equity | 10/15 | -€6,523 | -€5,644 | +€879 | +13.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,523 | -€8,644 | +€879 | +9.2% |
| Amounts payable | 17/49 | €48,799 | €58,285 | +€9,486 | +19.4% |
| Amounts payable within one year | 42/48 | €48,799 | €58,285 | +€9,486 | +19.4% |
| Trade debts | 44 | €6,228 | €1,694 | -€4,534 | -72.8% |
| Suppliers | 440/4 | €6,228 | €1,694 | -€4,534 | -72.8% |
| Taxes, remuneration and social security | 45 | €24,618 | €27,977 | +€3,359 | +13.6% |
| Taxes | 450/3 | €18,762 | €22,895 | +€4,133 | +22.0% |
| Remuneration and social security | 454/9 | €5,856 | €5,081 | -€774 | -13.2% |
| Other amounts payable | 47/48 | €17,953 | €28,614 | +€10,661 | +59.4% |
| Remuneration, social security and pensions | 62 | €46,343 | €50,085 | +€3,743 | +8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,185 | €2,069 | -€116 | -5.3% |
| Other operating charges | 640/8 | €1,088 | €183 | -€905 | -83.2% |
| Gross operating margin | 9900 | €50,863 | €54,988 | +€4,124 | +8.1% |
| Operating profit (loss) | 9901 | €1,248 | €2,651 | +€1,403 | +112% |
| Financial income | 75/76B | €45 | €21 | -€24 | -53.2% |
| Recurring financial income | 75 | €45 | €21 | -€24 | -53.2% |
| Financial charges | 65/66B | €1,081 | €1,793 | +€713 | +65.9% |
| Recurring financial charges | 65 | €1,081 | €1,793 | +€713 | +65.9% |
| Profit (loss) for the period before taxes | 9903 | €212 | €879 | +€667 | +314% |
| Profit (loss) for the period | 9904 | €212 | €879 | +€667 | +314% |
| Profit (loss) for the period to be appropriated | 9905 | €212 | €879 | +€667 | +314% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.