TORNADO BUILDING: 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.
TORNADO BUILDING
Largest movements
- Cash +€15,534
up €15,534 (+173.0%), from €8,980 to €24,514
mainly Depreciation (+€14,422) and Net result for the year (+€12,331)
- Tangible fixed assets -€10,836
down €10,836 (-47.9%), from €22,621 to €11,785
of which Furniture and vehicles: -€12,972
- Receivables within one year +€5,315
up €5,315 (+20.0%), from €26,626 to €31,941
of which Trade receivables: +€3,267
- Deferred charges and accrued income +€1,121
new in 2025: €1,121
- Profit (loss) carried forward +€12,331
up €12,331 (+43.9%), from €28,095 to €40,426
- Debts after one year -€3,955
down €3,955 (-65.7%), from €6,016 to €2,061
- Tax, wage and social debts +€3,441
up €3,441 (+49.9%), from €6,901 to €10,341
- Gross operating margin -€7,987
down €7,987 (-18.9%), from €42,273 to €34,286
- Depreciation +€6,227
up €6,227 (+76.0%), from €8,195 to €14,422
- Taxes -€2,492
down €2,492 (-39.6%), from €6,292 to €3,800
- Financial charges +€872
up €872 (+104.3%), from €836 to €1,708
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 | €58,227 | €69,360 | +€11,133 | +19.1% |
| Fixed assets | 21/28 | €22,621 | €11,785 | -€10,836 | -47.9% |
| Tangible fixed assets | 22/27 | €22,621 | €11,785 | -€10,836 | -47.9% |
| Plant, machinery and equipment | 23 | €1,013 | €3,150 | +€2,136 | +210.8% |
| Furniture and vehicles | 24 | €21,607 | €8,635 | -€12,972 | -60.0% |
| Current assets | 29/58 | €35,607 | €57,576 | +€21,969 | +61.7% |
| Amounts receivable within one year | 40/41 | €26,626 | €31,941 | +€5,315 | +20.0% |
| Trade receivables | 40 | €23,610 | €26,877 | +€3,267 | +13.8% |
| Other amounts receivable | 41 | €3,016 | €5,064 | +€2,047 | +67.9% |
| Cash at bank and in hand | 54/58 | €8,980 | €24,514 | +€15,534 | +173.0% |
| Deferred charges and accrued income | 490/1 | - | €1,121 | +€1,121 | |
| Total equity and liabilities | 10/49 | €58,227 | €69,360 | +€11,133 | +19.1% |
| Equity | 10/15 | €30,095 | €42,426 | +€12,331 | +41.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Outside capital | 11 | €2,000 | €2,000 | = | 0.0% |
| Other | 1109/19 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,095 | €40,426 | +€12,331 | +43.9% |
| Amounts payable | 17/49 | €28,132 | €26,935 | -€1,198 | -4.3% |
| Amounts payable after more than one year | 17 | €6,016 | €2,061 | -€3,955 | -65.7% |
| Financial debts | 170/4 | €6,016 | €2,061 | -€3,955 | -65.7% |
| Amounts payable within one year | 42/48 | €22,110 | €24,870 | +€2,760 | +12.5% |
| Current portion of amounts payable after more than one year | 42 | €3,743 | €3,955 | +€212 | +5.7% |
| Trade debts | 44 | €2,768 | €2,405 | -€363 | -13.1% |
| Suppliers | 440/4 | €2,768 | €2,405 | -€363 | -13.1% |
| Taxes, remuneration and social security | 45 | €6,901 | €10,341 | +€3,441 | +49.9% |
| Taxes | 450/3 | €6,901 | €10,341 | +€3,441 | +49.9% |
| Other amounts payable | 47/48 | €8,698 | €8,168 | -€530 | -6.1% |
| Accrued charges and deferred income | 492/3 | €6 | €4 | -€2 | -38.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,195 | €14,422 | +€6,227 | +76.0% |
| Other operating charges | 640/8 | €2,170 | €2,026 | -€144 | -6.6% |
| Gross operating margin | 9900 | €42,273 | €34,286 | -€7,987 | -18.9% |
| Operating profit (loss) | 9901 | €31,909 | €17,838 | -€14,071 | -44.1% |
| Financial income | 75/76B | €8 | €1 | -€7 | -89.8% |
| Recurring financial income | 75 | €8 | €1 | -€7 | -89.8% |
| Financial charges | 65/66B | €836 | €1,708 | +€872 | +104.3% |
| Recurring financial charges | 65 | €836 | €1,708 | +€872 | +104.3% |
| Profit (loss) for the period before taxes | 9903 | €31,080 | €16,130 | -€14,950 | -48.1% |
| Income taxes | 67/77 | €6,292 | €3,800 | -€2,492 | -39.6% |
| Profit (loss) for the period | 9904 | €24,788 | €12,331 | -€12,457 | -50.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,788 | €12,331 | -€12,457 | -50.3% |
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 6 October 2026 via checked.be.