TOURNAI ASSURANCES: what changed
TOURNAI ASSURANCES
Largest movements
- Tangible fixed assets +€63,481
up €63,481 (+563%), from €11,280 to €74,761
of which Other tangible fixed assets: +€59,165
- Cash +€41,948
up €41,948 (+2,917%), from €1,438 to €43,386
mainly Net result for the year (+€106,433) and Other debts (+€80,000)
- Receivables within one year -€7,208
down €7,208 (-5.3%), from €136,114 to €128,906
of which Other amounts receivable: -€6,258
- Deferred charges and accrued income -€3,148
down €3,148 (-98.7%), from €3,188 to €40
- Other debts +€80,000
new in 2025: €80,000
- Profit (loss) carried forward +€26,433
up €26,433 (+84.7%), from €31,202 to €57,635
- Tax, wage and social debts -€8,486
down €8,486 (-20.4%), from €41,604 to €33,117
of which Taxes: -€12,263
- Trade debts -€2,863
down €2,863 (-58.8%), from €4,872 to €2,009
- Gross operating margin +€119,801
up €119,801 (+60.3%), from €198,529 to €318,331
- Taxes +€22,647
up €22,647 (+187%), from €12,092 to €34,739
- Staff costs +€14,647
up €14,647 (+9.2%), from €159,777 to €174,424
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 | €152,020 | €247,094 | +€95,074 | +62.5% |
| Fixed assets | 21/28 | €11,280 | €74,761 | +€63,481 | +563% |
| Tangible fixed assets | 22/27 | €11,280 | €74,761 | +€63,481 | +563% |
| Furniture and vehicles | 24 | €1,065 | €5,381 | +€4,316 | +405% |
| Other tangible fixed assets | 26 | €10,215 | €69,380 | +€59,165 | +579% |
| Current assets | 29/58 | €140,740 | €172,332 | +€31,592 | +22.4% |
| Amounts receivable within one year | 40/41 | €136,114 | €128,906 | -€7,208 | -5.3% |
| Trade receivables | 40 | €33,474 | €32,524 | -€950 | -2.8% |
| Other amounts receivable | 41 | €102,640 | €96,381 | -€6,258 | -6.1% |
| Cash at bank and in hand | 54/58 | €1,438 | €43,386 | +€41,948 | +2,917% |
| Deferred charges and accrued income | 490/1 | €3,188 | €40 | -€3,148 | -98.7% |
| Total equity and liabilities | 10/49 | €152,020 | €247,094 | +€95,074 | +62.5% |
| Equity | 10/15 | €105,534 | €131,967 | +€26,433 | +25.0% |
| Contributions | 10/11 | €63,132 | €63,132 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,132 | €1,132 | = | 0.0% |
| Other | 1109/19 | €1,132 | €1,132 | = | 0.0% |
| Reserves | 13 | €11,200 | €11,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,202 | €57,635 | +€26,433 | +84.7% |
| Amounts payable | 17/49 | €46,485 | €115,127 | +€68,641 | +148% |
| Amounts payable within one year | 42/48 | €46,485 | €115,127 | +€68,641 | +148% |
| Financial debts | 43 | €9 | €0 | -€9 | -100% |
| Credit institutions | 430/8 | €9 | €0 | -€9 | -100% |
| Trade debts | 44 | €4,872 | €2,009 | -€2,863 | -58.8% |
| Suppliers | 440/4 | €4,872 | €2,009 | -€2,863 | -58.8% |
| Taxes, remuneration and social security | 45 | €41,604 | €33,117 | -€8,486 | -20.4% |
| Taxes | 450/3 | €22,009 | €9,746 | -€12,263 | -55.7% |
| Remuneration and social security | 454/9 | €19,595 | €23,372 | +€3,777 | +19.3% |
| Other amounts payable | 47/48 | - | €80,000 | +€80,000 | |
| Remuneration, social security and pensions | 62 | €159,777 | €174,424 | +€14,647 | +9.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,568 | €7,977 | +€1,409 | +21.4% |
| Other operating charges | 640/8 | €1,536 | €818 | -€718 | -46.8% |
| Gross operating margin | 9900 | €198,529 | €318,331 | +€119,801 | +60.3% |
| Operating profit (loss) | 9901 | €30,648 | €135,111 | +€104,464 | +341% |
| Financial income | 75/76B | €5,868 | €6,146 | +€278 | +4.7% |
| Recurring financial income | 75 | €5,868 | €6,146 | +€278 | +4.7% |
| Financial charges | 65/66B | €194 | €86 | -€108 | -55.7% |
| Recurring financial charges | 65 | €194 | €86 | -€108 | -55.7% |
| Profit (loss) for the period before taxes | 9903 | €36,323 | €141,172 | +€104,849 | +289% |
| Income taxes | 67/77 | €12,092 | €34,739 | +€22,647 | +187% |
| Profit (loss) for the period | 9904 | €24,231 | €106,433 | +€82,202 | +339% |
| Profit (loss) for the period to be appropriated | 9905 | €24,231 | €106,433 | +€82,202 | +339% |
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 7 November 2026 via checked.be.