TOURNAI DEPANNAGE: 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.
TOURNAI DEPANNAGE
Largest movements
- Tangible fixed assets +€148,602
up €148,602 (+75.6%), from €196,559 to €345,160
of which Furniture and vehicles: +€150,498
- Receivables within one year -€30,141
down €30,141 (-10.0%), from €301,703 to €271,562
of which Trade receivables: -€31,102
- Cash -€12,072
down €12,072 (-70.6%), from €17,102 to €5,030
mainly Investment in fixed assets (net) (-€231,000) and Net result for the year (-€57,863)
- Debts after one year +€127,214
up €127,214 (+122%), from €103,910 to €231,124
- Reserves -€57,863
down €57,863 (-26.3%), from €220,207 to €162,344
of which Distributable reserves: -€57,863
- Trade debts +€40,901
up €40,901 (+101%), from €40,693 to €81,594
- Other debts -€28,000
down €28,000 (-50.0%), from €56,000 to €28,000
- Current portion of long-term debt +€26,401
up €26,401 (+78.8%), from €33,522 to €59,922
- Gross operating margin -€40,343
down €40,343 (-13.1%), from €308,614 to €268,271
- Depreciation +€36,384
up €36,384 (+79.1%), from €46,014 to €82,398
- Staff costs +€12,323
up €12,323 (+5.9%), from €208,177 to €220,500
- Financial charges +€7,271
up €7,271 (+164%), from €4,432 to €11,703
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 | €515,487 | €621,876 | +€106,389 | +20.6% |
| Fixed assets | 21/28 | €196,683 | €345,284 | +€148,602 | +75.6% |
| Tangible fixed assets | 22/27 | €196,559 | €345,160 | +€148,602 | +75.6% |
| Plant, machinery and equipment | 23 | €7,579 | €5,682 | -€1,897 | -25.0% |
| Furniture and vehicles | 24 | €188,980 | €339,478 | +€150,498 | +79.6% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €318,805 | €276,592 | -€42,213 | -13.2% |
| Amounts receivable within one year | 40/41 | €301,703 | €271,562 | -€30,141 | -10.0% |
| Trade receivables | 40 | €191,021 | €159,920 | -€31,102 | -16.3% |
| Other amounts receivable | 41 | €110,681 | €111,642 | +€961 | +0.9% |
| Cash at bank and in hand | 54/58 | €17,102 | €5,030 | -€12,072 | -70.6% |
| Total equity and liabilities | 10/49 | €515,487 | €621,876 | +€106,389 | +20.6% |
| Equity | 10/15 | €238,807 | €180,944 | -€57,863 | -24.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €220,207 | €162,344 | -€57,863 | -26.3% |
| Tax-exempt reserves | 132 | €13,500 | €13,500 | = | 0.0% |
| Distributable reserves | 133 | €206,707 | €148,844 | -€57,863 | -28.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €276,680 | €440,932 | +€164,252 | +59.4% |
| Amounts payable after more than one year | 17 | €103,910 | €231,124 | +€127,214 | +122% |
| Financial debts | 170/4 | €103,910 | €231,124 | +€127,214 | +122% |
| Amounts payable within one year | 42/48 | €172,770 | €209,808 | +€37,038 | +21.4% |
| Current portion of amounts payable after more than one year | 42 | €33,522 | €59,922 | +€26,401 | +78.8% |
| Financial debts | 43 | - | €2,794 | +€2,794 | |
| Credit institutions | 430/8 | - | €2,794 | +€2,794 | |
| Trade debts | 44 | €40,693 | €81,594 | +€40,901 | +101% |
| Suppliers | 440/4 | €40,693 | €81,594 | +€40,901 | +101% |
| Taxes, remuneration and social security | 45 | €42,555 | €37,497 | -€5,058 | -11.9% |
| Taxes | 450/3 | €21,759 | €16,502 | -€5,257 | -24.2% |
| Remuneration and social security | 454/9 | €20,796 | €20,995 | +€199 | +1.0% |
| Other amounts payable | 47/48 | €56,000 | €28,000 | -€28,000 | -50.0% |
| Non-recurring operating income | 76A | €0 | €19,924 | +€19,924 | |
| Remuneration, social security and pensions | 62 | €208,177 | €220,500 | +€12,323 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,014 | €82,398 | +€36,384 | +79.1% |
| Other operating charges | 640/8 | €9,340 | €11,862 | +€2,522 | +27.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €308,614 | €268,271 | -€40,343 | -13.1% |
| Operating profit (loss) | 9901 | €45,082 | -€46,490 | -€91,572 | |
| Financial income | 75/76B | €106 | €309 | +€203 | +192% |
| Recurring financial income | 75 | €106 | €309 | +€203 | +192% |
| Financial charges | 65/66B | €4,432 | €11,703 | +€7,271 | +164% |
| Recurring financial charges | 65 | €4,432 | €11,703 | +€7,271 | +164% |
| Profit (loss) for the period before taxes | 9903 | €40,756 | -€57,883 | -€98,639 | |
| Income taxes | 67/77 | €1,172 | -€20 | -€1,193 | |
| Profit (loss) for the period | 9904 | €39,584 | -€57,863 | -€97,447 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,584 | -€57,863 | -€97,447 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.