TOURNAI SONO: what changed
TOURNAI SONO
Largest movements
- Receivables within one year -€37,177
down €37,177 (-41.6%), from €89,384 to €52,207
of which Other amounts receivable: -€35,606
- Tangible fixed assets +€36,512
up €36,512 (+275%), from €13,267 to €49,779
of which Furniture and vehicles: +€38,016
- Cash +€1,508
up €1,508 (+193%), from €783 to €2,291
mainly Trade debts (+€38,365) and Receivables within one year (+€37,177)
- Other debts -€38,945
down €38,945 (-100%), from €38,945 to €0
- Trade debts +€38,365
up €38,365 (+6,851%), from €560 to €38,925
- Profit (loss) carried forward +€8,787
up €8,787 (+19.6%), from €44,895 to €53,682
- Tax, wage and social debts -€7,365
down €7,365 (-52.5%), from €14,035 to €6,670
- Gross operating margin -€43,758
down €43,758 (-73.1%), from €59,867 to €16,109
- Taxes -€6,089
down €6,089 (-69.7%), from €8,740 to €2,651
- Financial charges -€1,177
down €1,177 (-90.4%), from €1,301 to €125
- Financial income -€868
down €868 (-23.8%), from €3,651 to €2,783
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 | €103,435 | €104,277 | +€843 | +0.8% |
| Fixed assets | 21/28 | €13,267 | €49,779 | +€36,512 | +275% |
| Tangible fixed assets | 22/27 | €13,267 | €49,779 | +€36,512 | +275% |
| Plant, machinery and equipment | 23 | €13,267 | €11,763 | -€1,504 | -11.3% |
| Furniture and vehicles | 24 | - | €38,016 | +€38,016 | |
| Current assets | 29/58 | €90,168 | €54,499 | -€35,669 | -39.6% |
| Amounts receivable within one year | 40/41 | €89,384 | €52,207 | -€37,177 | -41.6% |
| Trade receivables | 40 | €20,063 | €18,492 | -€1,571 | -7.8% |
| Other amounts receivable | 41 | €69,322 | €33,716 | -€35,606 | -51.4% |
| Cash at bank and in hand | 54/58 | €783 | €2,291 | +€1,508 | +193% |
| Total equity and liabilities | 10/49 | €103,435 | €104,277 | +€843 | +0.8% |
| Equity | 10/15 | €49,895 | €58,682 | +€8,787 | +17.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,895 | €53,682 | +€8,787 | +19.6% |
| Amounts payable | 17/49 | €53,540 | €45,596 | -€7,944 | -14.8% |
| Amounts payable within one year | 42/48 | €53,540 | €45,596 | -€7,944 | -14.8% |
| Trade debts | 44 | €560 | €38,925 | +€38,365 | +6,851% |
| Suppliers | 440/4 | €560 | €38,925 | +€38,365 | +6,851% |
| Taxes, remuneration and social security | 45 | €14,035 | €6,670 | -€7,365 | -52.5% |
| Taxes | 450/3 | €14,035 | €6,670 | -€7,365 | -52.5% |
| Other amounts payable | 47/48 | €38,945 | €0 | -€38,945 | -100% |
| Non-recurring operating income | 76A | €905 | €1,209 | +€304 | +33.6% |
| Remuneration, social security and pensions | 62 | €827 | €937 | +€110 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,445 | €6,279 | -€166 | -2.6% |
| Other operating charges | 640/8 | €387 | €113 | -€274 | -70.8% |
| Gross operating margin | 9900 | €59,867 | €16,109 | -€43,758 | -73.1% |
| Operating profit (loss) | 9901 | €52,208 | €8,780 | -€43,428 | -83.2% |
| Financial income | 75/76B | €3,651 | €2,783 | -€868 | -23.8% |
| Recurring financial income | 75 | €3,651 | €2,783 | -€868 | -23.8% |
| Financial charges | 65/66B | €1,301 | €125 | -€1,177 | -90.4% |
| Recurring financial charges | 65 | €1,301 | €125 | -€1,177 | -90.4% |
| Profit (loss) for the period before taxes | 9903 | €54,557 | €11,438 | -€43,119 | -79.0% |
| Income taxes | 67/77 | €8,740 | €2,651 | -€6,089 | -69.7% |
| Profit (loss) for the period | 9904 | €45,817 | €8,787 | -€37,031 | -80.8% |
| Profit (loss) for the period to be appropriated | 9905 | €45,817 | €8,787 | -€37,031 | -80.8% |
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.