TOURNAI WOK: what changed
TOURNAI WOK
Largest movements
- Receivables within one year +€88,004
up €88,004 (+1,751%), from €5,025 to €93,029
of which Other amounts receivable: +€88,436
- Tangible fixed assets +€44,797
up €44,797 (+1,546%), from €2,898 to €47,696
of which Furniture and vehicles: +€42,473
- Cash +€25,601
up €25,601 (+50.6%), from €50,643 to €76,243
mainly Debts after one year (+€99,659) and Net result for the year (+€72,586)
- Intangible fixed assets -€25,000
down €25,000 (-23.3%), from €107,240 to €82,240
- Debts after one year +€99,659
new in 2025: €99,659
- Reserves +€72,586
up €72,586 (+149%), from €48,724 to €121,310
- Other debts -€41,305
no longer reported in 2025 (was €41,305)
- Trade debts -€35,430
down €35,430 (-49.0%), from €72,364 to €36,933
- Tax, wage and social debts +€25,674
up €25,674 (+57.0%), from €45,021 to €70,695
of which Taxes: +€27,756
- Gross operating margin +€55,764
up €55,764 (+35.2%), from €158,302 to €214,066
- Taxes +€10,612
up €10,612 (+45.2%), from €23,472 to €34,084
- Depreciation +€8,982
up €8,982 (+50.1%), from €17,913 to €26,895
- Financial charges +€8,652
up €8,652 (+287%), from €3,010 to €11,662
- Other operating charges +€3,146
up €3,146 (+45.8%), from €6,875 to €10,021
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 | €219,914 | €355,865 | +€135,951 | +61.8% |
| Fixed assets | 21/28 | €139,270 | €159,068 | +€19,797 | +14.2% |
| Intangible fixed assets | 21 | €107,240 | €82,240 | -€25,000 | -23.3% |
| Tangible fixed assets | 22/27 | €2,898 | €47,696 | +€44,797 | +1,546% |
| Plant, machinery and equipment | 23 | €2,898 | €3,365 | +€466 | +16.1% |
| Furniture and vehicles | 24 | - | €42,473 | +€42,473 | |
| Other tangible fixed assets | 26 | - | €1,858 | +€1,858 | |
| Financial fixed assets | 28 | €29,132 | €29,132 | = | 0.0% |
| Current assets | 29/58 | €80,644 | €196,798 | +€116,154 | +144% |
| Stocks and contracts in progress | 3 | €24,976 | €25,247 | +€271 | +1.1% |
| Stocks | 30/36 | €24,976 | €25,247 | +€271 | +1.1% |
| Amounts receivable within one year | 40/41 | €5,025 | €93,029 | +€88,004 | +1,751% |
| Trade receivables | 40 | €432 | - | -€432 | |
| Other amounts receivable | 41 | €4,593 | €93,029 | +€88,436 | +1,925% |
| Cash at bank and in hand | 54/58 | €50,643 | €76,243 | +€25,601 | +50.6% |
| Deferred charges and accrued income | 490/1 | - | €2,278 | +€2,278 | |
| Total equity and liabilities | 10/49 | €219,914 | €355,865 | +€135,951 | +61.8% |
| Equity | 10/15 | €61,224 | €133,810 | +€72,586 | +119% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €48,724 | €121,310 | +€72,586 | +149% |
| Distributable reserves | 133 | €48,724 | €121,310 | +€72,586 | +149% |
| Amounts payable | 17/49 | €158,691 | €222,055 | +€63,365 | +39.9% |
| Amounts payable after more than one year | 17 | - | €99,659 | +€99,659 | |
| Financial debts | 170/4 | - | €99,659 | +€99,659 | |
| Amounts payable within one year | 42/48 | €158,691 | €122,396 | -€36,294 | -22.9% |
| Current portion of amounts payable after more than one year | 42 | - | €14,768 | +€14,768 | |
| Trade debts | 44 | €72,364 | €36,933 | -€35,430 | -49.0% |
| Suppliers | 440/4 | €72,364 | €36,933 | -€35,430 | -49.0% |
| Taxes, remuneration and social security | 45 | €45,021 | €70,695 | +€25,674 | +57.0% |
| Taxes | 450/3 | €41,251 | €69,007 | +€27,756 | +67.3% |
| Remuneration and social security | 454/9 | €3,770 | €1,689 | -€2,082 | -55.2% |
| Other amounts payable | 47/48 | €41,305 | - | -€41,305 | |
| Remuneration, social security and pensions | 62 | €58,308 | €59,730 | +€1,422 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,913 | €26,895 | +€8,982 | +50.1% |
| Other operating charges | 640/8 | €6,875 | €10,021 | +€3,146 | +45.8% |
| Gross operating margin | 9900 | €158,302 | €214,066 | +€55,764 | +35.2% |
| Operating profit (loss) | 9901 | €75,206 | €117,420 | +€42,214 | +56.1% |
| Financial income | 75/76B | €0 | €912 | +€912 | +2,281,075% |
| Recurring financial income | 75 | €0 | €912 | +€912 | +2,281,075% |
| Financial charges | 65/66B | €3,010 | €11,662 | +€8,652 | +287% |
| Recurring financial charges | 65 | €3,010 | €11,662 | +€8,652 | +287% |
| Profit (loss) for the period before taxes | 9903 | €72,196 | €106,670 | +€34,475 | +47.8% |
| Income taxes | 67/77 | €23,472 | €34,084 | +€10,612 | +45.2% |
| Profit (loss) for the period | 9904 | €48,724 | €72,586 | +€23,863 | +49.0% |
| Profit (loss) for the period to be appropriated | 9905 | €48,724 | €72,586 | +€23,863 | +49.0% |
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 4 November 2026 via checked.be.