Tournaisis Services: 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.
Tournaisis Services
Largest movements
- Cash -€110,260
down €110,260 (-20.6%), from €534,384 to €424,124
mainly Receivables within one year (-€97,170) and Accrued charges and deferred income (-€46,000)
- Receivables within one year +€97,170
up €97,170 (+486%), from €20,000 to €117,170
of which Other amounts receivable: +€96,525
- Accrued charges and deferred income -€46,000
down €46,000 (-14.4%), from €319,000 to €273,000
- Profit (loss) carried forward +€23,213
up €23,213 (+17.1%), from €135,709 to €158,921
- Trade debts +€8,251
up €8,251 (+142%), from €5,828 to €14,079
- Debts after one year -€8,246
down €8,246 (-30.3%), from €27,220 to €18,974
- Gross operating margin +€121,057
up €121,057 (+49.7%), from €243,346 to €364,402
- Staff costs +€109,755
up €109,755 (+52.9%), from €207,592 to €317,347
- Financial income +€3,663
up €3,663 (+1,538%), from €238 to €3,901
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 | €638,176 | €619,909 | -€18,267 | -2.9% |
| Fixed assets | 21/28 | €54,568 | €45,765 | -€8,804 | -16.1% |
| Intangible fixed assets | 21 | €1,499 | €1,191 | -€308 | -20.6% |
| Tangible fixed assets | 22/27 | €46,895 | €44,436 | -€2,459 | -5.2% |
| Plant, machinery and equipment | 23 | €44,110 | €40,094 | -€4,016 | -9.1% |
| Furniture and vehicles | 24 | €2,785 | €4,342 | +€1,557 | +55.9% |
| Financial fixed assets | 28 | €6,174 | €137 | -€6,036 | -97.8% |
| Current assets | 29/58 | €583,608 | €574,144 | -€9,464 | -1.6% |
| Amounts receivable within one year | 40/41 | €20,000 | €117,170 | +€97,170 | +486% |
| Trade receivables | 40 | - | €646 | +€646 | |
| Other amounts receivable | 41 | €20,000 | €116,525 | +€96,525 | +483% |
| Cash at bank and in hand | 54/58 | €534,384 | €424,124 | -€110,260 | -20.6% |
| Deferred charges and accrued income | 490/1 | €29,224 | €32,850 | +€3,626 | +12.4% |
| Total equity and liabilities | 10/49 | €638,176 | €619,909 | -€18,267 | -2.9% |
| Equity | 10/15 | €243,832 | €267,045 | +€23,213 | +9.5% |
| Contributions | 10/11 | €84,433 | €84,433 | = | 0.0% |
| Reserves | 13 | €23,691 | €23,691 | = | 0.0% |
| Non-distributable reserves | 130/1 | €23,691 | €23,691 | = | 0.0% |
| Reserves not available under the articles | 1311 | €23,691 | €23,691 | = | 0.0% |
| Profit (loss) carried forward | 14 | €135,709 | €158,921 | +€23,213 | +17.1% |
| Amounts payable | 17/49 | €394,344 | €352,864 | -€41,480 | -10.5% |
| Amounts payable after more than one year | 17 | €27,220 | €18,974 | -€8,246 | -30.3% |
| Financial debts | 170/4 | €27,220 | €18,974 | -€8,246 | -30.3% |
| Amounts payable within one year | 42/48 | €48,125 | €60,890 | +€12,766 | +26.5% |
| Current portion of amounts payable after more than one year | 42 | €8,133 | €8,246 | +€113 | +1.4% |
| Trade debts | 44 | €5,828 | €14,079 | +€8,251 | +142% |
| Suppliers | 440/4 | €5,828 | €14,079 | +€8,251 | +142% |
| Taxes, remuneration and social security | 45 | €32,990 | €38,424 | +€5,435 | +16.5% |
| Taxes | 450/3 | €7,218 | €1,428 | -€5,790 | -80.2% |
| Remuneration and social security | 454/9 | €25,772 | €36,997 | +€11,225 | +43.6% |
| Other amounts payable | 47/48 | €1,174 | €141 | -€1,033 | -88.0% |
| Accrued charges and deferred income | 492/3 | €319,000 | €273,000 | -€46,000 | -14.4% |
| Non-recurring operating income | 76A | - | €9,828 | +€9,828 | |
| Remuneration, social security and pensions | 62 | €207,592 | €317,347 | +€109,755 | +52.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,498 | €13,094 | +€1,596 | +13.9% |
| Other operating charges | 640/8 | €3,738 | €3,937 | +€199 | +5.3% |
| Gross operating margin | 9900 | €243,346 | €364,402 | +€121,057 | +49.7% |
| Operating profit (loss) | 9901 | €20,518 | €30,024 | +€9,506 | +46.3% |
| Financial income | 75/76B | €238 | €3,901 | +€3,663 | +1,538% |
| Recurring financial income | 75 | €238 | €3,901 | +€3,663 | +1,538% |
| Financial charges | 65/66B | €739 | €638 | -€101 | -13.7% |
| Recurring financial charges | 65 | €739 | €638 | -€101 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €20,017 | €33,287 | +€13,271 | +66.3% |
| Income taxes | 67/77 | €7,289 | €10,075 | +€2,786 | +38.2% |
| Profit (loss) for the period | 9904 | €12,728 | €23,213 | +€10,485 | +82.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,728 | €23,213 | +€10,485 | +82.4% |
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 27 October 2026 via checked.be.