Tourné: 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.
Tourné
Largest movements
- Receivables within one year +€18,813
up €18,813 (+39.0%), from €48,282 to €67,095
of which Other amounts receivable: +€11,588
- Tangible fixed assets -€4,585
down €4,585 (-18.3%), from €25,037 to €20,452
of which Furniture and vehicles: -€5,001
- Cash -€4,036
down €4,036 (-29.3%), from €13,792 to €9,755
mainly Receivables within one year (-€18,813) and Debts after one year (-€5,069)
- Trade debts +€8,286
up €8,286 (+78.5%), from €10,560 to €18,846
- Debts after one year -€5,069
down €5,069 (-37.6%), from €13,480 to €8,411
- Reserves +€4,890
up €4,890 (+263%), from €1,860 to €6,750
- Tax, wage and social debts +€1,483
up €1,483 (+103%), from €1,440 to €2,923
of which Taxes: +€2,424
- Staff costs +€2,821
new in 2025: €2,821
- Gross operating margin -€818
down €818 (-4.7%), from €17,439 to €16,621
- Write-downs -€674
no longer reported in 2025 (was €674)
- Financial income +€663
up €663 (+156%), from €425 to €1,088
- Depreciation +€553
up €553 (+7.6%), from €7,241 to €7,793
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 | €87,260 | €97,791 | +€10,531 | +12.1% |
| Fixed assets | 21/28 | €25,187 | €20,814 | -€4,372 | -17.4% |
| Tangible fixed assets | 22/27 | €25,037 | €20,452 | -€4,585 | -18.3% |
| Plant, machinery and equipment | 23 | €126 | €542 | +€416 | +331% |
| Furniture and vehicles | 24 | €24,911 | €19,910 | -€5,001 | -20.1% |
| Financial fixed assets | 28 | €150 | €362 | +€213 | +142% |
| Current assets | 29/58 | €62,074 | €76,977 | +€14,903 | +24.0% |
| Amounts receivable within one year | 40/41 | €48,282 | €67,095 | +€18,813 | +39.0% |
| Trade receivables | 40 | €36,308 | €43,533 | +€7,225 | +19.9% |
| Other amounts receivable | 41 | €11,974 | €23,562 | +€11,588 | +96.8% |
| Cash at bank and in hand | 54/58 | €13,792 | €9,755 | -€4,036 | -29.3% |
| Deferred charges and accrued income | 490/1 | - | €126 | +€126 | |
| Total equity and liabilities | 10/49 | €87,260 | €97,791 | +€10,531 | +12.1% |
| Equity | 10/15 | €31,487 | €36,381 | +€4,893 | +15.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €6,750 | +€4,890 | +263% |
| Distributable reserves | 133 | €1,860 | €6,750 | +€4,890 | +263% |
| Profit (loss) carried forward | 14 | €23,427 | €23,431 | +€3 | 0.0% |
| Amounts payable | 17/49 | €55,773 | €61,411 | +€5,638 | +10.1% |
| Amounts payable after more than one year | 17 | €13,480 | €8,411 | -€5,069 | -37.6% |
| Financial debts | 170/4 | €13,480 | €8,411 | -€5,069 | -37.6% |
| Amounts payable within one year | 42/48 | €42,293 | €53,000 | +€10,707 | +25.3% |
| Current portion of amounts payable after more than one year | 42 | €4,889 | €5,069 | +€180 | +3.7% |
| Trade debts | 44 | €10,560 | €18,846 | +€8,286 | +78.5% |
| Suppliers | 440/4 | €10,560 | €18,846 | +€8,286 | +78.5% |
| Taxes, remuneration and social security | 45 | €1,440 | €2,923 | +€1,483 | +103% |
| Taxes | 450/3 | - | €2,424 | +€2,424 | |
| Remuneration and social security | 454/9 | €1,440 | €499 | -€941 | -65.4% |
| Other amounts payable | 47/48 | €25,404 | €26,162 | +€758 | +3.0% |
| Remuneration, social security and pensions | 62 | - | €2,821 | +€2,821 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,241 | €7,793 | +€553 | +7.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €674 | - | -€674 | |
| Other operating charges | 640/8 | €757 | €906 | +€149 | +19.7% |
| Gross operating margin | 9900 | €17,439 | €16,621 | -€818 | -4.7% |
| Operating profit (loss) | 9901 | €8,767 | €5,102 | -€3,666 | -41.8% |
| Financial income | 75/76B | €425 | €1,088 | +€663 | +156% |
| Recurring financial income | 75 | €425 | €1,088 | +€663 | +156% |
| Financial charges | 65/66B | €1,316 | €807 | -€508 | -38.6% |
| Recurring financial charges | 65 | €1,316 | €807 | -€508 | -38.6% |
| Profit (loss) for the period before taxes | 9903 | €7,877 | €5,382 | -€2,494 | -31.7% |
| Income taxes | 67/77 | - | €489 | +€489 | |
| Profit (loss) for the period | 9904 | €7,877 | €4,893 | -€2,983 | -37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,877 | €4,893 | -€2,983 | -37.9% |
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 29 October 2026 via checked.be.