TOURNIMO: what changed
Two fiscal 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.
TOURNIMO
Largest movements
- Receivables within one year +€260,830
up €260,830 (+34.3%), from €759,462 to €1.0m
of which Other amounts receivable: +€255,291
- Tangible fixed assets -€176,895
down €176,895 (-9.1%), from €2.0m to €1.8m
- Cash +€54,980
up €54,980 (+98.6%), from €55,778 to €110,758
mainly Depreciation (+€176,895) and Net result for the year (+€112,379)
- Profit (loss) carried forward +€112,379
up €112,379 (+38.7%), from -€290,016 to -€177,637
- Trade debts +€41,607
up €41,607 (+367.0%), from €11,338 to €52,945
- Financial income +€27,537
up €27,537 (+389.5%), from €7,070 to €34,607
- Other operating charges +€25,033
up €25,033 (+63.4%), from €39,496 to €64,529
- Gross operating margin -€22,917
down €22,917 (-5.3%), from €428,739 to €405,821
- Financial charges +€4,789
up €4,789 (+5.9%), from €81,837 to €86,626
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.
Cash bridge derived
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 | €2,776,167 | €2,934,825 | +€158,657 | +5.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,953,857 | €1,776,962 | -€176,895 | -9.1% |
| Tangible fixed assets | 22/27 | €1,953,857 | €1,776,962 | -€176,895 | -9.1% |
| Land and buildings | 22 | €1,953,857 | €1,776,962 | -€176,895 | -9.1% |
| Current assets | 29/58 | €822,310 | €1,157,863 | +€335,552 | +40.8% |
| Amounts receivable within one year | 40/41 | €759,462 | €1,020,292 | +€260,830 | +34.3% |
| Trade receivables | 40 | €34,462 | €40,001 | +€5,539 | +16.1% |
| Other amounts receivable | 41 | €725,000 | €980,291 | +€255,291 | +35.2% |
| Cash at bank and in hand | 54/58 | €55,778 | €110,758 | +€54,980 | +98.6% |
| Deferred charges and accrued income | 490/1 | €7,070 | €26,812 | +€19,742 | +279.2% |
| Total equity and liabilities | 10/49 | €2,776,167 | €2,934,825 | +€158,657 | +5.7% |
| Equity | 10/15 | -€15,016 | €97,363 | +€112,379 | |
| Contributions | 10/11 | €275,000 | €275,000 | = | 0.0% |
| Capital | 10 | €275,000 | €275,000 | = | 0.0% |
| Issued capital | 100 | €275,000 | €275,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€290,016 | -€177,637 | +€112,379 | +38.7% |
| Amounts payable | 17/49 | €2,791,183 | €2,837,462 | +€46,279 | +1.7% |
| Amounts payable within one year | 42/48 | €2,709,529 | €2,751,137 | +€41,607 | +1.5% |
| Trade debts | 44 | €11,338 | €52,945 | +€41,607 | +367.0% |
| Suppliers | 440/4 | €11,338 | €52,945 | +€41,607 | +367.0% |
| Taxes, remuneration and social security | 45 | €385 | €385 | = | 0.0% |
| Taxes | 450/3 | €385 | €385 | = | 0.0% |
| Other amounts payable | 47/48 | €2,697,806 | €2,697,806 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €81,654 | €86,325 | +€4,671 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €176,895 | €176,895 | = | 0.0% |
| Other operating charges | 640/8 | €39,496 | €64,529 | +€25,033 | +63.4% |
| Gross operating margin | 9900 | €428,739 | €405,821 | -€22,917 | -5.3% |
| Operating profit (loss) | 9901 | €212,348 | €164,397 | -€47,951 | -22.6% |
| Financial income | 75/76B | €7,070 | €34,607 | +€27,537 | +389.5% |
| Recurring financial income | 75 | €7,070 | €34,607 | +€27,537 | +389.5% |
| Financial charges | 65/66B | €81,837 | €86,626 | +€4,789 | +5.9% |
| Recurring financial charges | 65 | €81,837 | €86,626 | +€4,789 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | €137,581 | €112,379 | -€25,202 | -18.3% |
| Profit (loss) for the period | 9904 | €137,581 | €112,379 | -€25,202 | -18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €137,581 | €112,379 | -€25,202 | -18.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.