TOURNOI: 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.
TOURNOI
Largest movements
- Cash -€106,082
down €106,082 (-99.9%), from €106,229 to €147
mainly Receivables within one year (-€57,663) and Tax, wage and social debts (-€33,845)
- Receivables within one year +€57,663
up €57,663 (+62.0%), from €92,970 to €150,633
of which Trade receivables: +€50,949
- Tax, wage and social debts -€33,845
down €33,845 (-96.1%), from €35,228 to €1,383
- Profit (loss) carried forward -€28,773
down €28,773 (-33.6%), from -€85,608 to -€114,382
- Other debts +€8,691
up €8,691 (+5.7%), from €153,106 to €161,797
- Trade debts +€6,107
up €6,107 (+87.5%), from €6,983 to €13,090
- Gross operating margin -€35,437
down €35,437, from €10,775 to -€24,663
- Other operating charges -€19,544
down €19,544 (-97.8%), from €19,989 to €445
- Taxes -€12,883
down €12,883 (-98.8%), from €13,043 to €161
- Depreciation -€1,155
down €1,155 (-25.0%), from €4,618 to €3,463
- Financial income -€816
down €816 (-92.9%), from €878 to €62
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 | €207,304 | €157,888 | -€49,416 | -23.8% |
| Fixed assets | 21/28 | €5,306 | €4,444 | -€862 | -16.2% |
| Tangible fixed assets | 22/27 | €5,306 | €4,444 | -€862 | -16.2% |
| Plant, machinery and equipment | 23 | €71 | - | -€71 | |
| Furniture and vehicles | 24 | €5,236 | €4,444 | -€791 | -15.1% |
| Current assets | 29/58 | €201,998 | €153,443 | -€48,555 | -24.0% |
| Amounts receivable within one year | 40/41 | €92,970 | €150,633 | +€57,663 | +62.0% |
| Trade receivables | 40 | €80,181 | €131,130 | +€50,949 | +63.5% |
| Other amounts receivable | 41 | €12,789 | €19,503 | +€6,714 | +52.5% |
| Cash at bank and in hand | 54/58 | €106,229 | €147 | -€106,082 | -99.9% |
| Deferred charges and accrued income | 490/1 | €2,799 | €2,664 | -€135 | -4.8% |
| Total equity and liabilities | 10/49 | €207,304 | €157,888 | -€49,416 | -23.8% |
| Equity | 10/15 | €7,392 | -€21,382 | -€28,773 | |
| Contributions | 10/11 | €93,000 | €93,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €93,000 | +€93,000 | |
| Other | 1109/19 | - | €93,000 | +€93,000 | |
| Profit (loss) carried forward | 14 | -€85,608 | -€114,382 | -€28,773 | -33.6% |
| Amounts payable | 17/49 | €199,912 | €179,269 | -€20,643 | -10.3% |
| Amounts payable within one year | 42/48 | €195,316 | €176,269 | -€19,047 | -9.8% |
| Trade debts | 44 | €6,983 | €13,090 | +€6,107 | +87.5% |
| Suppliers | 440/4 | €6,983 | €13,090 | +€6,107 | +87.5% |
| Taxes, remuneration and social security | 45 | €35,228 | €1,383 | -€33,845 | -96.1% |
| Taxes | 450/3 | €35,228 | €1,383 | -€33,845 | -96.1% |
| Other amounts payable | 47/48 | €153,106 | €161,797 | +€8,691 | +5.7% |
| Accrued charges and deferred income | 492/3 | €4,596 | €3,000 | -€1,596 | -34.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,618 | €3,463 | -€1,155 | -25.0% |
| Other operating charges | 640/8 | €19,989 | €445 | -€19,544 | -97.8% |
| Gross operating margin | 9900 | €10,775 | -€24,663 | -€35,437 | |
| Operating profit (loss) | 9901 | -€13,832 | -€28,570 | -€14,738 | -107% |
| Financial income | 75/76B | €878 | €62 | -€816 | -92.9% |
| Recurring financial income | 75 | €878 | €62 | -€816 | -92.9% |
| Financial charges | 65/66B | €280 | €105 | -€174 | -62.4% |
| Recurring financial charges | 65 | €280 | €105 | -€174 | -62.4% |
| Profit (loss) for the period before taxes | 9903 | -€13,233 | -€28,613 | -€15,379 | -116% |
| Income taxes | 67/77 | €13,043 | €161 | -€12,883 | -98.8% |
| Profit (loss) for the period | 9904 | -€26,277 | -€28,773 | -€2,497 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,277 | -€28,773 | -€2,497 | -9.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.