Is zakat obligatory on the book profits of a tourism office if withdrawals exceed profits during the Hawl (one lunar year)?

If the profits are spent before a year has passed over them, then no zakat is due on them. If what remains of them reaches the nisab, then zakat is paid on it when a year has passed over it. The passing of a year means the completion of a Hijri year, and it is not necessary for it to be in Ramadan. If a year passes over the profits and they are less than the nisab, but their owner possesses money or trade goods over which a year has already passed, then all of that is combined and zakat is paid on it if it reaches the nisab.