BLUETOUCH: 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.
BLUETOUCH
Largest movements
- Receivables within one year +€10,836
up €10,836 (+876.3%), from €1,237 to €12,073
of which Trade receivables: +€10,818
- Cash +€10,344
up €10,344 (+118.3%), from €8,748 to €19,092
mainly Net result for the year (+€20,630) and Tax, wage and social debts (+€2,678)
- Deferred charges and accrued income +€3,060
up €3,060 (+120.1%), from €2,547 to €5,607
- Tangible fixed assets -€414
down €414 (-20.2%), from €2,049 to €1,635
- Profit (loss) carried forward +€20,630
up €20,630, from -€17,815 to €2,815
- Tax, wage and social debts +€2,678
up €2,678 (+68.9%), from €3,885 to €6,564
of which Taxes: +€2,678
- Trade debts +€942
up €942 (+54.1%), from €1,742 to €2,683
- Other debts -€423
down €423 (-8.8%), from €4,793 to €4,371
- Gross operating margin +€29,488
up €29,488, from -€5,158 to €24,330
- Depreciation -€933
down €933 (-38.4%), from €2,426 to €1,493
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 | €14,605 | €38,432 | +€23,827 | +163.1% |
| Fixed assets | 21/28 | €2,074 | €1,660 | -€414 | -20.0% |
| Tangible fixed assets | 22/27 | €2,049 | €1,635 | -€414 | -20.2% |
| Furniture and vehicles | 24 | €2,049 | €1,635 | -€414 | -20.2% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €12,531 | €36,772 | +€24,241 | +193.4% |
| Amounts receivable within one year | 40/41 | €1,237 | €12,073 | +€10,836 | +876.3% |
| Trade receivables | 40 | €1,234 | €12,052 | +€10,818 | +876.6% |
| Other amounts receivable | 41 | €3 | €21 | +€19 | +744.8% |
| Cash at bank and in hand | 54/58 | €8,748 | €19,092 | +€10,344 | +118.3% |
| Deferred charges and accrued income | 490/1 | €2,547 | €5,607 | +€3,060 | +120.1% |
| Total equity and liabilities | 10/49 | €14,605 | €38,432 | +€23,827 | +163.1% |
| Equity | 10/15 | €4,185 | €24,815 | +€20,630 | +493.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,815 | €2,815 | +€20,630 | |
| Amounts payable | 17/49 | €10,420 | €13,617 | +€3,197 | +30.7% |
| Amounts payable within one year | 42/48 | €10,420 | €13,617 | +€3,197 | +30.7% |
| Trade debts | 44 | €1,742 | €2,683 | +€942 | +54.1% |
| Suppliers | 440/4 | €1,742 | €2,683 | +€942 | +54.1% |
| Taxes, remuneration and social security | 45 | €3,885 | €6,564 | +€2,678 | +68.9% |
| Taxes | 450/3 | €3,085 | €5,764 | +€2,678 | +86.8% |
| Remuneration and social security | 454/9 | €800 | €800 | = | 0.0% |
| Other amounts payable | 47/48 | €4,793 | €4,371 | -€423 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,426 | €1,493 | -€933 | -38.4% |
| Other operating charges | 640/8 | €939 | €1,084 | +€145 | +15.5% |
| Gross operating margin | 9900 | -€5,158 | €24,330 | +€29,488 | |
| Operating profit (loss) | 9901 | -€8,523 | €21,753 | +€30,275 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,120 | €988 | -€132 | -11.8% |
| Recurring financial charges | 65 | €1,120 | €988 | -€132 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,643 | €20,764 | +€30,407 | |
| Income taxes | 67/77 | €140 | €135 | -€5 | -3.9% |
| Profit (loss) for the period | 9904 | -€9,783 | €20,630 | +€30,413 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,783 | €20,630 | +€30,413 |
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 10 October 2026 via checked.be.