CLICKTOUCH: 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.
What changed
CLICKTOUCH
NACE 25.999, Manufacture of fabricated metal products, except machinery and equipment
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€633,908
2024 · €486,823+€147,085
Equity
€5.1m
2024 · €4.9m+€233,908
Cash
€359,171
2024 · €490,542-€131,370
Balance sheet total
€7.1m
2024 · €6.7m+€420,658
Largest movements
Assets
- Stocks and contracts +€528,738
up €528,738 (+31.3%), from €1.7m to €2.2m
- Receivables within one year -€230,241
down €230,241 (-21.6%), from €1.1m to €836,109
of which Trade receivables: -€195,722
- Current investments +€172,741
up €172,741 (+34.8%), from €496,256 to €668,996
- Cash -€131,370
down €131,370 (-26.8%), from €490,542 to €359,171
mainly Stocks and contracts (-€528,738) and Contributions, distributions and other (-€400,000)
Equity and liabilities
- Profit (loss) carried forward +€128,658
up €128,658 (+3.7%), from €3.4m to €3.6m
- Reserves +€105,250
up €105,250 (+78.9%), from €133,362 to €238,612
of which Tax-exempt reserves: +€105,250
- Other debts +€100,000
up €100,000 (+33.3%), from €300,000 to €400,000
Income statement
- Gross operating margin +€333,152
up €333,152 (+11.3%), from €2.9m to €3.3m
- Staff costs +€114,815
up €114,815 (+6.0%), from €1.9m to €2.0m
- Provisions +€70,851
up €70,851, from -€28,086 to €42,765
- Depreciation +€54,025
up €54,025 (+20.9%), from €258,777 to €312,802
- Write-downs -€36,088
down €36,088, from €8,332 to -€27,756
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.
Result 2024
€486,823
Gross operating margin
+€333,152
Staff costs
-€114,815
Depreciation
-€54,025
Write-downs
+€36,088
Provisions
-€70,851
Other operating charges
-€2,763
Financial income
+€2,262
Financial charges
-€2,112
Taxes
+€20,149
Result 2025
€633,908
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.
From operations
+€733,927
Investment
-€536,165
Financing
-€329,132
Cash 2024
€490,542
From operations (derived)
+€733,927
Net result for the year
+€633,908
Depreciation
+€312,802
Stocks and contracts
-€528,738
Receivables within one year
+€230,241
Deferred charges and accrued income
-€30,168
Provisions
+€42,765
Trade debts
+€13,249
Tax, wage and social debts
-€50,337
Advances received
+€669
Other debts
+€100,000
Accrued charges and deferred income
+€9,536
Investment (derived)
-€536,165
Investment in fixed assets (net)
-€363,424
Current investments
-€172,741
Financing
-€329,132
Debts after one year
+€22,691
Current portion of long-term debt
+€48,177
Contributions, distributions and other
-€400,000
Cash 2025
€359,171
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,693,606 | €7,114,264 | +€420,658 | +6.3% |
| Fixed assets | 21/28 | €2,880,713 | €2,931,335 | +€50,622 | +1.8% |
| Tangible fixed assets | 22/27 | €2,782,934 | €2,833,557 | +€50,622 | +1.8% |
| Land and buildings | 22 | €2,455,793 | €2,393,469 | -€62,324 | -2.5% |
| Plant, machinery and equipment | 23 | €168,134 | €292,096 | +€123,962 | +73.7% |
| Furniture and vehicles | 24 | €111,624 | €141,573 | +€29,949 | +26.8% |
| Assets under construction and advance payments | 27 | €47,384 | €6,419 | -€40,965 | -86.5% |
| Financial fixed assets | 28 | €97,778 | €97,778 | = | 0.0% |
| Current assets | 29/58 | €3,812,894 | €4,182,929 | +€370,035 | +9.7% |
| Stocks and contracts in progress | 3 | €1,690,793 | €2,219,531 | +€528,738 | +31.3% |
| Stocks | 30/36 | €1,690,793 | €2,219,531 | +€528,738 | +31.3% |
| Amounts receivable within one year | 40/41 | €1,066,350 | €836,109 | -€230,241 | -21.6% |
| Trade receivables | 40 | €981,169 | €785,448 | -€195,722 | -19.9% |
| Other amounts receivable | 41 | €85,181 | €50,661 | -€34,520 | -40.5% |
| Current investments | 50/53 | €496,256 | €668,996 | +€172,741 | +34.8% |
| Cash at bank and in hand | 54/58 | €490,542 | €359,171 | -€131,370 | -26.8% |
| Deferred charges and accrued income | 490/1 | €68,954 | €99,122 | +€30,168 | +43.8% |
| Total equity and liabilities | 10/49 | €6,693,606 | €7,114,264 | +€420,658 | +6.3% |
| Equity | 10/15 | €4,909,326 | €5,143,234 | +€233,908 | +4.8% |
| Contributions | 10/11 | €1,333,615 | €1,333,615 | = | 0.0% |
| Capital | 10 | €1,333,615 | €1,333,615 | = | 0.0% |
| Issued capital | 100 | €1,333,615 | €1,333,615 | = | 0.0% |
| Reserves | 13 | €133,362 | €238,612 | +€105,250 | +78.9% |
| Non-distributable reserves | 130/1 | €133,362 | €133,362 | = | 0.0% |
| Legal reserve | 130 | €133,362 | €133,362 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €105,250 | +€105,250 | |
| Profit (loss) carried forward | 14 | €3,442,349 | €3,571,007 | +€128,658 | +3.7% |
| Provisions and deferred taxes | 16 | €137,196 | €179,960 | +€42,765 | +31.2% |
| Provisions for liabilities and charges | 160/5 | €137,196 | €179,960 | +€42,765 | +31.2% |
| Pensions and similar obligations | 160 | €6,905 | €8,128 | +€1,223 | +17.7% |
| Other liabilities and charges | 164/5 | €130,290 | €171,832 | +€41,542 | +31.9% |
| Amounts payable | 17/49 | €1,647,085 | €1,791,070 | +€143,985 | +8.7% |
| Amounts payable after more than one year | 17 | €514,634 | €537,324 | +€22,691 | +4.4% |
| Financial debts | 170/4 | €514,634 | €537,324 | +€22,691 | +4.4% |
| Amounts payable within one year | 42/48 | €1,083,131 | €1,194,889 | +€111,758 | +10.3% |
| Current portion of amounts payable after more than one year | 42 | €113,095 | €161,272 | +€48,177 | +42.6% |
| Trade debts | 44 | €302,430 | €315,679 | +€13,249 | +4.4% |
| Suppliers | 440/4 | €302,430 | €315,679 | +€13,249 | +4.4% |
| Advances received on contracts in progress | 46 | €17,804 | €18,473 | +€669 | +3.8% |
| Taxes, remuneration and social security | 45 | €349,802 | €299,465 | -€50,337 | -14.4% |
| Taxes | 450/3 | €74,458 | €75,487 | +€1,029 | +1.4% |
| Remuneration and social security | 454/9 | €275,344 | €223,978 | -€51,366 | -18.7% |
| Other amounts payable | 47/48 | €300,000 | €400,000 | +€100,000 | +33.3% |
| Accrued charges and deferred income | 492/3 | €49,321 | €58,857 | +€9,536 | +19.3% |
| Remuneration, social security and pensions | 62 | €1,898,410 | €2,013,225 | +€114,815 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €258,777 | €312,802 | +€54,025 | +20.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,332 | -€27,756 | -€36,088 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€28,086 | €42,765 | +€70,851 | |
| Other operating charges | 640/8 | €36,731 | €39,494 | +€2,763 | +7.5% |
| Gross operating margin | 9900 | €2,942,096 | €3,275,247 | +€333,152 | +11.3% |
| Operating profit (loss) | 9901 | €767,933 | €894,718 | +€126,786 | +16.5% |
| Financial income | 75/76B | €95,630 | €97,892 | +€2,262 | +2.4% |
| Recurring financial income | 75 | €95,630 | €97,892 | +€2,262 | +2.4% |
| Financial charges | 65/66B | €158,936 | €161,048 | +€2,112 | +1.3% |
| Recurring financial charges | 65 | €58,936 | €161,048 | +€102,112 | +173.3% |
| Non-recurring financial charges | 66B | €100,000 | - | -€100,000 | |
| Profit (loss) for the period before taxes | 9903 | €704,627 | €831,563 | +€126,936 | +18.0% |
| Income taxes | 67/77 | €217,804 | €197,654 | -€20,149 | -9.3% |
| Profit (loss) for the period | 9904 | €486,823 | €633,908 | +€147,085 | +30.2% |
| Transfer to tax-exempt reserves | 689 | - | €105,250 | +€105,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €486,823 | €528,658 | +€41,835 | +8.6% |
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 30 September 2026 via checked.be.