Itouchcode: 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.
Itouchcode
Largest movements
- Cash +€9,940
up €9,940 (+49.9%), from €19,924 to €29,865
mainly Net result for the year (+€13,705) and Deferred charges and accrued income (+€1,923)
- Deferred charges and accrued income -€1,923
down €1,923 (-19.2%), from €9,999 to €8,076
- Reserves +€13,705
up €13,705 (+52.7%), from €26,026 to €39,731
- Tax, wage and social debts -€6,365
down €6,365 (-86.1%), from €7,395 to €1,030
- Trade debts +€1,054
up €1,054 (+886.7%), from €119 to €1,173
- Current portion of long-term debt -€658
down €658 (-100.0%), from €658 to €0
- Gross operating margin +€8,916
up €8,916 (+53.8%), from €16,579 to €25,496
- Taxes +€2,949
up €2,949 (+95.9%), from €3,076 to €6,026
- Financial charges +€824
up €824 (+26.3%), from €3,129 to €3,953
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 | €37,701 | €45,555 | +€7,854 | +20.8% |
| Fixed assets | 21/28 | €1,912 | €1,608 | -€304 | -15.9% |
| Tangible fixed assets | 22/27 | €1,912 | €1,608 | -€304 | -15.9% |
| Plant, machinery and equipment | 23 | €1,912 | €725 | -€1,187 | -62.1% |
| Furniture and vehicles | 24 | - | €883 | +€883 | |
| Current assets | 29/58 | €35,789 | €43,947 | +€8,158 | +22.8% |
| Amounts receivable within one year | 40/41 | €5,866 | €6,007 | +€141 | +2.4% |
| Trade receivables | 40 | €2,942 | €3,083 | +€141 | +4.8% |
| Other amounts receivable | 41 | €2,924 | €2,924 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €19,924 | €29,865 | +€9,940 | +49.9% |
| Deferred charges and accrued income | 490/1 | €9,999 | €8,076 | -€1,923 | -19.2% |
| Total equity and liabilities | 10/49 | €37,701 | €45,555 | +€7,854 | +20.8% |
| Equity | 10/15 | €27,026 | €40,731 | +€13,705 | +50.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €26,026 | €39,731 | +€13,705 | +52.7% |
| Distributable reserves | 133 | €26,026 | €39,731 | +€13,705 | +52.7% |
| Amounts payable | 17/49 | €10,675 | €4,824 | -€5,851 | -54.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €10,675 | €4,824 | -€5,851 | -54.8% |
| Current portion of amounts payable after more than one year | 42 | €658 | €0 | -€658 | -100.0% |
| Trade debts | 44 | €119 | €1,173 | +€1,054 | +886.7% |
| Suppliers | 440/4 | €119 | €1,173 | +€1,054 | +886.7% |
| Taxes, remuneration and social security | 45 | €7,395 | €1,030 | -€6,365 | -86.1% |
| Taxes | 450/3 | €7,395 | €1,030 | -€6,365 | -86.1% |
| Other amounts payable | 47/48 | €2,503 | €2,622 | +€119 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,319 | €1,209 | -€111 | -8.4% |
| Other operating charges | 640/8 | €505 | €603 | +€98 | +19.4% |
| Gross operating margin | 9900 | €16,579 | €25,496 | +€8,916 | +53.8% |
| Operating profit (loss) | 9901 | €14,754 | €23,683 | +€8,929 | +60.5% |
| Financial income | 75/76B | €17 | €0 | -€17 | -99.9% |
| Recurring financial income | 75 | €17 | €0 | -€17 | -99.9% |
| Financial charges | 65/66B | €3,129 | €3,953 | +€824 | +26.3% |
| Recurring financial charges | 65 | €3,129 | €3,953 | +€824 | +26.3% |
| Profit (loss) for the period before taxes | 9903 | €11,643 | €19,731 | +€8,088 | +69.5% |
| Income taxes | 67/77 | €3,076 | €6,026 | +€2,949 | +95.9% |
| Profit (loss) for the period | 9904 | €8,566 | €13,705 | +€5,138 | +60.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,566 | €13,705 | +€5,138 | +60.0% |
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 7 October 2026 via checked.be.