LC TOUCH: 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.
LC TOUCH
Largest movements
- Receivables within one year -€46,464
down €46,464 (-61.2%), from €75,928 to €29,464
of which Trade receivables: -€42,598
- Current investments +€14,528
up €14,528 (+6.8%), from €212,471 to €226,999
- Tangible fixed assets -€12,997
down €12,997 (-5.6%), from €231,452 to €218,455
of which Land and buildings: -€11,387
- Stocks and contracts -€5,680
down €5,680 (-74.0%), from €7,680 to €2,000
- Trade debts -€37,588
down €37,588 (-44.5%), from €84,474 to €46,886
- Debts after one year -€26,774
down €26,774 (-36.6%), from €73,237 to €46,464
- Accrued charges and deferred income -€17,867
down €17,867 (-89.1%), from €20,060 to €2,193
- Tax, wage and social debts +€17,666
up €17,666 (+148.4%), from €11,901 to €29,567
of which Taxes: +€15,848
- Other debts +€9,397
up €9,397 (+336.2%), from €2,795 to €12,192
- Gross operating margin +€28,157
up €28,157 (+19.6%), from €143,958 to €172,115
- Staff costs +€14,380
up €14,380 (+13.2%), from €109,129 to €123,509
- Taxes +€3,750
up €3,750 (+240.6%), from €1,559 to €5,309
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 | €543,210 | €489,014 | -€54,196 | -10.0% |
| Fixed assets | 21/28 | €231,552 | €218,555 | -€12,997 | -5.6% |
| Tangible fixed assets | 22/27 | €231,452 | €218,455 | -€12,997 | -5.6% |
| Land and buildings | 22 | €191,264 | €179,877 | -€11,387 | -6.0% |
| Plant, machinery and equipment | 23 | €2,960 | €2,099 | -€861 | -29.1% |
| Furniture and vehicles | 24 | €13,244 | €20,607 | +€7,363 | +55.6% |
| Leasing and similar rights | 25 | €23,875 | €15,828 | -€8,046 | -33.7% |
| Other tangible fixed assets | 26 | €109 | €44 | -€66 | -60.1% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €311,658 | €270,459 | -€41,199 | -13.2% |
| Stocks and contracts in progress | 3 | €7,680 | €2,000 | -€5,680 | -74.0% |
| Stocks | 30/36 | €7,680 | €2,000 | -€5,680 | -74.0% |
| Amounts receivable within one year | 40/41 | €75,928 | €29,464 | -€46,464 | -61.2% |
| Trade receivables | 40 | €61,721 | €19,122 | -€42,598 | -69.0% |
| Other amounts receivable | 41 | €14,207 | €10,342 | -€3,865 | -27.2% |
| Current investments | 50/53 | €212,471 | €226,999 | +€14,528 | +6.8% |
| Cash at bank and in hand | 54/58 | €7,757 | €5,261 | -€2,496 | -32.2% |
| Deferred charges and accrued income | 490/1 | €7,822 | €6,734 | -€1,088 | -13.9% |
| Total equity and liabilities | 10/49 | €543,210 | €489,014 | -€54,196 | -10.0% |
| Equity | 10/15 | €305,047 | €304,691 | -€356 | -0.1% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €106,336 | €106,841 | +€505 | +0.5% |
| Tax-exempt reserves | 132 | €18,905 | €18,905 | = | 0.0% |
| Distributable reserves | 133 | €87,431 | €87,936 | +€505 | +0.6% |
| Profit (loss) carried forward | 14 | €164,447 | €164,447 | = | 0.0% |
| Investment grants | 15 | €12,264 | €11,403 | -€861 | -7.0% |
| Provisions and deferred taxes | 16 | €20,000 | €20,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €20,000 | €20,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable | 17/49 | €218,163 | €164,322 | -€53,841 | -24.7% |
| Amounts payable after more than one year | 17 | €73,237 | €46,464 | -€26,774 | -36.6% |
| Financial debts | 170/4 | €73,237 | €46,464 | -€26,774 | -36.6% |
| Amounts payable within one year | 42/48 | €124,866 | €115,666 | -€9,200 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | €24,595 | €26,774 | +€2,179 | +8.9% |
| Financial debts | 43 | €1,101 | €246 | -€855 | -77.6% |
| Credit institutions | 430/8 | €1,101 | €246 | -€855 | -77.6% |
| Trade debts | 44 | €84,474 | €46,886 | -€37,588 | -44.5% |
| Suppliers | 440/4 | €84,474 | €46,886 | -€37,588 | -44.5% |
| Taxes, remuneration and social security | 45 | €11,901 | €29,567 | +€17,666 | +148.4% |
| Taxes | 450/3 | €2,894 | €18,742 | +€15,848 | +547.6% |
| Remuneration and social security | 454/9 | €9,006 | €10,825 | +€1,819 | +20.2% |
| Other amounts payable | 47/48 | €2,795 | €12,192 | +€9,397 | +336.2% |
| Accrued charges and deferred income | 492/3 | €20,060 | €2,193 | -€17,867 | -89.1% |
| Remuneration, social security and pensions | 62 | €109,129 | €123,509 | +€14,380 | +13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,173 | €28,018 | -€1,155 | -4.0% |
| Other operating charges | 640/8 | €3,360 | €3,520 | +€160 | +4.8% |
| Gross operating margin | 9900 | €143,958 | €172,115 | +€28,157 | +19.6% |
| Operating profit (loss) | 9901 | €2,296 | €17,067 | +€14,771 | +643.5% |
| Financial income | 75/76B | €2,191 | €1,946 | -€245 | -11.2% |
| Recurring financial income | 75 | €2,191 | €1,946 | -€245 | -11.2% |
| Financial charges | 65/66B | €5,823 | €4,108 | -€1,715 | -29.5% |
| Recurring financial charges | 65 | €5,823 | €4,108 | -€1,715 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,336 | €14,905 | +€16,242 | |
| Income taxes | 67/77 | €1,559 | €5,309 | +€3,750 | +240.6% |
| Profit (loss) for the period | 9904 | -€2,895 | €9,596 | +€12,491 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,895 | €9,596 | +€12,491 |
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.