ONE TOUCH B&B: 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.
ONE TOUCH B&B
Largest movements
- Tangible fixed assets -€88,250
down €88,250 (-42.3%), from €208,823 to €120,573
of which Land and buildings: -€72,284
- Stocks and contracts -€65,281
no longer reported in 2025 (was €65,281)
- Receivables within one year -€5,822
down €5,822 (-5.4%), from €108,472 to €102,650
of which Trade receivables: -€31,850
- Debts after one year -€139,497
no longer reported in 2025 (was €139,497)
- Profit (loss) carried forward +€38,089
up €38,089 (+2138.6%), from €1,781 to €39,871
- Current portion of long-term debt -€33,711
no longer reported in 2025 (was €33,711)
- Trade debts -€26,759
down €26,759 (-43.1%), from €62,133 to €35,374
- Other debts -€13,016
no longer reported in 2025 (was €13,016)
- Gross operating margin +€66,090
up €66,090 (+64.1%), from €103,092 to €169,183
- Staff costs +€29,590
up €29,590 (+43.5%), from €68,026 to €97,616
- Taxes +€15,545
up €15,545 (+395.3%), from €3,933 to €19,478
- Depreciation -€11,001
down €11,001 (-58.6%), from €18,785 to €7,784
- Financial charges -€4,638
down €4,638 (-60.9%), from €7,619 to €2,981
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €382,576 | €223,598 | -€158,978 | -41.6% |
| Fixed assets | 21/28 | €208,823 | €120,573 | -€88,250 | -42.3% |
| Tangible fixed assets | 22/27 | €208,823 | €120,573 | -€88,250 | -42.3% |
| Land and buildings | 22 | €175,000 | €102,716 | -€72,284 | -41.3% |
| Plant, machinery and equipment | 23 | €21,149 | €16,594 | -€4,554 | -21.5% |
| Furniture and vehicles | 24 | €12,675 | €1,263 | -€11,412 | -90.0% |
| Current assets | 29/58 | €173,753 | €103,025 | -€70,728 | -40.7% |
| Stocks and contracts in progress | 3 | €65,281 | - | -€65,281 | |
| Contracts in progress | 37 | €65,281 | - | -€65,281 | |
| Amounts receivable within one year | 40/41 | €108,472 | €102,650 | -€5,822 | -5.4% |
| Trade receivables | 40 | €65,725 | €33,874 | -€31,850 | -48.5% |
| Other amounts receivable | 41 | €42,747 | €68,776 | +€26,029 | +60.9% |
| Deferred charges and accrued income | 490/1 | - | €375 | +€375 | |
| Total equity and liabilities | 10/49 | €382,576 | €223,598 | -€158,978 | -41.6% |
| Equity | 10/15 | €119,466 | €157,556 | +€38,089 | +31.9% |
| Contributions | 10/11 | €18,500 | €18,500 | = | 0.0% |
| Reserves | 13 | €99,185 | €99,185 | = | 0.0% |
| Distributable reserves | 133 | €99,185 | €99,185 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,781 | €39,871 | +€38,089 | +2138.6% |
| Amounts payable | 17/49 | €263,110 | €66,042 | -€197,068 | -74.9% |
| Amounts payable after more than one year | 17 | €139,497 | - | -€139,497 | |
| Financial debts | 170/4 | €139,497 | - | -€139,497 | |
| Amounts payable within one year | 42/48 | €123,613 | €66,042 | -€57,571 | -46.6% |
| Current portion of amounts payable after more than one year | 42 | €33,711 | - | -€33,711 | |
| Financial debts | 43 | - | €3,382 | +€3,382 | |
| Credit institutions | 430/8 | - | €3,382 | +€3,382 | |
| Trade debts | 44 | €62,133 | €35,374 | -€26,759 | -43.1% |
| Suppliers | 440/4 | €62,133 | €35,374 | -€26,759 | -43.1% |
| Taxes, remuneration and social security | 45 | €14,753 | €27,287 | +€12,533 | +85.0% |
| Taxes | 450/3 | €10,986 | €19,893 | +€8,907 | +81.1% |
| Remuneration and social security | 454/9 | €3,767 | €7,394 | +€3,627 | +96.3% |
| Other amounts payable | 47/48 | €13,016 | - | -€13,016 | |
| Remuneration, social security and pensions | 62 | €68,026 | €97,616 | +€29,590 | +43.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,785 | €7,784 | -€11,001 | -58.6% |
| Other operating charges | 640/8 | €4,940 | €3,423 | -€1,517 | -30.7% |
| Gross operating margin | 9900 | €103,092 | €169,183 | +€66,090 | +64.1% |
| Operating profit (loss) | 9901 | €11,341 | €60,360 | +€49,018 | +432.2% |
| Financial income | 75/76B | €1,991 | €189 | -€1,802 | -90.5% |
| Recurring financial income | 75 | €1,991 | €189 | -€1,802 | -90.5% |
| Financial charges | 65/66B | €7,619 | €2,981 | -€4,638 | -60.9% |
| Recurring financial charges | 65 | €7,619 | €2,981 | -€4,638 | -60.9% |
| Profit (loss) for the period before taxes | 9903 | €5,714 | €57,568 | +€51,854 | +907.5% |
| Income taxes | 67/77 | €3,933 | €19,478 | +€15,545 | +395.3% |
| Profit (loss) for the period | 9904 | €1,781 | €38,089 | +€36,308 | +2038.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,781 | €38,089 | +€36,308 | +2038.6% |
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 4 October 2026 via checked.be.