PERSONAL TOUCH MANAGEMENT: 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.
PERSONAL TOUCH MANAGEMENT
Largest movements
- Current investments -€72,616
down €72,616 (-61.1%), from €118,890 to €46,274
- Cash +€57,346
up €57,346 (+172%), from €33,370 to €90,716
mainly Current investments (+€72,616) and Net result for the year (+€23,266)
- Tangible fixed assets +€8,656
up €8,656 (+183%), from €4,727 to €13,383
of which Furniture and vehicles: +€6,496
- Receivables within one year -€8,276
down €8,276 (-43.0%), from €19,238 to €10,962
of which Other amounts receivable: -€8,435
- Other debts -€38,121
down €38,121 (-93.0%), from €40,974 to €2,853
- Reserves +€23,266
up €23,266 (+20.2%), from €115,191 to €138,457
- Trade debts -€2,437
down €2,437 (-75.2%), from €3,243 to €806
- Gross operating margin +€33,417
up €33,417 (+268%), from €12,480 to €45,897
- Taxes +€9,913
up €9,913 (+233%), from €4,258 to €14,170
- Financial income -€3,179
down €3,179 (-87.0%), from €3,654 to €474
- Financial charges +€1,072
up €1,072 (+26.1%), from €4,103 to €5,174
- Depreciation +€546
up €546 (+21.6%), from €2,525 to €3,071
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.
Derived cash bridge
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 | €184,818 | €167,556 | -€17,262 | -9.3% |
| Fixed assets | 21/28 | €4,727 | €13,383 | +€8,656 | +183% |
| Tangible fixed assets | 22/27 | €4,727 | €13,383 | +€8,656 | +183% |
| Plant, machinery and equipment | 23 | €3,333 | €5,493 | +€2,160 | +64.8% |
| Furniture and vehicles | 24 | €1,395 | €7,891 | +€6,496 | +466% |
| Current assets | 29/58 | €180,091 | €154,173 | -€25,918 | -14.4% |
| Stocks and contracts in progress | 3 | €732 | €0 | -€732 | -100% |
| Stocks | 30/36 | €732 | €0 | -€732 | -100% |
| Amounts receivable within one year | 40/41 | €19,238 | €10,962 | -€8,276 | -43.0% |
| Trade receivables | 40 | €10,474 | €10,633 | +€159 | +1.5% |
| Other amounts receivable | 41 | €8,765 | €330 | -€8,435 | -96.2% |
| Current investments | 50/53 | €118,890 | €46,274 | -€72,616 | -61.1% |
| Cash at bank and in hand | 54/58 | €33,370 | €90,716 | +€57,346 | +172% |
| Deferred charges and accrued income | 490/1 | €7,860 | €6,220 | -€1,640 | -20.9% |
| Total equity and liabilities | 10/49 | €184,818 | €167,556 | -€17,262 | -9.3% |
| Equity | 10/15 | €133,791 | €157,057 | +€23,266 | +17.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €115,191 | €138,457 | +€23,266 | +20.2% |
| Distributable reserves | 133 | €115,191 | €138,457 | +€23,266 | +20.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €51,027 | €10,499 | -€40,528 | -79.4% |
| Amounts payable after more than one year | 17 | €950 | €950 | = | 0.0% |
| Financial debts | 170/4 | €950 | €950 | = | 0.0% |
| Amounts payable within one year | 42/48 | €50,077 | €9,549 | -€40,528 | -80.9% |
| Financial debts | 43 | €20 | €746 | +€726 | +3,632% |
| Credit institutions | 430/8 | €20 | €746 | +€726 | +3,632% |
| Trade debts | 44 | €3,243 | €806 | -€2,437 | -75.2% |
| Suppliers | 440/4 | €3,243 | €806 | -€2,437 | -75.2% |
| Taxes, remuneration and social security | 45 | €5,840 | €5,145 | -€696 | -11.9% |
| Taxes | 450/3 | €4,840 | €5,145 | +€304 | +6.3% |
| Remuneration and social security | 454/9 | €1,000 | €0 | -€1,000 | -100% |
| Other amounts payable | 47/48 | €40,974 | €2,853 | -€38,121 | -93.0% |
| Non-recurring operating income | 76A | €0 | €1,198 | +€1,198 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,525 | €3,071 | +€546 | +21.6% |
| Other operating charges | 640/8 | €724 | €690 | -€34 | -4.7% |
| Gross operating margin | 9900 | €12,480 | €45,897 | +€33,417 | +268% |
| Operating profit (loss) | 9901 | €9,231 | €42,136 | +€32,905 | +356% |
| Financial income | 75/76B | €3,654 | €474 | -€3,179 | -87.0% |
| Recurring financial income | 75 | €3,654 | €474 | -€3,179 | -87.0% |
| Financial charges | 65/66B | €4,103 | €5,174 | +€1,072 | +26.1% |
| Recurring financial charges | 65 | €4,103 | €5,174 | +€1,072 | +26.1% |
| Profit (loss) for the period before taxes | 9903 | €8,782 | €37,436 | +€28,654 | +326% |
| Income taxes | 67/77 | €4,258 | €14,170 | +€9,913 | +233% |
| Profit (loss) for the period | 9904 | €4,525 | €23,266 | +€18,741 | +414% |
| Profit (loss) for the period to be appropriated | 9905 | €4,525 | €23,266 | +€18,741 | +414% |
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 31 October 2026 via checked.be.