The H Touch: 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.
The H Touch
Largest movements
- Cash -€27,524
down €27,524 (-35.5%), from €77,619 to €50,095
mainly Receivables within one year (-€16,287) and Investment in fixed assets (net) (-€8,576)
- Receivables within one year +€16,287
up €16,287 (+89.5%), from €18,202 to €34,489
of which Trade receivables: +€9,337
- Tangible fixed assets +€4,481
up €4,481 (+17.8%), from €25,134 to €29,616
of which Furniture and vehicles: +€5,891
- Other debts +€9,826
up €9,826 (+75.1%), from €13,079 to €22,905
- Profit (loss) carried forward -€8,349
down €8,349 (-38.8%), from €21,531 to €13,182
- Tax, wage and social debts -€6,161
down €6,161 (-49.6%), from €12,422 to €6,261
- Trade debts -€1,294
down €1,294 (-89.0%), from €1,455 to €160
- Gross operating margin -€49,831
down €49,831, from €47,001 to -€2,830
- Financial charges -€42,278
down €42,278 (-99.3%), from €42,557 to €279
- Provisions +€39,615
no longer reported in 2025 (was -€39,615)
- Taxes -€4,859
down €4,859 (-98.7%), from €4,925 to €66
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 | €121,671 | €115,693 | -€5,978 | -4.9% |
| Fixed assets | 21/28 | €25,134 | €29,616 | +€4,481 | +17.8% |
| Tangible fixed assets | 22/27 | €25,134 | €29,616 | +€4,481 | +17.8% |
| Land and buildings | 22 | €21,136 | €19,898 | -€1,238 | -5.9% |
| Furniture and vehicles | 24 | €3,471 | €9,362 | +€5,891 | +169.7% |
| Other tangible fixed assets | 26 | €527 | €355 | -€172 | -32.6% |
| Current assets | 29/58 | €96,537 | €86,077 | -€10,460 | -10.8% |
| Amounts receivable within one year | 40/41 | €18,202 | €34,489 | +€16,287 | +89.5% |
| Trade receivables | 40 | €18,202 | €27,539 | +€9,337 | +51.3% |
| Other amounts receivable | 41 | - | €6,950 | +€6,950 | |
| Cash at bank and in hand | 54/58 | €77,619 | €50,095 | -€27,524 | -35.5% |
| Deferred charges and accrued income | 490/1 | €716 | €1,493 | +€777 | +108.5% |
| Total equity and liabilities | 10/49 | €121,671 | €115,693 | -€5,978 | -4.9% |
| Equity | 10/15 | €94,716 | €86,367 | -€8,349 | -8.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €54,585 | €54,585 | = | 0.0% |
| Distributable reserves | 133 | €54,585 | €54,585 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,531 | €13,182 | -€8,349 | -38.8% |
| Amounts payable | 17/49 | €26,955 | €29,326 | +€2,371 | +8.8% |
| Amounts payable within one year | 42/48 | €26,955 | €29,326 | +€2,371 | +8.8% |
| Trade debts | 44 | €1,455 | €160 | -€1,294 | -89.0% |
| Suppliers | 440/4 | €1,455 | €160 | -€1,294 | -89.0% |
| Taxes, remuneration and social security | 45 | €12,422 | €6,261 | -€6,161 | -49.6% |
| Taxes | 450/3 | €12,422 | €6,261 | -€6,161 | -49.6% |
| Other amounts payable | 47/48 | €13,079 | €22,905 | +€9,826 | +75.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,986 | €4,095 | +€108 | +2.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€39,615 | - | +€39,615 | |
| Other operating charges | 640/8 | €823 | €650 | -€173 | -21.0% |
| Gross operating margin | 9900 | €47,001 | -€2,830 | -€49,831 | |
| Operating profit (loss) | 9901 | €81,806 | -€7,575 | -€89,382 | |
| Financial income | 75/76B | €90 | €404 | +€315 | +351.2% |
| Recurring financial income | 75 | €90 | €404 | +€315 | +351.2% |
| Financial charges | 65/66B | €42,557 | €279 | -€42,278 | -99.3% |
| Recurring financial charges | 65 | €42,557 | €279 | -€42,278 | -99.3% |
| Profit (loss) for the period before taxes | 9903 | €39,339 | -€7,450 | -€46,789 | |
| Income taxes | 67/77 | €4,925 | €66 | -€4,859 | -98.7% |
| Profit (loss) for the period | 9904 | €34,414 | -€7,516 | -€41,930 | |
| Profit (loss) for the period to be appropriated | 9905 | €34,414 | -€7,516 | -€41,930 |
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.