Touch 2 Switch: 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.
Touch 2 Switch
Largest movements
- Receivables within one year +€38,888
up €38,888 (+179.8%), from €21,630 to €60,519
of which Trade receivables: +€37,193
- Tangible fixed assets -€9,244
down €9,244 (-21.7%), from €42,583 to €33,339
of which Furniture and vehicles: -€7,389
- Cash -€1,248
down €1,248 (-22.5%), from €5,552 to €4,304
mainly Receivables within one year (-€38,888) and Trade debts (-€5,208)
- Deferred charges and accrued income +€1,107
up €1,107 (+86.8%), from €1,276 to €2,383
- Profit (loss) carried forward +€89,748
up €89,748 (+83.6%), from -€107,400 to -€17,651
- Reserves -€89,269
down €89,269 (-61.2%), from €145,846 to €56,577
of which Distributable reserves: -€89,269
- Other debts +€32,611
up €32,611 (+183.1%), from €17,815 to €50,426
- Trade debts -€5,208
down €5,208 (-74.6%), from €6,984 to €1,776
- Tax, wage and social debts +€2,971
up €2,971 (+942.1%), from €315 to €3,287
- Gross operating margin +€44,137
up €44,137, from -€30,888 to €13,248
- Depreciation +€498
up €498 (+4.2%), from €11,808 to €12,306
- Financial income +€463
up €463 (+602.5%), from €77 to €540
- Financial charges -€340
down €340 (-76.8%), from €443 to €103
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 | €71,165 | €100,669 | +€29,504 | +41.5% |
| Fixed assets | 21/28 | €42,707 | €33,463 | -€9,244 | -21.6% |
| Tangible fixed assets | 22/27 | €42,583 | €33,339 | -€9,244 | -21.7% |
| Plant, machinery and equipment | 23 | €8,369 | €8,251 | -€119 | -1.4% |
| Furniture and vehicles | 24 | €23,855 | €16,466 | -€7,389 | -31.0% |
| Other tangible fixed assets | 26 | €10,359 | €8,622 | -€1,737 | -16.8% |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €28,458 | €67,206 | +€38,748 | +136.2% |
| Amounts receivable within one year | 40/41 | €21,630 | €60,519 | +€38,888 | +179.8% |
| Trade receivables | 40 | €20,221 | €57,414 | +€37,193 | +183.9% |
| Other amounts receivable | 41 | €1,410 | €3,105 | +€1,695 | +120.3% |
| Cash at bank and in hand | 54/58 | €5,552 | €4,304 | -€1,248 | -22.5% |
| Deferred charges and accrued income | 490/1 | €1,276 | €2,383 | +€1,107 | +86.8% |
| Total equity and liabilities | 10/49 | €71,165 | €100,669 | +€29,504 | +41.5% |
| Equity | 10/15 | €44,651 | €45,131 | +€480 | +1.1% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €145,846 | €56,577 | -€89,269 | -61.2% |
| Tax-exempt reserves | 132 | €2,150 | €2,150 | = | 0.0% |
| Distributable reserves | 133 | €143,696 | €54,427 | -€89,269 | -62.1% |
| Profit (loss) carried forward | 14 | -€107,400 | -€17,651 | +€89,748 | +83.6% |
| Amounts payable | 17/49 | €26,514 | €55,538 | +€29,024 | +109.5% |
| Amounts payable within one year | 42/48 | €26,514 | €55,488 | +€28,974 | +109.3% |
| Current portion of amounts payable after more than one year | 42 | €1,400 | - | -€1,400 | |
| Trade debts | 44 | €6,984 | €1,776 | -€5,208 | -74.6% |
| Suppliers | 440/4 | €6,984 | €1,776 | -€5,208 | -74.6% |
| Taxes, remuneration and social security | 45 | €315 | €3,287 | +€2,971 | +942.1% |
| Taxes | 450/3 | €315 | €3,287 | +€2,971 | +942.1% |
| Other amounts payable | 47/48 | €17,815 | €50,426 | +€32,611 | +183.1% |
| Accrued charges and deferred income | 492/3 | - | €50 | +€50 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,808 | €12,306 | +€498 | +4.2% |
| Other operating charges | 640/8 | €595 | €900 | +€305 | +51.2% |
| Gross operating margin | 9900 | -€30,888 | €13,248 | +€44,137 | |
| Operating profit (loss) | 9901 | -€43,292 | €42 | +€43,334 | |
| Financial income | 75/76B | €77 | €540 | +€463 | +602.5% |
| Recurring financial income | 75 | €77 | €540 | +€463 | +602.5% |
| Financial charges | 65/66B | €443 | €103 | -€340 | -76.8% |
| Recurring financial charges | 65 | €443 | €103 | -€340 | -76.8% |
| Profit (loss) for the period before taxes | 9903 | -€43,658 | €480 | +€44,137 | |
| Profit (loss) for the period | 9904 | -€43,658 | €480 | +€44,137 | |
| Profit (loss) for the period to be appropriated | 9905 | -€43,658 | €480 | +€44,137 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.