Touche Verbale: 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.
Touche Verbale
Largest movements
- Cash -€2,664
down €2,664 (-10.2%), from €26,228 to €23,564
mainly Trade debts (-€9,881) and Receivables within one year (-€2,104)
- Receivables within one year +€2,104
up €2,104 (+135%), from €1,564 to €3,667
of which Other amounts receivable: +€2,438
- Tangible fixed assets -€1,061
down €1,061 (-26.4%), from €4,014 to €2,953
- Trade debts -€9,881
down €9,881 (-97.0%), from €10,190 to €310
- Profit (loss) carried forward +€6,756
up €6,756 (+172%), from €3,937 to €10,693
- Tax, wage and social debts +€2,877
up €2,877 (+116%), from €2,485 to €5,363
of which Taxes: +€2,877
- Other debts -€1,374
down €1,374 (-99.8%), from €1,377 to €3
- Financial income -€16,460
down €16,460 (-95.2%), from €17,285 to €825
- Staff costs -€7,345
down €7,345 (-13.3%), from €55,063 to €47,717
- Gross operating margin +€4,111
up €4,111 (+7.5%), from €54,467 to €58,578
- Other operating charges -€741
down €741 (-18.2%), from €4,073 to €3,332
- Taxes -€691
no longer reported in 2025 (was €691)
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 | €38,806 | €37,184 | -€1,622 | -4.2% |
| Fixed assets | 21/28 | €4,014 | €2,953 | -€1,061 | -26.4% |
| Tangible fixed assets | 22/27 | €4,014 | €2,953 | -€1,061 | -26.4% |
| Plant, machinery and equipment | 23 | €4,014 | €2,953 | -€1,061 | -26.4% |
| Current assets | 29/58 | €34,791 | €34,231 | -€561 | -1.6% |
| Stocks and contracts in progress | 3 | €7,000 | €7,000 | = | 0.0% |
| Stocks | 30/36 | €7,000 | €7,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,564 | €3,667 | +€2,104 | +135% |
| Trade receivables | 40 | €334 | - | -€334 | |
| Other amounts receivable | 41 | €1,230 | €3,667 | +€2,438 | +198% |
| Cash at bank and in hand | 54/58 | €26,228 | €23,564 | -€2,664 | -10.2% |
| Total equity and liabilities | 10/49 | €38,806 | €37,184 | -€1,622 | -4.2% |
| Equity | 10/15 | €24,753 | €31,509 | +€6,756 | +27.3% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Contributions outside capital | 11 | €16,200 | €16,200 | = | 0.0% |
| Other | 1109/19 | €16,200 | €16,200 | = | 0.0% |
| Reserves | 13 | €4,616 | €4,616 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,756 | €2,756 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,937 | €10,693 | +€6,756 | +172% |
| Amounts payable | 17/49 | €14,052 | €5,675 | -€8,378 | -59.6% |
| Amounts payable within one year | 42/48 | €14,052 | €5,675 | -€8,378 | -59.6% |
| Trade debts | 44 | €10,190 | €310 | -€9,881 | -97.0% |
| Suppliers | 440/4 | €10,190 | €310 | -€9,881 | -97.0% |
| Taxes, remuneration and social security | 45 | €2,485 | €5,363 | +€2,877 | +116% |
| Taxes | 450/3 | €2,440 | €5,317 | +€2,877 | +118% |
| Remuneration and social security | 454/9 | €45 | €45 | = | 0.0% |
| Other amounts payable | 47/48 | €1,377 | €3 | -€1,374 | -99.8% |
| Remuneration, social security and pensions | 62 | €55,063 | €47,717 | -€7,345 | -13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,061 | €1,061 | = | 0.0% |
| Other operating charges | 640/8 | €4,073 | €3,332 | -€741 | -18.2% |
| Gross operating margin | 9900 | €54,467 | €58,578 | +€4,111 | +7.5% |
| Operating profit (loss) | 9901 | -€5,729 | €6,468 | +€12,197 | |
| Financial income | 75/76B | €17,285 | €825 | -€16,460 | -95.2% |
| Recurring financial income | 75 | €17,285 | €825 | -€16,460 | -95.2% |
| Financial charges | 65/66B | €898 | €537 | -€361 | -40.2% |
| Recurring financial charges | 65 | €898 | €537 | -€361 | -40.2% |
| Profit (loss) for the period before taxes | 9903 | €10,658 | €6,756 | -€3,902 | -36.6% |
| Income taxes | 67/77 | €691 | - | -€691 | |
| Profit (loss) for the period | 9904 | €9,967 | €6,756 | -€3,211 | -32.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,967 | €6,756 | -€3,211 | -32.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.