Touchpoint: 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.
Touchpoint
Largest movements
- Tangible fixed assets +€25,118
new in 2025: €25,118
of which Land and buildings: +€22,093
- Cash +€13,139
up €13,139 (+10.2%), from €128,632 to €141,771
mainly Other debts (+€35,632) and Net result for the year (+€30,616)
- Deferred charges and accrued income -€4,317
down €4,317 (-34.1%), from €12,643 to €8,326
- Receivables within one year -€3,078
down €3,078 (-100.0%), from €3,078 to €0
of which Other amounts receivable: -€3,078
- Other debts +€35,632
new in 2025: €35,632
- Reserves -€5,016
down €5,016 (-4.2%), from €119,680 to €114,664
- Tax, wage and social debts +€2,593
up €2,593 (+45.6%), from €5,691 to €8,284
- Depreciation +€2,695
up €2,695, from €0 to €2,695
- Gross operating margin -€1,020
down €1,020 (-2.0%), from €49,989 to €48,969
- Taxes -€922
down €922 (-6.4%), from €14,422 to €13,501
- Other operating charges -€704
down €704 (-49.9%), from €1,409 to €706
- Financial charges +€505
up €505 (+53.4%), from €946 to €1,451
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 | €144,353 | €175,216 | +€30,863 | +21.4% |
| Fixed assets | 21/28 | - | €25,118 | +€25,118 | |
| Tangible fixed assets | 22/27 | - | €25,118 | +€25,118 | |
| Land and buildings | 22 | - | €22,093 | +€22,093 | |
| Furniture and vehicles | 24 | - | €3,025 | +€3,025 | |
| Current assets | 29/58 | €144,353 | €150,097 | +€5,744 | +4.0% |
| Amounts receivable within one year | 40/41 | €3,078 | €0 | -€3,078 | -100.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €3,078 | €0 | -€3,078 | -100.0% |
| Cash at bank and in hand | 54/58 | €128,632 | €141,771 | +€13,139 | +10.2% |
| Deferred charges and accrued income | 490/1 | €12,643 | €8,326 | -€4,317 | -34.1% |
| Total equity and liabilities | 10/49 | €144,353 | €175,216 | +€30,863 | +21.4% |
| Equity | 10/15 | €130,570 | €125,554 | -€5,016 | -3.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €119,680 | €114,664 | -€5,016 | -4.2% |
| Distributable reserves | 133 | €119,680 | €114,664 | -€5,016 | -4.2% |
| Profit (loss) carried forward | 14 | €4,690 | €4,690 | = | 0.0% |
| Amounts payable | 17/49 | €13,783 | €49,662 | +€35,879 | +260.3% |
| Amounts payable within one year | 42/48 | €12,294 | €49,299 | +€37,005 | +301.0% |
| Financial debts | 43 | €815 | €1,023 | +€207 | +25.4% |
| Other loans | 439 | €815 | €1,023 | +€207 | +25.4% |
| Trade debts | 44 | €5,788 | €4,361 | -€1,427 | -24.7% |
| Suppliers | 440/4 | €5,788 | €4,361 | -€1,427 | -24.7% |
| Taxes, remuneration and social security | 45 | €5,691 | €8,284 | +€2,593 | +45.6% |
| Taxes | 450/3 | €5,691 | €8,284 | +€2,593 | +45.6% |
| Other amounts payable | 47/48 | - | €35,632 | +€35,632 | |
| Accrued charges and deferred income | 492/3 | €1,489 | €363 | -€1,127 | -75.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €2,695 | +€2,695 | |
| Other operating charges | 640/8 | €1,409 | €706 | -€704 | -49.9% |
| Gross operating margin | 9900 | €49,989 | €48,969 | -€1,020 | -2.0% |
| Operating profit (loss) | 9901 | €48,579 | €45,568 | -€3,012 | -6.2% |
| Financial charges | 65/66B | €946 | €1,451 | +€505 | +53.4% |
| Recurring financial charges | 65 | €946 | €1,451 | +€505 | +53.4% |
| Profit (loss) for the period before taxes | 9903 | €47,634 | €44,117 | -€3,517 | -7.4% |
| Income taxes | 67/77 | €14,422 | €13,501 | -€922 | -6.4% |
| Profit (loss) for the period | 9904 | €33,211 | €30,616 | -€2,595 | -7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,211 | €30,616 | -€2,595 | -7.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.