WHITE 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.
WHITE TOUCH
Largest movements
- Cash +€44,349
up €44,349 (+148.3%), from €29,895 to €74,245
mainly Net result for the year (+€43,612) and Tax, wage and social debts (+€3,228)
- Receivables within one year +€3,603
up €3,603 (+23.1%), from €15,597 to €19,201
of which Trade receivables: +€8,837
- Profit (loss) carried forward +€43,612
up €43,612 (+401.5%), from €10,864 to €54,475
- Tax, wage and social debts +€3,228
up €3,228 (+72.6%), from €4,447 to €7,675
of which Remuneration and social security: +€3,254
- Trade debts +€2,340
up €2,340 (+989.5%), from €236 to €2,576
- Other debts -€1,464
down €1,464 (-10.7%), from €13,660 to €12,196
- Gross operating margin +€40,050
up €40,050 (+240.4%), from €16,663 to €56,712
- Taxes +€6,705
up €6,705 (+138.1%), from €4,855 to €11,560
- Financial charges +€578
up €578 (+367.9%), from €157 to €735
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 | €45,801 | €93,517 | +€47,715 | +104.2% |
| Fixed assets | 21/28 | €202 | €71 | -€131 | -64.8% |
| Tangible fixed assets | 22/27 | €177 | €46 | -€131 | -73.9% |
| Furniture and vehicles | 24 | €177 | €46 | -€131 | -73.9% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €45,599 | €93,445 | +€47,846 | +104.9% |
| Amounts receivable within one year | 40/41 | €15,597 | €19,201 | +€3,603 | +23.1% |
| Trade receivables | 40 | €10,363 | €19,201 | +€8,837 | +85.3% |
| Other amounts receivable | 41 | €5,234 | €0 | -€5,234 | -100.0% |
| Cash at bank and in hand | 54/58 | €29,895 | €74,245 | +€44,349 | +148.3% |
| Deferred charges and accrued income | 490/1 | €106 | €0 | -€106 | -100.0% |
| Total equity and liabilities | 10/49 | €45,801 | €93,517 | +€47,715 | +104.2% |
| Equity | 10/15 | €27,458 | €71,069 | +€43,612 | +158.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €15,594 | €15,594 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €15,494 | €15,494 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,864 | €54,475 | +€43,612 | +401.5% |
| Amounts payable | 17/49 | €18,344 | €22,447 | +€4,103 | +22.4% |
| Amounts payable within one year | 42/48 | €18,344 | €22,447 | +€4,103 | +22.4% |
| Trade debts | 44 | €236 | €2,576 | +€2,340 | +989.5% |
| Suppliers | 440/4 | €236 | €2,576 | +€2,340 | +989.5% |
| Taxes, remuneration and social security | 45 | €4,447 | €7,675 | +€3,228 | +72.6% |
| Taxes | 450/3 | €4,447 | €4,421 | -€27 | -0.6% |
| Remuneration and social security | 454/9 | - | €3,254 | +€3,254 | |
| Other amounts payable | 47/48 | €13,660 | €12,196 | -€1,464 | -10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €131 | €131 | = | 0.0% |
| Other operating charges | 640/8 | €879 | €916 | +€36 | +4.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €16,663 | €56,712 | +€40,050 | +240.4% |
| Operating profit (loss) | 9901 | €15,652 | €55,666 | +€40,013 | +255.6% |
| Financial income | 75/76B | €0 | €241 | +€241 | +301587.5% |
| Recurring financial income | 75 | €0 | €241 | +€241 | +301587.5% |
| Financial charges | 65/66B | €157 | €735 | +€578 | +367.9% |
| Recurring financial charges | 65 | €157 | €735 | +€578 | +367.9% |
| Profit (loss) for the period before taxes | 9903 | €15,495 | €55,172 | +€39,677 | +256.1% |
| Income taxes | 67/77 | €4,855 | €11,560 | +€6,705 | +138.1% |
| Profit (loss) for the period | 9904 | €10,640 | €43,612 | +€32,972 | +309.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,640 | €43,612 | +€32,972 | +309.9% |
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 1 October 2026 via checked.be.