D-TOUCH: 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.
D-TOUCH
Largest movements
- Stocks and contracts +€20,595
up €20,595 (+118%), from €17,428 to €38,023
- Cash -€7,552
down €7,552 (-70.1%), from €10,766 to €3,214
mainly Stocks and contracts (-€20,595) and Advances received (-€17,202)
- Receivables within one year +€7,252
up €7,252 (+18.6%), from €38,945 to €46,197
of which Trade receivables: +€7,183
- Tangible fixed assets -€1,506
down €1,506 (-30.4%), from €4,949 to €3,442
of which Plant, machinery and equipment: -€1,008
- Advances received -€17,202
down €17,202 (-98.6%), from €17,450 to €248
- Other debts +€12,736
up €12,736 (+44.7%), from €28,493 to €41,229
- Tax, wage and social debts +€9,618
up €9,618 (+176%), from €5,465 to €15,083
- Trade debts +€6,572
new in 2025: €6,572
- Debts after one year +€5,833
up €5,833 (+167%), from €3,500 to €9,333
- Gross operating margin -€3,331
down €3,331 (-40.7%), from €8,181 to €4,850
- Depreciation +€939
up €939 (+165%), from €567 to €1,506
- Taxes -€465
down €465 (-22.9%), from €2,033 to €1,568
- Financial charges -€362
down €362 (-21.8%), from €1,655 to €1,293
- Other operating charges -€312
down €312 (-39.8%), from €783 to €471
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 | €73,829 | €93,397 | +€19,569 | +26.5% |
| Fixed assets | 21/28 | €6,689 | €5,182 | -€1,506 | -22.5% |
| Tangible fixed assets | 22/27 | €4,949 | €3,442 | -€1,506 | -30.4% |
| Plant, machinery and equipment | 23 | €2,812 | €1,804 | -€1,008 | -35.8% |
| Furniture and vehicles | 24 | €2,137 | €1,639 | -€499 | -23.3% |
| Financial fixed assets | 28 | €1,740 | €1,740 | = | 0.0% |
| Current assets | 29/58 | €67,140 | €88,215 | +€21,075 | +31.4% |
| Stocks and contracts in progress | 3 | €17,428 | €38,023 | +€20,595 | +118% |
| Stocks | 30/36 | €17,428 | €38,023 | +€20,595 | +118% |
| Amounts receivable within one year | 40/41 | €38,945 | €46,197 | +€7,252 | +18.6% |
| Trade receivables | 40 | €38,603 | €45,785 | +€7,183 | +18.6% |
| Other amounts receivable | 41 | €343 | €412 | +€69 | +20.1% |
| Cash at bank and in hand | 54/58 | €10,766 | €3,214 | -€7,552 | -70.1% |
| Deferred charges and accrued income | 490/1 | - | €781 | +€781 | |
| Total equity and liabilities | 10/49 | €73,829 | €93,397 | +€19,569 | +26.5% |
| Equity | 10/15 | €17,921 | €17,932 | +€11 | +0.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,921 | €7,932 | +€11 | +0.1% |
| Amounts payable | 17/49 | €55,908 | €75,465 | +€19,558 | +35.0% |
| Amounts payable after more than one year | 17 | €3,500 | €9,333 | +€5,833 | +167% |
| Financial debts | 170/4 | €3,500 | €9,333 | +€5,833 | +167% |
| Amounts payable within one year | 42/48 | €52,408 | €66,132 | +€13,724 | +26.2% |
| Current portion of amounts payable after more than one year | 42 | €1,000 | €3,000 | +€2,000 | +200% |
| Trade debts | 44 | - | €6,572 | +€6,572 | |
| Suppliers | 440/4 | - | €6,572 | +€6,572 | |
| Advances received on contracts in progress | 46 | €17,450 | €248 | -€17,202 | -98.6% |
| Taxes, remuneration and social security | 45 | €5,465 | €15,083 | +€9,618 | +176% |
| Taxes | 450/3 | €5,465 | €15,083 | +€9,618 | +176% |
| Other amounts payable | 47/48 | €28,493 | €41,229 | +€12,736 | +44.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €567 | €1,506 | +€939 | +165% |
| Other operating charges | 640/8 | €783 | €471 | -€312 | -39.8% |
| Non-recurring operating charges | 66A | €701 | €0 | -€701 | -100% |
| Gross operating margin | 9900 | €8,181 | €4,850 | -€3,331 | -40.7% |
| Operating profit (loss) | 9901 | €6,129 | €2,872 | -€3,257 | -53.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | +42.9% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +42.9% |
| Financial charges | 65/66B | €1,655 | €1,293 | -€362 | -21.8% |
| Recurring financial charges | 65 | €1,655 | €1,293 | -€362 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €4,474 | €1,579 | -€2,895 | -64.7% |
| Income taxes | 67/77 | €2,033 | €1,568 | -€465 | -22.9% |
| Profit (loss) for the period | 9904 | €2,441 | €11 | -€2,430 | -99.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,441 | €11 | -€2,430 | -99.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.