BB TOYS: 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.
BB TOYS
Largest movements
- Stocks and contracts -€105,777
down €105,777 (-36.7%), from €287,999 to €182,223
- Financial fixed assets +€85,000
up €85,000 (+113,333%), from €75 to €85,075
- Receivables within one year -€68,718
down €68,718 (-32.9%), from €209,018 to €140,301
of which Other amounts receivable: -€89,916
- Cash +€37,637
up €37,637 (+179%), from €21,002 to €58,638
mainly Stocks and contracts (+€105,777) and Debts after one year (+€97,901)
- Tangible fixed assets -€23,466
down €23,466 (-26.2%), from €89,437 to €65,971
- Trade debts -€217,351
down €217,351 (-48.6%), from €446,896 to €229,545
- Debts after one year +€97,901
up €97,901 (+2,636%), from €3,714 to €101,615
- Other debts +€52,508
new in 2025: €52,508
- Profit (loss) carried forward -€50,000
down €50,000 (-75.9%), from €65,836 to €15,836
- Reserves +€29,572
new in 2025: €29,572
- Staff costs -€36,849
down €36,849 (-22.3%), from €165,039 to €128,190
- Gross operating margin -€33,967
down €33,967 (-12.4%), from €274,259 to €240,292
- Other operating charges +€9,444
up €9,444 (+46.3%), from €20,384 to €29,828
- Financial charges -€3,742
down €3,742 (-22.4%), from €16,692 to €12,950
of which Financial charges: -€3,359
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 | €657,033 | €578,702 | -€78,331 | -11.9% |
| Formation expenses | 20 | €26,374 | €23,041 | -€3,333 | -12.6% |
| Fixed assets | 21/28 | €89,512 | €151,046 | +€61,534 | +68.7% |
| Tangible fixed assets | 22/27 | €89,437 | €65,971 | -€23,466 | -26.2% |
| Land and buildings | 22 | €30,700 | €21,260 | -€9,440 | -30.7% |
| Furniture and vehicles | 24 | €9,628 | €6,578 | -€3,051 | -31.7% |
| Other tangible fixed assets | 26 | €49,109 | €38,133 | -€10,976 | -22.3% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €75 | €85,075 | +€85,000 | +113,333% |
| Current assets | 29/58 | €541,146 | €404,614 | -€136,532 | -25.2% |
| Stocks and contracts in progress | 3 | €287,999 | €182,223 | -€105,777 | -36.7% |
| Stocks | 30/36 | €287,999 | €182,223 | -€105,777 | -36.7% |
| Amounts receivable within one year | 40/41 | €209,018 | €140,301 | -€68,718 | -32.9% |
| Trade receivables | 40 | €113,765 | €134,963 | +€21,199 | +18.6% |
| Other amounts receivable | 41 | €95,254 | €5,338 | -€89,916 | -94.4% |
| Cash at bank and in hand | 54/58 | €21,002 | €58,638 | +€37,637 | +179% |
| Deferred charges and accrued income | 490/1 | €23,126 | €23,452 | +€326 | +1.4% |
| Total equity and liabilities | 10/49 | €657,033 | €578,702 | -€78,331 | -11.9% |
| Equity | 10/15 | €84,436 | €64,007 | -€20,428 | -24.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €29,572 | +€29,572 | |
| Distributable reserves | 133 | - | €29,572 | +€29,572 | |
| Profit (loss) carried forward | 14 | €65,836 | €15,836 | -€50,000 | -75.9% |
| Amounts payable | 17/49 | €572,597 | €514,694 | -€57,903 | -10.1% |
| Amounts payable after more than one year | 17 | €3,714 | €101,615 | +€97,901 | +2,636% |
| Financial debts | 170/4 | €3,714 | €101,615 | +€97,901 | +2,636% |
| Amounts payable within one year | 42/48 | €541,163 | €397,438 | -€143,725 | -26.6% |
| Current portion of amounts payable after more than one year | 42 | €7,281 | €27,099 | +€19,818 | +272% |
| Financial debts | 43 | €25,000 | €0 | -€25,000 | -100% |
| Credit institutions | 430/8 | €25,000 | €0 | -€25,000 | -100% |
| Trade debts | 44 | €446,896 | €229,545 | -€217,351 | -48.6% |
| Suppliers | 440/4 | €446,896 | €229,545 | -€217,351 | -48.6% |
| Taxes, remuneration and social security | 45 | €61,986 | €88,285 | +€26,300 | +42.4% |
| Taxes | 450/3 | €38,536 | €60,994 | +€22,457 | +58.3% |
| Remuneration and social security | 454/9 | €23,449 | €27,292 | +€3,843 | +16.4% |
| Other amounts payable | 47/48 | - | €52,508 | +€52,508 | |
| Accrued charges and deferred income | 492/3 | €27,720 | €15,641 | -€12,079 | -43.6% |
| Remuneration, social security and pensions | 62 | €165,039 | €128,190 | -€36,849 | -22.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,556 | €27,534 | -€1,021 | -3.6% |
| Other operating charges | 640/8 | €20,384 | €29,828 | +€9,444 | +46.3% |
| Operating charges capitalised as restructuring costs | 649 | €0 | - | = | |
| Gross operating margin | 9900 | €274,259 | €240,292 | -€33,967 | -12.4% |
| Operating profit (loss) | 9901 | €60,281 | €54,740 | -€5,541 | -9.2% |
| Financial income | 75/76B | €1,948 | €0 | -€1,948 | -100.0% |
| Recurring financial income | 75 | €1,948 | €0 | -€1,948 | -100.0% |
| Financial charges | 65/66B | €16,692 | €12,950 | -€3,742 | -22.4% |
| Recurring financial charges | 65 | €15,296 | €11,937 | -€3,359 | -22.0% |
| Non-recurring financial charges | 66B | €1,396 | €1,013 | -€383 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | €45,536 | €41,790 | -€3,746 | -8.2% |
| Income taxes | 67/77 | €12,437 | €12,218 | -€219 | -1.8% |
| Profit (loss) for the period | 9904 | €33,099 | €29,572 | -€3,527 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €33,099 | €29,572 | -€3,527 | -10.7% |
Source: filed annual accounts (NBB), financial years ended 31 January 2024 and 31 January 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.