D.B. TOYS: what changed
What changed
D.B. TOYS
NACE 47.640, Retail sale of games and toys
filed annual accounts (NBB)
Net result for the year
€16,304
2024 · €16,695-€391
Equity
€263,783
2024 · €249,180+€14,604
Cash
€59,102
2024 · €58,057+€1,045
Balance sheet total
€870,340
2024 · €850,300+€20,040
Largest movements
Assets
- Stocks and contracts +€44,223
up €44,223 (+18.2%), from €242,431 to €286,654
- Tangible fixed assets -€27,101
down €27,101 (-5.2%), from €519,351 to €492,250
of which Land and buildings: -€16,828
Equity and liabilities
- Debts after one year -€50,011
down €50,011 (-17.3%), from €288,731 to €238,720
- Short-term financial debts +€50,000
up €50,000 (+41.7%), from €120,000 to €170,000
of which Credit institutions: +€50,000
- Other debts +€23,397
up €23,397 (+40.8%), from €57,367 to €80,763
- Reserves +€16,300
up €16,300 (+9.9%), from €164,400 to €180,700
of which Distributable reserves: +€16,300
- Trade debts -€10,427
down €10,427 (-33.2%), from €31,381 to €20,953
Income statement
- Gross operating margin -€20,744
down €20,744 (-8.7%), from €238,237 to €217,494
- Financial charges -€6,817
down €6,817 (-24.3%), from €28,098 to €21,281
- Staff costs -€5,822
down €5,822 (-4.4%), from €132,600 to €126,778
- Other operating charges -€3,602
down €3,602 (-26.0%), from €13,831 to €10,229
- Depreciation -€2,608
down €2,608 (-6.7%), from €38,638 to €36,030
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€16,695
Gross operating margin
-€20,744
Staff costs
+€5,822
Depreciation
+€2,608
Other operating charges
+€3,602
Financial income
+€1,289
Financial charges
+€6,817
Taxes
+€216
Result 2025
€16,304
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€17,982
Investment
-€8,930
Financing
-€8,007
Cash 2024
€58,057
From operations (derived)
+€17,982
Net result for the year
+€16,304
Depreciation
+€36,030
Stocks and contracts
-€44,223
Receivables within one year
-€1,434
Deferred charges and accrued income
-€438
Trade debts
-€10,427
Tax, wage and social debts
+€3,230
Other debts
+€23,397
Accrued charges and deferred income
-€4,455
Investment (derived)
-€8,930
Investment in fixed assets (net)
-€8,930
Financing
-€8,007
Debts after one year
-€50,011
Current portion of long-term debt
-€6,297
Short-term financial debts
+€50,000
Contributions, distributions and other
-€1,700
Cash 2025
€59,102
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €850,300 | €870,340 | +€20,040 | +2.4% |
| Fixed assets | 21/28 | €530,147 | €503,046 | -€27,101 | -5.1% |
| Tangible fixed assets | 22/27 | €519,351 | €492,250 | -€27,101 | -5.2% |
| Land and buildings | 22 | €507,029 | €490,201 | -€16,828 | -3.3% |
| Plant, machinery and equipment | 23 | €1,662 | €722 | -€940 | -56.6% |
| Furniture and vehicles | 24 | €10,660 | €1,328 | -€9,332 | -87.5% |
| Financial fixed assets | 28 | €10,796 | €10,796 | = | 0.0% |
| Current assets | 29/58 | €320,153 | €367,294 | +€47,140 | +14.7% |
| Stocks and contracts in progress | 3 | €242,431 | €286,654 | +€44,223 | +18.2% |
| Stocks | 30/36 | €242,431 | €286,654 | +€44,223 | +18.2% |
| Amounts receivable within one year | 40/41 | €8,430 | €9,864 | +€1,434 | +17.0% |
| Trade receivables | 40 | €4,991 | €5,023 | +€32 | +0.6% |
| Other amounts receivable | 41 | €3,439 | €4,841 | +€1,402 | +40.8% |
| Cash at bank and in hand | 54/58 | €58,057 | €59,102 | +€1,045 | +1.8% |
| Deferred charges and accrued income | 490/1 | €11,235 | €11,673 | +€438 | +3.9% |
| Total equity and liabilities | 10/49 | €850,300 | €870,340 | +€20,040 | +2.4% |
| Equity | 10/15 | €249,180 | €263,783 | +€14,604 | +5.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €164,400 | €180,700 | +€16,300 | +9.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €164,400 | €180,700 | +€16,300 | +9.9% |
| Profit (loss) carried forward | 14 | €6,188 | €4,491 | -€1,696 | -27.4% |
| Amounts payable | 17/49 | €601,121 | €606,557 | +€5,436 | +0.9% |
| Amounts payable after more than one year | 17 | €288,731 | €238,720 | -€50,011 | -17.3% |
| Financial debts | 170/4 | €288,731 | €238,720 | -€50,011 | -17.3% |
| Amounts payable within one year | 42/48 | €298,932 | €358,834 | +€59,902 | +20.0% |
| Current portion of amounts payable after more than one year | 42 | €56,307 | €50,011 | -€6,297 | -11.2% |
| Financial debts | 43 | €120,000 | €170,000 | +€50,000 | +41.7% |
| Credit institutions | 430/8 | €120,000 | €170,000 | +€50,000 | +41.7% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €31,381 | €20,953 | -€10,427 | -33.2% |
| Suppliers | 440/4 | €31,381 | €20,953 | -€10,427 | -33.2% |
| Taxes, remuneration and social security | 45 | €33,877 | €37,107 | +€3,230 | +9.5% |
| Taxes | 450/3 | €16,281 | €14,496 | -€1,785 | -11.0% |
| Remuneration and social security | 454/9 | €17,596 | €22,610 | +€5,014 | +28.5% |
| Other amounts payable | 47/48 | €57,367 | €80,763 | +€23,397 | +40.8% |
| Accrued charges and deferred income | 492/3 | €13,458 | €9,003 | -€4,455 | -33.1% |
| Remuneration, social security and pensions | 62 | €132,600 | €126,778 | -€5,822 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,638 | €36,030 | -€2,608 | -6.7% |
| Other operating charges | 640/8 | €13,831 | €10,229 | -€3,602 | -26.0% |
| Gross operating margin | 9900 | €238,237 | €217,494 | -€20,744 | -8.7% |
| Operating profit (loss) | 9901 | €53,169 | €44,457 | -€8,712 | -16.4% |
| Financial income | 75/76B | €713 | €2,002 | +€1,289 | +181% |
| Recurring financial income | 75 | €713 | €2,002 | +€1,289 | +181% |
| Financial charges | 65/66B | €28,098 | €21,281 | -€6,817 | -24.3% |
| Recurring financial charges | 65 | €28,098 | €21,281 | -€6,817 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €25,784 | €25,177 | -€607 | -2.4% |
| Income taxes | 67/77 | €9,089 | €8,873 | -€216 | -2.4% |
| Profit (loss) for the period | 9904 | €16,695 | €16,304 | -€391 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,695 | €16,304 | -€391 | -2.3% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.