DDK 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.
DDK TOYS
Largest movements
- Current investments -€300,000
down €300,000 (-100%), from €300,000 to €0
- Cash +€224,045
up €224,045 (+88.0%), from €254,669 to €478,714
mainly Current investments (+€300,000) and Depreciation (+€25,856)
- Receivables within one year +€38,019
up €38,019 (+13,812%), from €275 to €38,294
of which Other amounts receivable: +€26,784
- Tangible fixed assets -€25,022
down €25,022 (-46.1%), from €54,329 to €29,307
of which Furniture and vehicles: -€24,075
- Intangible fixed assets +€9,167
new in 2025: €9,167
- Profit (loss) carried forward -€24,613
down €24,613 (-9.5%), from €259,512 to €234,899
- Tax, wage and social debts -€11,445
down €11,445 (-96.4%), from €11,875 to €430
- Other debts -€8,929
no longer reported in 2025 (was €8,929)
- Current portion of long-term debt -€6,661
down €6,661 (-100%), from €6,661 to €0
- Gross operating margin +€15,330
up €15,330 (+64.7%), from -€23,694 to -€8,365
- Financial income +€10,039
up €10,039 (+492%), from €2,042 to €12,081
- Taxes +€638
up €638 (+189%), from €337 to €975
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 | €609,955 | €557,373 | -€52,582 | -8.6% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €54,704 | €38,848 | -€15,856 | -29.0% |
| Intangible fixed assets | 21 | - | €9,167 | +€9,167 | |
| Tangible fixed assets | 22/27 | €54,329 | €29,307 | -€25,022 | -46.1% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €46,328 | €22,253 | -€24,075 | -52.0% |
| Other tangible fixed assets | 26 | €8,001 | €7,054 | -€947 | -11.8% |
| Financial fixed assets | 28 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €555,251 | €518,524 | -€36,727 | -6.6% |
| Amounts receivable within one year | 40/41 | €275 | €38,294 | +€38,019 | +13,812% |
| Trade receivables | 40 | - | €11,236 | +€11,236 | |
| Other amounts receivable | 41 | €275 | €27,059 | +€26,784 | +9,730% |
| Current investments | 50/53 | €300,000 | €0 | -€300,000 | -100% |
| Cash at bank and in hand | 54/58 | €254,669 | €478,714 | +€224,045 | +88.0% |
| Deferred charges and accrued income | 490/1 | €307 | €1,515 | +€1,209 | +394% |
| Total equity and liabilities | 10/49 | €609,955 | €557,373 | -€52,582 | -8.6% |
| Equity | 10/15 | €574,984 | €550,371 | -€24,613 | -4.3% |
| Reserves | 13 | €315,472 | €315,472 | = | 0.0% |
| Distributable reserves | 133 | €315,472 | €315,472 | = | 0.0% |
| Profit (loss) carried forward | 14 | €259,512 | €234,899 | -€24,613 | -9.5% |
| Amounts payable | 17/49 | €34,971 | €7,002 | -€27,969 | -80.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €34,971 | €7,002 | -€27,969 | -80.0% |
| Current portion of amounts payable after more than one year | 42 | €6,661 | €0 | -€6,661 | -100% |
| Trade debts | 44 | €7,506 | €6,572 | -€934 | -12.4% |
| Suppliers | 440/4 | €7,506 | €6,572 | -€934 | -12.4% |
| Taxes, remuneration and social security | 45 | €11,875 | €430 | -€11,445 | -96.4% |
| Taxes | 450/3 | €11,875 | €430 | -€11,445 | -96.4% |
| Other amounts payable | 47/48 | €8,929 | - | -€8,929 | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,886 | €25,856 | -€31 | -0.1% |
| Other operating charges | 640/8 | €985 | €769 | -€217 | -22.0% |
| Gross operating margin | 9900 | -€23,694 | -€8,365 | +€15,330 | +64.7% |
| Operating profit (loss) | 9901 | -€50,566 | -€34,989 | +€15,577 | +30.8% |
| Financial income | 75/76B | €2,042 | €12,081 | +€10,039 | +492% |
| Recurring financial income | 75 | €2,042 | €12,081 | +€10,039 | +492% |
| Financial charges | 65/66B | €534 | €730 | +€196 | +36.7% |
| Recurring financial charges | 65 | €534 | €730 | +€196 | +36.7% |
| Profit (loss) for the period before taxes | 9903 | -€49,058 | -€23,638 | +€25,420 | +51.8% |
| Income taxes | 67/77 | €337 | €975 | +€638 | +189% |
| Profit (loss) for the period | 9904 | -€49,395 | -€24,613 | +€24,782 | +50.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€49,395 | -€24,613 | +€24,782 | +50.2% |
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 29 October 2026 via checked.be.