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FGS Toys: what changed

What changed

FGS Toys

BE 1001.013.868
NACE 46.497, Wholesale trade
filed annual accounts (NBB)
Financial years compared with
Net result for the year
€23,840
2024 · -€565+€24,405
Equity
€26,598
2024 · €2,758+€23,840
Cash
€46,304
2024 · €2,755+€43,548
Balance sheet total
€138,767
2024 · €2,758+€136,009

Largest movements

2024 to 2025
Assets
  • Stocks and contracts +€53,488

    new in 2025: €53,488

  • Cash +€43,548

    up €43,548 (+1,580%), from €2,755 to €46,304

    mainly Other debts (+€101,356) and Net result for the year (+€23,840)

  • Receivables within one year +€31,884

    up €31,884 (+1,265,236%), from €3 to €31,886

    of which Trade receivables: +€27,213

  • Tangible fixed assets +€3,333

    new in 2025: €3,333

  • Intangible fixed assets +€2,700

    new in 2025: €2,700

Equity and liabilities
  • Other debts +€101,356

    new in 2025: €101,356

  • Reserves +€21,598

    new in 2025: €21,598

  • Tax, wage and social debts +€10,269

    new in 2025: €10,269

  • Profit (loss) carried forward +€2,242

    no longer reported in 2025 (was -€2,242)

Income statement
  • Gross operating margin +€37,612

    up €37,612, from -€424 to €37,188

  • Taxes +€10,269

    new in 2025: €10,269

  • Depreciation +€1,967

    new in 2025: €1,967

  • Other operating charges +€719

    up €719 (+609%), from €118 to €837

Change in the result, 2024 to 2025

effect on the result

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 -€565
Gross operating margin +€37,612
Depreciation -€1,967
Other operating charges -€719
Financial income +€2
Financial charges -€254
Taxes -€10,269
Result 2025 €23,840
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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 +€51,548
Investment -€8,000
Financing €0
Cash 2024 €2,755
Net result for the year +€23,840
Depreciation +€1,967
Stocks and contracts -€53,488
Receivables within one year -€31,884
Deferred charges and accrued income -€1,056
Trade debts +€532
Tax, wage and social debts +€10,269
Other debts +€101,356
Accrued charges and deferred income +€12
Investment in fixed assets (net) -€8,000
Cash 2025 €46,304
brings cash intakes cash out
Every line side by side 39 lines
Line Code 2024 2025 Change %
Total assets 20/58 €2,758 €138,767 +€136,009 +4,931%
Fixed assets 21/28 - €6,033 +€6,033
Intangible fixed assets 21 - €2,700 +€2,700
Tangible fixed assets 22/27 - €3,333 +€3,333
Furniture and vehicles 24 - €3,333 +€3,333
Current assets 29/58 €2,758 €132,734 +€129,976 +4,713%
Stocks and contracts in progress 3 - €53,488 +€53,488
Stocks 30/36 - €53,488 +€53,488
Amounts receivable within one year 40/41 €3 €31,886 +€31,884 +1,265,236%
Trade receivables 40 - €27,213 +€27,213
Other amounts receivable 41 €3 €4,674 +€4,671 +185,358%
Cash at bank and in hand 54/58 €2,755 €46,304 +€43,548 +1,580%
Deferred charges and accrued income 490/1 - €1,056 +€1,056
Total equity and liabilities 10/49 €2,758 €138,767 +€136,009 +4,931%
Equity 10/15 €2,758 €26,598 +€23,840 +864%
Contributions 10/11 €5,000 €5,000 = 0.0%
Reserves 13 - €21,598 +€21,598
Distributable reserves 133 - €21,598 +€21,598
Profit (loss) carried forward 14 -€2,242 - +€2,242
Amounts payable 17/49 - €112,169 +€112,169
Amounts payable within one year 42/48 - €112,157 +€112,157
Trade debts 44 - €532 +€532
Suppliers 440/4 - €532 +€532
Taxes, remuneration and social security 45 - €10,269 +€10,269
Taxes 450/3 - €10,269 +€10,269
Other amounts payable 47/48 - €101,356 +€101,356
Accrued charges and deferred income 492/3 - €12 +€12
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 - €1,967 +€1,967
Other operating charges 640/8 €118 €837 +€719 +609%
Gross operating margin 9900 -€424 €37,188 +€37,612
Operating profit (loss) 9901 -€542 €34,385 +€34,926
Financial income 75/76B - €2 +€2
Recurring financial income 75 - €2 +€2
Financial charges 65/66B €23 €277 +€254 +1,098%
Recurring financial charges 65 €23 €277 +€254 +1,098%
Profit (loss) for the period before taxes 9903 -€565 €34,110 +€34,674
Income taxes 67/77 - €10,269 +€10,269
Profit (loss) for the period 9904 -€565 €23,840 +€24,405
Profit (loss) for the period to be appropriated 9905 -€565 €23,840 +€24,405
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.