HANDY TOITURES: 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.
HANDY TOITURES
Largest movements
- Tangible fixed assets -€53,927
no longer reported in 2025 (was €53,927)
of which Plant, machinery and equipment: -€41,794
- Receivables within one year +€48,390
up €48,390 (+279%), from €17,373 to €65,763
of which Trade receivables: +€36,592
- Cash -€20,450
no longer reported in 2025 (was €20,450)
mainly Other debts (-€68,174) and Receivables within one year (-€48,390)
- Other debts -€68,174
no longer reported in 2025 (was €68,174)
- Current portion of long-term debt +€52,914
up €52,914 (+739%), from €7,156 to €60,070
- Profit (loss) carried forward +€25,778
up €25,778 (+84.7%), from -€30,419 to -€4,641
- Debts after one year -€16,035
no longer reported in 2025 (was €16,035)
- Trade debts -€7,869
no longer reported in 2025 (was €7,869)
- Depreciation -€33,703
down €33,703 (-97.7%), from €34,488 to €785
- Other operating charges -€29,863
down €29,863 (-99.4%), from €30,035 to €172
- Gross operating margin +€5,801
up €5,801 (+24.7%), from €23,485 to €29,285
- Financial income -€4,335
down €4,335 (-83.2%), from €5,213 to €878
- Financial charges -€2,754
down €2,754 (-46.3%), from €5,953 to €3,199
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 | €91,750 | €65,763 | -€25,987 | -28.3% |
| Fixed assets | 21/28 | €53,927 | - | -€53,927 | |
| Tangible fixed assets | 22/27 | €53,927 | - | -€53,927 | |
| Land and buildings | 22 | €6,061 | - | -€6,061 | |
| Plant, machinery and equipment | 23 | €41,794 | - | -€41,794 | |
| Furniture and vehicles | 24 | €6,071 | - | -€6,071 | |
| Current assets | 29/58 | €37,823 | €65,763 | +€27,940 | +73.9% |
| Amounts receivable within one year | 40/41 | €17,373 | €65,763 | +€48,390 | +279% |
| Trade receivables | 40 | €17,373 | €53,965 | +€36,592 | +211% |
| Other amounts receivable | 41 | €0 | €11,799 | +€11,799 | |
| Cash at bank and in hand | 54/58 | €20,450 | - | -€20,450 | |
| Total equity and liabilities | 10/49 | €91,750 | €65,763 | -€25,987 | -28.3% |
| Equity | 10/15 | -€20,419 | €5,359 | +€25,778 | |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €10,000 | +€10,000 | |
| Other | 1109/19 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | -€30,419 | -€4,641 | +€25,778 | +84.7% |
| Amounts payable | 17/49 | €112,168 | €60,404 | -€51,765 | -46.1% |
| Amounts payable after more than one year | 17 | €16,035 | - | -€16,035 | |
| Financial debts | 170/4 | €16,035 | - | -€16,035 | |
| Amounts payable within one year | 42/48 | €93,633 | €60,404 | -€33,229 | -35.5% |
| Current portion of amounts payable after more than one year | 42 | €7,156 | €60,070 | +€52,914 | +739% |
| Financial debts | 43 | €5,132 | - | -€5,132 | |
| Credit institutions | 430/8 | €5,132 | - | -€5,132 | |
| Trade debts | 44 | €7,869 | - | -€7,869 | |
| Suppliers | 440/4 | €7,869 | - | -€7,869 | |
| Taxes, remuneration and social security | 45 | €5,301 | €334 | -€4,967 | -93.7% |
| Taxes | 450/3 | €5,301 | €334 | -€4,967 | -93.7% |
| Other amounts payable | 47/48 | €68,174 | - | -€68,174 | |
| Accrued charges and deferred income | 492/3 | €2,500 | - | -€2,500 | |
| Remuneration, social security and pensions | 62 | €295 | €228 | -€67 | -22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,488 | €785 | -€33,703 | -97.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €127 | - | -€127 | |
| Other operating charges | 640/8 | €30,035 | €172 | -€29,863 | -99.4% |
| Gross operating margin | 9900 | €23,485 | €29,285 | +€5,801 | +24.7% |
| Operating profit (loss) | 9901 | -€41,460 | €28,099 | +€69,560 | |
| Financial income | 75/76B | €5,213 | €878 | -€4,335 | -83.2% |
| Recurring financial income | 75 | €5,213 | €878 | -€4,335 | -83.2% |
| Financial charges | 65/66B | €5,953 | €3,199 | -€2,754 | -46.3% |
| Recurring financial charges | 65 | €5,953 | €3,199 | -€2,754 | -46.3% |
| Profit (loss) for the period before taxes | 9903 | -€42,201 | €25,778 | +€67,979 | |
| Income taxes | 67/77 | €334 | - | -€334 | |
| Profit (loss) for the period | 9904 | -€42,535 | €25,778 | +€68,313 | |
| Profit (loss) for the period to be appropriated | 9905 | -€42,535 | €25,778 | +€68,313 |
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.