MANIA TOY: 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.
MANIA TOY
Largest movements
- Tangible fixed assets +€137,979
up €137,979 (+719%), from €19,185 to €157,164
of which Land and buildings: +€142,843
- Cash +€106,296
up €106,296 (+73.8%), from €143,996 to €250,292
mainly Net result for the year (+€130,724) and Debts after one year (+€97,561)
- Receivables within one year -€46,903
down €46,903 (-80.2%), from €58,504 to €11,601
of which Trade receivables: -€55,315
- Stocks and contracts +€15,403
up €15,403 (+23.3%), from €66,081 to €81,484
- Debts after one year +€97,561
up €97,561 (+692%), from €14,102 to €111,663
- Reserves +€80,724
up €80,724 (+44.7%), from €180,755 to €261,480
- Trade debts -€56,154
down €56,154 (-97.2%), from €57,743 to €1,589
- Other debts +€50,000
new in 2025: €50,000
- Tax, wage and social debts +€30,028
up €30,028 (+111%), from €27,062 to €57,090
- Gross operating margin +€109,499
up €109,499 (+132%), from €82,879 to €192,378
- Taxes +€29,029
up €29,029 (+209%), from €13,894 to €42,923
- Depreciation +€5,085
up €5,085 (+86.3%), from €5,891 to €10,976
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 | €287,766 | €500,540 | +€212,774 | +73.9% |
| Fixed assets | 21/28 | €19,185 | €157,164 | +€137,979 | +719% |
| Tangible fixed assets | 22/27 | €19,185 | €157,164 | +€137,979 | +719% |
| Land and buildings | 22 | - | €142,843 | +€142,843 | |
| Furniture and vehicles | 24 | €19,185 | €14,321 | -€4,864 | -25.4% |
| Current assets | 29/58 | €268,581 | €343,376 | +€74,795 | +27.8% |
| Stocks and contracts in progress | 3 | €66,081 | €81,484 | +€15,403 | +23.3% |
| Stocks | 30/36 | €66,081 | €81,484 | +€15,403 | +23.3% |
| Amounts receivable within one year | 40/41 | €58,504 | €11,601 | -€46,903 | -80.2% |
| Trade receivables | 40 | €55,315 | - | -€55,315 | |
| Other amounts receivable | 41 | €3,189 | €11,601 | +€8,412 | +264% |
| Cash at bank and in hand | 54/58 | €143,996 | €250,292 | +€106,296 | +73.8% |
| Total equity and liabilities | 10/49 | €287,766 | €500,540 | +€212,774 | +73.9% |
| Equity | 10/15 | €183,255 | €263,980 | +€80,724 | +44.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €180,755 | €261,480 | +€80,724 | +44.7% |
| Distributable reserves | 133 | €180,755 | €261,480 | +€80,724 | +44.7% |
| Amounts payable | 17/49 | €104,511 | €236,560 | +€132,049 | +126% |
| Amounts payable after more than one year | 17 | €14,102 | €111,663 | +€97,561 | +692% |
| Financial debts | 170/4 | €14,102 | €111,663 | +€97,561 | +692% |
| Amounts payable within one year | 42/48 | €90,409 | €124,898 | +€34,488 | +38.1% |
| Current portion of amounts payable after more than one year | 42 | €5,605 | €16,218 | +€10,614 | +189% |
| Trade debts | 44 | €57,743 | €1,589 | -€56,154 | -97.2% |
| Suppliers | 440/4 | €57,743 | €1,589 | -€56,154 | -97.2% |
| Taxes, remuneration and social security | 45 | €27,062 | €57,090 | +€30,028 | +111% |
| Taxes | 450/3 | €27,062 | €57,090 | +€30,028 | +111% |
| Other amounts payable | 47/48 | - | €50,000 | +€50,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,891 | €10,976 | +€5,085 | +86.3% |
| Other operating charges | 640/8 | €501 | €152 | -€350 | -69.7% |
| Gross operating margin | 9900 | €82,879 | €192,378 | +€109,499 | +132% |
| Operating profit (loss) | 9901 | €76,487 | €181,251 | +€104,763 | +137% |
| Financial income | 75/76B | €193 | €189 | -€4 | -2.2% |
| Recurring financial income | 75 | €193 | €189 | -€4 | -2.2% |
| Financial charges | 65/66B | €7,210 | €7,791 | +€582 | +8.1% |
| Recurring financial charges | 65 | €7,210 | €7,791 | +€582 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | €69,470 | €173,648 | +€104,177 | +150% |
| Income taxes | 67/77 | €13,894 | €42,923 | +€29,029 | +209% |
| Profit (loss) for the period | 9904 | €55,576 | €130,724 | +€75,148 | +135% |
| Profit (loss) for the period to be appropriated | 9905 | €55,576 | €130,724 | +€75,148 | +135% |
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 18 October 2026 via checked.be.