SFX JOUETS: 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.
SFX JOUETS
Largest movements
- Receivables within one year -€91,069
down €91,069 (-93.7%), from €97,152 to €6,083
of which Trade receivables: -€89,570
- Deferred charges and accrued income +€54,860
up €54,860 (+8,434%), from €650 to €55,510
- Financial fixed assets -€5,163
no longer reported in 2025 (was €5,163)
- Tangible fixed assets -€4,244
down €4,244 (-52.5%), from €8,089 to €3,846
of which Plant, machinery and equipment: -€3,655
- Cash -€2,337
down €2,337 (-96.0%), from €2,433 to €97
mainly Trade debts (-€155,884) and Debts after one year (-€73,854)
- Other debts +€171,571
up €171,571 (+112%), from €153,519 to €325,090
- Trade debts -€155,884
down €155,884 (-97.1%), from €160,614 to €4,730
- Debts after one year -€73,854
down €73,854 (-59.9%), from €123,354 to €49,500
of which Other amounts payable: -€50,822
- Profit (loss) carried forward +€39,153
up €39,153 (+10.5%), from -€373,501 to -€334,348
- Current portion of long-term debt -€15,424
down €15,424 (-32.5%), from €47,456 to €32,032
- Gross operating margin +€77,283
up €77,283, from -€9,516 to €67,767
- Financial income +€5,315
up €5,315 (+2,383%), from €223 to €5,538
- Financial charges -€3,097
down €3,097 (-33.8%), from €9,170 to €6,073
- Staff costs +€2,080
up €2,080 (+11.0%), from €18,922 to €21,003
- Other operating charges -€1,697
down €1,697 (-67.1%), from €2,530 to €833
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 | €152,629 | €102,676 | -€49,953 | -32.7% |
| Fixed assets | 21/28 | €21,252 | €9,846 | -€11,407 | -53.7% |
| Intangible fixed assets | 21 | €8,000 | €6,000 | -€2,000 | -25.0% |
| Tangible fixed assets | 22/27 | €8,089 | €3,846 | -€4,244 | -52.5% |
| Plant, machinery and equipment | 23 | €6,907 | €3,252 | -€3,655 | -52.9% |
| Furniture and vehicles | 24 | €1,182 | €594 | -€589 | -49.8% |
| Financial fixed assets | 28 | €5,163 | - | -€5,163 | |
| Current assets | 29/58 | €131,376 | €92,830 | -€38,546 | -29.3% |
| Stocks and contracts in progress | 3 | €31,140 | €31,140 | = | 0.0% |
| Stocks | 30/36 | €31,140 | €31,140 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €97,152 | €6,083 | -€91,069 | -93.7% |
| Trade receivables | 40 | €89,643 | €73 | -€89,570 | -99.9% |
| Other amounts receivable | 41 | €7,509 | €6,010 | -€1,499 | -20.0% |
| Cash at bank and in hand | 54/58 | €2,433 | €97 | -€2,337 | -96.0% |
| Deferred charges and accrued income | 490/1 | €650 | €55,510 | +€54,860 | +8,434% |
| Total equity and liabilities | 10/49 | €152,629 | €102,676 | -€49,953 | -32.7% |
| Equity | 10/15 | -€351,501 | -€312,348 | +€39,153 | +11.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€373,501 | -€334,348 | +€39,153 | +10.5% |
| Amounts payable | 17/49 | €504,129 | €415,024 | -€89,105 | -17.7% |
| Amounts payable after more than one year | 17 | €123,354 | €49,500 | -€73,854 | -59.9% |
| Financial debts | 170/4 | €72,532 | €49,500 | -€23,032 | -31.8% |
| Other amounts payable | 178/9 | €50,822 | - | -€50,822 | |
| Amounts payable within one year | 42/48 | €378,070 | €363,554 | -€14,516 | -3.8% |
| Current portion of amounts payable after more than one year | 42 | €47,456 | €32,032 | -€15,424 | -32.5% |
| Trade debts | 44 | €160,614 | €4,730 | -€155,884 | -97.1% |
| Suppliers | 440/4 | €160,614 | €4,730 | -€155,884 | -97.1% |
| Taxes, remuneration and social security | 45 | €16,481 | €1,701 | -€14,779 | -89.7% |
| Taxes | 450/3 | €14,737 | €1,701 | -€13,035 | -88.5% |
| Remuneration and social security | 454/9 | €1,744 | - | -€1,744 | |
| Other amounts payable | 47/48 | €153,519 | €325,090 | +€171,571 | +112% |
| Accrued charges and deferred income | 492/3 | €2,705 | €1,970 | -€735 | -27.2% |
| Remuneration, social security and pensions | 62 | €18,922 | €21,003 | +€2,080 | +11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,273 | €6,244 | -€29 | -0.5% |
| Other operating charges | 640/8 | €2,530 | €833 | -€1,697 | -67.1% |
| Gross operating margin | 9900 | -€9,516 | €67,767 | +€77,283 | |
| Operating profit (loss) | 9901 | -€37,241 | €39,688 | +€76,929 | |
| Financial income | 75/76B | €223 | €5,538 | +€5,315 | +2,383% |
| Recurring financial income | 75 | €223 | €5,538 | +€5,315 | +2,383% |
| Financial charges | 65/66B | €9,170 | €6,073 | -€3,097 | -33.8% |
| Recurring financial charges | 65 | €9,170 | €6,073 | -€3,097 | -33.8% |
| Profit (loss) for the period before taxes | 9903 | -€46,188 | €39,153 | +€85,341 | |
| Profit (loss) for the period | 9904 | -€46,188 | €39,153 | +€85,341 | |
| Profit (loss) for the period to be appropriated | 9905 | -€46,188 | €39,153 | +€85,341 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.