THEYS & C°: what changed
Two fiscal 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.
THEYS & C°
Largest movements
- Cash +€2,405
up €2,405 (+1174.0%), from €205 to €2,610
mainly Receivables within one year (+€1,356) and Net result for the year (+€1,049)
- Receivables within one year -€1,356
down €1,356 (-77.5%), from €1,750 to €394
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€4,483
down €4,483 (-39.4%), from €11,365 to €6,882
- Turnover -€4,480
down €4,480 (-39.1%), from €11,450 to €6,970
- Taxes -€678
down €678 (-33.3%), from €2,034 to €1,356
- Other operating charges +€133
up €133 (+3.1%), from €4,241 to €4,375
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.
Cash bridge derived
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 | €133,955 | €135,004 | +€1,049 | +0.8% |
| Fixed assets | 21/28 | €132,000 | €132,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €132,000 | €132,000 | = | 0.0% |
| Land and buildings | 22 | €132,000 | €132,000 | = | 0.0% |
| Current assets | 29/58 | €1,955 | €3,004 | +€1,049 | +53.6% |
| Amounts receivable within one year | 40/41 | €1,750 | €394 | -€1,356 | -77.5% |
| Other amounts receivable | 41 | €1,750 | €394 | -€1,356 | -77.5% |
| Cash at bank and in hand | 54/58 | €205 | €2,610 | +€2,405 | +1174.0% |
| Total equity and liabilities | 10/49 | €133,955 | €135,004 | +€1,049 | +0.8% |
| Equity | 10/15 | €118,171 | €119,219 | +€1,049 | +0.9% |
| Contributions | 10/11 | €74,400 | €74,400 | = | 0.0% |
| Capital | 10 | €74,400 | €74,400 | = | 0.0% |
| Issued capital | 100 | €74,400 | €74,400 | = | 0.0% |
| Reserves | 13 | €3,222 | €3,274 | +€52 | +1.6% |
| Non-distributable reserves | 130/1 | €3,222 | €3,274 | +€52 | +1.6% |
| Legal reserve | 130 | €3,222 | €3,274 | +€52 | +1.6% |
| Profit (loss) carried forward | 14 | €40,549 | €41,545 | +€996 | +2.5% |
| Amounts payable | 17/49 | €15,784 | €15,784 | = | 0.0% |
| Amounts payable within one year | 42/48 | €15,784 | €15,784 | = | 0.0% |
| Trade debts | 44 | €15,784 | €15,784 | = | 0.0% |
| Suppliers | 440/4 | €15,784 | €15,784 | = | 0.0% |
| Turnover | 70 | €11,450 | €6,970 | -€4,480 | -39.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €85 | €88 | +€3 | +3.1% |
| Other operating charges | 640/8 | €4,241 | €4,375 | +€133 | +3.1% |
| Gross operating margin | 9900 | €11,365 | €6,882 | -€4,483 | -39.4% |
| Operating profit (loss) | 9901 | €7,124 | €2,508 | -€4,616 | -64.8% |
| Financial charges | 65/66B | €113 | €103 | -€10 | -9.0% |
| Recurring financial charges | 65 | €113 | €103 | -€10 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €7,011 | €2,405 | -€4,606 | -65.7% |
| Income taxes | 67/77 | €2,034 | €1,356 | -€678 | -33.3% |
| Profit (loss) for the period | 9904 | €4,977 | €1,049 | -€3,928 | -78.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,977 | €1,049 | -€3,928 | -78.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.