TIM TOYS: what changed
TIM TOYS
Largest movements
- Tangible fixed assets +€19,712
up €19,712 (+296%), from €6,667 to €26,379
of which Plant, machinery and equipment: +€20,990
- Cash -€12,797
down €12,797 (-82.8%), from €15,461 to €2,664
mainly Investment in fixed assets (net) (-€23,000) and Other debts (-€12,641)
- Stocks and contracts +€1,540
up €1,540 (+1.6%), from €96,283 to €97,823
- Receivables within one year -€1,407
down €1,407 (-24.7%), from €5,687 to €4,280
- Other debts -€12,641
down €12,641 (-3.9%), from €323,584 to €310,943
- Profit (loss) carried forward +€11,585
up €11,585 (+3.6%), from -€318,368 to -€306,784
- Tax, wage and social debts +€5,307
up €5,307 (+3,804%), from €140 to €5,447
- Trade debts +€2,797
up €2,797 (+31.7%), from €8,834 to €11,631
- Staff costs -€10,572
no longer reported in 2025 (was €10,572)
- Gross operating margin +€9,264
up €9,264 (+108%), from €8,581 to €17,845
- Depreciation +€2,160
up €2,160 (+192%), from €1,128 to €3,288
- Financial charges +€727
up €727 (+481%), from €151 to €879
of which Non-recurring financial charges: +€723
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €128,223 | €135,270 | +€7,048 | +5.5% |
| Fixed assets | 21/28 | €7,311 | €27,023 | +€19,712 | +270% |
| Tangible fixed assets | 22/27 | €6,667 | €26,379 | +€19,712 | +296% |
| Plant, machinery and equipment | 23 | €743 | €21,733 | +€20,990 | +2,824% |
| Furniture and vehicles | 24 | €5,924 | €4,645 | -€1,278 | -21.6% |
| Financial fixed assets | 28 | €645 | €645 | = | 0.0% |
| Current assets | 29/58 | €120,912 | €108,247 | -€12,664 | -10.5% |
| Stocks and contracts in progress | 3 | €96,283 | €97,823 | +€1,540 | +1.6% |
| Stocks | 30/36 | €96,283 | €97,823 | +€1,540 | +1.6% |
| Amounts receivable within one year | 40/41 | €5,687 | €4,280 | -€1,407 | -24.7% |
| Other amounts receivable | 41 | €5,687 | €4,280 | -€1,407 | -24.7% |
| Cash at bank and in hand | 54/58 | €15,461 | €2,664 | -€12,797 | -82.8% |
| Deferred charges and accrued income | 490/1 | €3,480 | €3,480 | = | 0.0% |
| Total equity and liabilities | 10/49 | €128,223 | €135,270 | +€7,048 | +5.5% |
| Equity | 10/15 | -€204,335 | -€192,750 | +€11,585 | +5.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €95,442 | €95,442 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €792 | €792 | = | 0.0% |
| Distributable reserves | 133 | €92,790 | €92,790 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€318,368 | -€306,784 | +€11,585 | +3.6% |
| Amounts payable | 17/49 | €332,558 | €328,020 | -€4,537 | -1.4% |
| Amounts payable within one year | 42/48 | €332,558 | €328,020 | -€4,537 | -1.4% |
| Trade debts | 44 | €8,834 | €11,631 | +€2,797 | +31.7% |
| Suppliers | 440/4 | €8,834 | €11,631 | +€2,797 | +31.7% |
| Taxes, remuneration and social security | 45 | €140 | €5,447 | +€5,307 | +3,804% |
| Taxes | 450/3 | €140 | €5,447 | +€5,307 | +3,804% |
| Other amounts payable | 47/48 | €323,584 | €310,943 | -€12,641 | -3.9% |
| Remuneration, social security and pensions | 62 | €10,572 | - | -€10,572 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,128 | €3,288 | +€2,160 | +192% |
| Other operating charges | 640/8 | €2,017 | €1,958 | -€60 | -3.0% |
| Gross operating margin | 9900 | €8,581 | €17,845 | +€9,264 | +108% |
| Operating profit (loss) | 9901 | -€5,136 | €12,599 | +€17,736 | |
| Financial income | 75/76B | €14 | €1 | -€13 | -93.6% |
| Recurring financial income | 75 | €14 | €1 | -€13 | -93.6% |
| Financial charges | 65/66B | €151 | €879 | +€727 | +481% |
| Recurring financial charges | 65 | €145 | €149 | +€4 | +2.8% |
| Non-recurring financial charges | 66B | €7 | €730 | +€723 | +10,861% |
| Profit (loss) for the period before taxes | 9903 | -€5,274 | €11,721 | +€16,995 | |
| Income taxes | 67/77 | €140 | €137 | -€3 | -2.1% |
| Profit (loss) for the period | 9904 | -€5,414 | €11,585 | +€16,998 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,414 | €11,585 | +€16,998 |
Next steps
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 4 November 2026 via checked.be.