TOYA TRADING: 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.
TOYA TRADING
Largest movements
- Receivables within one year +€25,412
up €25,412 (+92.2%), from €27,556 to €52,968
of which Other amounts receivable: +€31,364
- Cash -€24,403
down €24,403 (-38.8%), from €62,883 to €38,480
mainly Receivables within one year (-€25,412) and Contributions, distributions and other (-€13,500)
- Tangible fixed assets +€7,285
up €7,285 (+3,181%), from €229 to €7,514
- Tax, wage and social debts +€7,843
up €7,843 (+177%), from €4,429 to €12,272
- Other debts +€4,323
up €4,323 (+50.8%), from €8,502 to €12,825
- Trade debts -€3,353
no longer reported in 2025 (was €3,353)
- Current portion of long-term debt -€2,719
no longer reported in 2025 (was €2,719)
- Reserves +€2,100
up €2,100 (+3.1%), from €67,479 to €69,579
of which Distributable reserves: +€2,100
- Gross operating margin +€9,832
up €9,832 (+68.8%), from €14,283 to €24,115
- Taxes +€5,495
up €5,495 (+217%), from €2,532 to €8,027
- Depreciation -€2,099
down €2,099 (-65.9%), from €3,183 to €1,084
- Financial income +€1,024
up €1,024 (+216%), from €475 to €1,499
- Financial charges -€321
down €321 (-89.2%), from €360 to €39
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 | €97,284 | €105,511 | +€8,227 | +8.5% |
| Fixed assets | 21/28 | €229 | €7,514 | +€7,285 | +3,181% |
| Tangible fixed assets | 22/27 | €229 | €7,514 | +€7,285 | +3,181% |
| Furniture and vehicles | 24 | €229 | €7,514 | +€7,285 | +3,181% |
| Current assets | 29/58 | €97,055 | €97,997 | +€942 | +1.0% |
| Stocks and contracts in progress | 3 | €6,549 | €6,549 | = | 0.0% |
| Stocks | 30/36 | €6,549 | €6,549 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,556 | €52,968 | +€25,412 | +92.2% |
| Trade receivables | 40 | €14,637 | €8,685 | -€5,952 | -40.7% |
| Other amounts receivable | 41 | €12,919 | €44,283 | +€31,364 | +243% |
| Cash at bank and in hand | 54/58 | €62,883 | €38,480 | -€24,403 | -38.8% |
| Deferred charges and accrued income | 490/1 | €67 | - | -€67 | |
| Total equity and liabilities | 10/49 | €97,284 | €105,511 | +€8,227 | +8.5% |
| Equity | 10/15 | €78,281 | €80,414 | +€2,133 | +2.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €67,479 | €69,579 | +€2,100 | +3.1% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €65,620 | €67,720 | +€2,100 | +3.2% |
| Profit (loss) carried forward | 14 | -€7,790 | -€7,757 | +€33 | +0.4% |
| Amounts payable | 17/49 | €19,003 | €25,097 | +€6,094 | +32.1% |
| Amounts payable within one year | 42/48 | €19,003 | €25,097 | +€6,094 | +32.1% |
| Current portion of amounts payable after more than one year | 42 | €2,719 | - | -€2,719 | |
| Trade debts | 44 | €3,353 | - | -€3,353 | |
| Suppliers | 440/4 | €3,353 | - | -€3,353 | |
| Taxes, remuneration and social security | 45 | €4,429 | €12,272 | +€7,843 | +177% |
| Taxes | 450/3 | €4,429 | €12,272 | +€7,843 | +177% |
| Other amounts payable | 47/48 | €8,502 | €12,825 | +€4,323 | +50.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,183 | €1,084 | -€2,099 | -65.9% |
| Other operating charges | 640/8 | €680 | €831 | +€151 | +22.2% |
| Gross operating margin | 9900 | €14,283 | €24,115 | +€9,832 | +68.8% |
| Operating profit (loss) | 9901 | €10,420 | €22,200 | +€11,780 | +113% |
| Financial income | 75/76B | €475 | €1,499 | +€1,024 | +216% |
| Recurring financial income | 75 | €475 | €1,499 | +€1,024 | +216% |
| Financial charges | 65/66B | €360 | €39 | -€321 | -89.2% |
| Recurring financial charges | 65 | €360 | €39 | -€321 | -89.2% |
| Profit (loss) for the period before taxes | 9903 | €10,535 | €23,660 | +€13,125 | +125% |
| Income taxes | 67/77 | €2,532 | €8,027 | +€5,495 | +217% |
| Profit (loss) for the period | 9904 | €8,003 | €15,633 | +€7,630 | +95.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,003 | €15,633 | +€7,630 | +95.3% |
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 24 October 2026 via checked.be.