TOYE: 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.
TOYE
Largest movements
- Cash -€18,602
down €18,602 (-33.8%), from €55,104 to €36,502
mainly Receivables within one year (-€12,658) and Stocks and contracts (-€3,277)
- Receivables within one year +€12,658
up €12,658 (+6231.3%), from €203 to €12,861
of which Trade receivables: +€11,437
- Tangible fixed assets -€4,862
down €4,862 (-60.5%), from €8,041 to €3,179
of which Leasing and similar rights: -€4,493
- Stocks and contracts +€3,277
up €3,277 (+52.3%), from €6,270 to €9,547
- Debts after one year -€2,697
down €2,697 (-100.0%), from €2,697 to €0
- Other debts -€2,130
down €2,130 (-35.0%), from €6,090 to €3,960
- Current portion of long-term debt -€1,879
down €1,879 (-41.1%), from €4,576 to €2,697
- Profit (loss) carried forward -€890
down €890 (-9.8%), from -€9,124 to -€10,014
- Gross operating margin +€5,409
up €5,409, from -€711 to €4,698
- Depreciation +€189
up €189 (+4.0%), from €4,672 to €4,862
- Other operating charges -€159
down €159 (-17.7%), from €897 to €738
- Financial income +€150
up €150 (+74.0%), from €202 to €352
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 | €71,140 | €63,794 | -€7,346 | -10.3% |
| Fixed assets | 21/28 | €8,041 | €3,179 | -€4,862 | -60.5% |
| Tangible fixed assets | 22/27 | €8,041 | €3,179 | -€4,862 | -60.5% |
| Furniture and vehicles | 24 | €925 | €557 | -€368 | -39.8% |
| Leasing and similar rights | 25 | €7,116 | €2,622 | -€4,493 | -63.1% |
| Current assets | 29/58 | €63,099 | €60,614 | -€2,485 | -3.9% |
| Stocks and contracts in progress | 3 | €6,270 | €9,547 | +€3,277 | +52.3% |
| Stocks | 30/36 | €6,270 | €9,547 | +€3,277 | +52.3% |
| Amounts receivable within one year | 40/41 | €203 | €12,861 | +€12,658 | +6231.3% |
| Trade receivables | 40 | €0 | €11,437 | +€11,437 | |
| Other amounts receivable | 41 | €203 | €1,424 | +€1,220 | +600.8% |
| Cash at bank and in hand | 54/58 | €55,104 | €36,502 | -€18,602 | -33.8% |
| Deferred charges and accrued income | 490/1 | €1,522 | €1,705 | +€183 | +12.0% |
| Total equity and liabilities | 10/49 | €71,140 | €63,794 | -€7,346 | -10.3% |
| Equity | 10/15 | €55,796 | €54,905 | -€890 | -1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €46,320 | €46,320 | = | 0.0% |
| Distributable reserves | 133 | €46,320 | €46,320 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,124 | -€10,014 | -€890 | -9.8% |
| Amounts payable | 17/49 | €15,344 | €8,888 | -€6,456 | -42.1% |
| Amounts payable after more than one year | 17 | €2,697 | €0 | -€2,697 | -100.0% |
| Financial debts | 170/4 | €2,697 | €0 | -€2,697 | -100.0% |
| Amounts payable within one year | 42/48 | €12,647 | €8,488 | -€4,159 | -32.9% |
| Current portion of amounts payable after more than one year | 42 | €4,576 | €2,697 | -€1,879 | -41.1% |
| Trade debts | 44 | €632 | €1,007 | +€375 | +59.3% |
| Suppliers | 440/4 | €632 | €1,007 | +€375 | +59.3% |
| Taxes, remuneration and social security | 45 | €1,350 | €825 | -€525 | -38.9% |
| Taxes | 450/3 | €1,350 | €825 | -€525 | -38.9% |
| Other amounts payable | 47/48 | €6,090 | €3,960 | -€2,130 | -35.0% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,672 | €4,862 | +€189 | +4.0% |
| Other operating charges | 640/8 | €897 | €738 | -€159 | -17.7% |
| Gross operating margin | 9900 | -€711 | €4,698 | +€5,409 | |
| Operating profit (loss) | 9901 | -€6,281 | -€902 | +€5,379 | +85.6% |
| Financial income | 75/76B | €202 | €352 | +€150 | +74.0% |
| Recurring financial income | 75 | €202 | €352 | +€150 | +74.0% |
| Financial charges | 65/66B | €363 | €340 | -€23 | -6.3% |
| Recurring financial charges | 65 | €363 | €340 | -€23 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,441 | -€890 | +€5,551 | +86.2% |
| Profit (loss) for the period | 9904 | -€6,441 | -€890 | +€5,551 | +86.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,441 | -€890 | +€5,551 | +86.2% |
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 2 October 2026 via checked.be.