TOYE SOLUTIONS: 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.
TOYE SOLUTIONS
Largest movements
- Current investments -€150,000
no longer reported in 2025 (was €150,000)
- Receivables within one year +€50,898
up €50,898 (+697%), from €7,307 to €58,205
of which Trade receivables: +€27,572
- Cash +€29,852
up €29,852 (+215%), from €13,889 to €43,741
mainly Current investments (+€150,000) and Stocks and contracts (+€25,681)
- Stocks and contracts -€25,681
down €25,681 (-22.6%), from €113,765 to €88,083
- Tangible fixed assets -€4,140
down €4,140 (-81.3%), from €5,094 to €954
of which Land and buildings: -€3,107
- Trade debts -€61,212
down €61,212 (-81.5%), from €75,109 to €13,897
- Reserves -€21,015
down €21,015 (-19.1%), from €109,793 to €88,779
of which Distributable reserves: -€21,015
- Accrued charges and deferred income -€11,500
down €11,500 (-91.4%), from €12,586 to €1,086
- Other debts -€3,615
down €3,615 (-15.2%), from €23,797 to €20,182
- Gross operating margin -€138,248
down €138,248, from €121,276 to -€16,973
- Taxes -€38,952
down €38,952 (-99.4%), from €39,202 to €250
- Financial income +€1,642
new in 2025: €1,642
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 | €291,719 | €192,647 | -€99,072 | -34.0% |
| Fixed assets | 21/28 | €6,759 | €2,619 | -€4,140 | -61.3% |
| Tangible fixed assets | 22/27 | €5,094 | €954 | -€4,140 | -81.3% |
| Land and buildings | 22 | €3,608 | €501 | -€3,107 | -86.1% |
| Plant, machinery and equipment | 23 | €368 | €30 | -€339 | -91.9% |
| Furniture and vehicles | 24 | €1,117 | €423 | -€694 | -62.1% |
| Financial fixed assets | 28 | €1,665 | €1,665 | = | 0.0% |
| Current assets | 29/58 | €284,960 | €190,029 | -€94,932 | -33.3% |
| Stocks and contracts in progress | 3 | €113,765 | €88,083 | -€25,681 | -22.6% |
| Stocks | 30/36 | €113,765 | €88,083 | -€25,681 | -22.6% |
| Amounts receivable within one year | 40/41 | €7,307 | €58,205 | +€50,898 | +697% |
| Trade receivables | 40 | €5,851 | €33,423 | +€27,572 | +471% |
| Other amounts receivable | 41 | €1,456 | €24,782 | +€23,326 | +1,602% |
| Current investments | 50/53 | €150,000 | - | -€150,000 | |
| Cash at bank and in hand | 54/58 | €13,889 | €43,741 | +€29,852 | +215% |
| Total equity and liabilities | 10/49 | €291,719 | €192,647 | -€99,072 | -34.0% |
| Equity | 10/15 | €122,193 | €101,179 | -€21,015 | -17.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €109,793 | €88,779 | -€21,015 | -19.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €107,933 | €86,919 | -€21,015 | -19.5% |
| Amounts payable | 17/49 | €169,526 | €91,468 | -€78,057 | -46.0% |
| Amounts payable after more than one year | 17 | €30,000 | €30,000 | = | 0.0% |
| Other amounts payable | 178/9 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €126,939 | €60,382 | -€66,557 | -52.4% |
| Trade debts | 44 | €75,109 | €13,897 | -€61,212 | -81.5% |
| Suppliers | 440/4 | €75,109 | €13,897 | -€61,212 | -81.5% |
| Taxes, remuneration and social security | 45 | €28,034 | €26,303 | -€1,731 | -6.2% |
| Taxes | 450/3 | €23,158 | €21,439 | -€1,719 | -7.4% |
| Remuneration and social security | 454/9 | €4,876 | €4,864 | -€12 | -0.2% |
| Other amounts payable | 47/48 | €23,797 | €20,182 | -€3,615 | -15.2% |
| Accrued charges and deferred income | 492/3 | €12,586 | €1,086 | -€11,500 | -91.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,921 | €1,116 | -€804 | -41.9% |
| Other operating charges | 640/8 | €1,097 | €1,130 | +€33 | +3.0% |
| Non-recurring operating charges | 66A | - | €3,023 | +€3,023 | |
| Gross operating margin | 9900 | €121,276 | -€16,973 | -€138,248 | |
| Operating profit (loss) | 9901 | €118,258 | -€22,243 | -€140,501 | |
| Financial income | 75/76B | - | €1,642 | +€1,642 | |
| Recurring financial income | 75 | - | €1,642 | +€1,642 | |
| Financial charges | 65/66B | €1,095 | €163 | -€932 | -85.1% |
| Recurring financial charges | 65 | €1,095 | €163 | -€932 | -85.1% |
| Profit (loss) for the period before taxes | 9903 | €117,163 | -€20,764 | -€137,928 | |
| Income taxes | 67/77 | €39,202 | €250 | -€38,952 | -99.4% |
| Profit (loss) for the period | 9904 | €77,962 | -€21,015 | -€98,976 | |
| Profit (loss) for the period to be appropriated | 9905 | €77,962 | -€21,015 | -€98,976 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.