TOYECTS: 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.
TOYECTS
Largest movements
- Cash +€42,206
up €42,206 (+81.3%), from €51,913 to €94,119
mainly Net result for the year (+€30,993) and Depreciation (+€21,371)
- Receivables within one year -€5,758
down €5,758 (-56.7%), from €10,150 to €4,392
of which Trade receivables: -€4,816
- Tangible fixed assets -€2,859
down €2,859 (-3.3%), from €87,857 to €84,998
of which Furniture and vehicles: -€20,556
- Reserves +€29,327
up €29,327 (+31.8%), from €92,205 to €121,532
- Debts after one year -€13,842
down €13,842 (-92.1%), from €15,021 to €1,180
- Tax, wage and social debts +€9,216
up €9,216 (+59.8%), from €15,408 to €24,624
of which Taxes: +€9,216
- Other debts +€4,315
up €4,315 (+33.3%), from €12,943 to €17,258
- Trade debts +€2,108
up €2,108 (+70.3%), from €2,999 to €5,107
- Gross operating margin +€12,374
up €12,374 (+21.8%), from €56,651 to €69,025
- Taxes +€5,628
up €5,628 (+69.7%), from €8,074 to €13,702
- Other operating charges +€928
up €928 (+736.5%), from €126 to €1,054
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 | €152,591 | €184,573 | +€31,982 | +21.0% |
| Fixed assets | 21/28 | €87,857 | €84,998 | -€2,859 | -3.3% |
| Tangible fixed assets | 22/27 | €87,857 | €84,998 | -€2,859 | -3.3% |
| Plant, machinery and equipment | 23 | - | €2,295 | +€2,295 | |
| Furniture and vehicles | 24 | €87,857 | €67,301 | -€20,556 | -23.4% |
| Other tangible fixed assets | 26 | - | €15,401 | +€15,401 | |
| Current assets | 29/58 | €64,734 | €99,575 | +€34,841 | +53.8% |
| Amounts receivable within one year | 40/41 | €10,150 | €4,392 | -€5,758 | -56.7% |
| Trade receivables | 40 | €9,208 | €4,392 | -€4,816 | -52.3% |
| Other amounts receivable | 41 | €942 | €0 | -€942 | -100.0% |
| Cash at bank and in hand | 54/58 | €51,913 | €94,119 | +€42,206 | +81.3% |
| Deferred charges and accrued income | 490/1 | €2,671 | €1,064 | -€1,607 | -60.2% |
| Total equity and liabilities | 10/49 | €152,591 | €184,573 | +€31,982 | +21.0% |
| Equity | 10/15 | €92,305 | €121,632 | +€29,327 | +31.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €92,205 | €121,532 | +€29,327 | +31.8% |
| Distributable reserves | 133 | €92,205 | €121,532 | +€29,327 | +31.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €60,286 | €62,941 | +€2,655 | +4.4% |
| Amounts payable after more than one year | 17 | €15,021 | €1,180 | -€13,842 | -92.1% |
| Financial debts | 170/4 | €15,021 | €1,180 | -€13,842 | -92.1% |
| Amounts payable within one year | 42/48 | €44,629 | €60,830 | +€16,201 | +36.3% |
| Current portion of amounts payable after more than one year | 42 | €13,280 | €13,842 | +€562 | +4.2% |
| Trade debts | 44 | €2,999 | €5,107 | +€2,108 | +70.3% |
| Suppliers | 440/4 | €2,999 | €5,107 | +€2,108 | +70.3% |
| Taxes, remuneration and social security | 45 | €15,408 | €24,624 | +€9,216 | +59.8% |
| Taxes | 450/3 | €13,408 | €22,624 | +€9,216 | +68.7% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €12,943 | €17,258 | +€4,315 | +33.3% |
| Accrued charges and deferred income | 492/3 | €636 | €932 | +€295 | +46.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,805 | €21,371 | +€566 | +2.7% |
| Other operating charges | 640/8 | €126 | €1,054 | +€928 | +736.5% |
| Gross operating margin | 9900 | €56,651 | €69,025 | +€12,374 | +21.8% |
| Operating profit (loss) | 9901 | €35,720 | €46,600 | +€10,880 | +30.5% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €2,123 | €1,910 | -€213 | -10.0% |
| Recurring financial charges | 65 | €2,123 | €1,910 | -€213 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €33,597 | €44,695 | +€11,098 | +33.0% |
| Income taxes | 67/77 | €8,074 | €13,702 | +€5,628 | +69.7% |
| Profit (loss) for the period | 9904 | €25,523 | €30,993 | +€5,470 | +21.4% |
| Profit (loss) for the period to be appropriated | 9905 | €25,523 | €30,993 | +€5,470 | +21.4% |
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 8 October 2026 via checked.be.