TOYISSIMO: 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.
TOYISSIMO
Largest movements
- Cash +€15,165
up €15,165 (+14.9%), from €101,991 to €117,157
mainly Net result for the year (+€12,865) and Receivables within one year (+€9,541)
- Receivables within one year -€9,541
down €9,541 (-60.4%), from €15,795 to €6,254
of which Trade receivables: -€10,626
- Reserves +€20,000
up €20,000 (+91.5%), from €21,860 to €41,860
of which Distributable reserves: +€20,000
- Trade debts -€8,116
down €8,116 (-54.3%), from €14,948 to €6,832
- Profit (loss) carried forward -€7,135
down €7,135 (-8.3%), from €85,755 to €78,620
- Taxes +€6,516
up €6,516 (+1525.9%), from €427 to €6,943
- Gross operating margin -€2,579
down €2,579 (-9.7%), from €26,465 to €23,886
- Financial charges -€1,454
down €1,454 (-30.4%), from €4,781 to €3,327
- Depreciation -€390
no longer reported in 2025 (was €390)
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 | €132,437 | €138,062 | +€5,624 | +4.2% |
| Fixed assets | 21/28 | €14,651 | €14,651 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €14,651 | €14,651 | = | 0.0% |
| Current assets | 29/58 | €117,786 | €123,411 | +€5,624 | +4.8% |
| Amounts receivable within one year | 40/41 | €15,795 | €6,254 | -€9,541 | -60.4% |
| Trade receivables | 40 | €14,322 | €3,695 | -€10,626 | -74.2% |
| Other amounts receivable | 41 | €1,473 | €2,559 | +€1,086 | +73.7% |
| Cash at bank and in hand | 54/58 | €101,991 | €117,157 | +€15,165 | +14.9% |
| Total equity and liabilities | 10/49 | €132,437 | €138,062 | +€5,624 | +4.2% |
| Equity | 10/15 | €115,415 | €128,280 | +€12,865 | +11.1% |
| Contributions | 10/11 | €7,800 | €7,800 | = | 0.0% |
| Capital | 10 | €7,800 | €7,800 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €10,800 | €10,800 | = | 0.0% |
| Reserves | 13 | €21,860 | €41,860 | +€20,000 | +91.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €40,000 | +€20,000 | +100.0% |
| Profit (loss) carried forward | 14 | €85,755 | €78,620 | -€7,135 | -8.3% |
| Amounts payable | 17/49 | €17,022 | €9,781 | -€7,241 | -42.5% |
| Amounts payable within one year | 42/48 | €17,022 | €9,781 | -€7,241 | -42.5% |
| Trade debts | 44 | €14,948 | €6,832 | -€8,116 | -54.3% |
| Suppliers | 440/4 | €14,948 | €6,832 | -€8,116 | -54.3% |
| Taxes, remuneration and social security | 45 | €2,074 | €2,949 | +€875 | +42.2% |
| Taxes | 450/3 | €0 | €2,946 | +€2,946 | |
| Remuneration and social security | 454/9 | €2,074 | €3 | -€2,071 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €390 | - | -€390 | |
| Other operating charges | 640/8 | €727 | €751 | +€24 | +3.3% |
| Gross operating margin | 9900 | €26,465 | €23,886 | -€2,579 | -9.7% |
| Operating profit (loss) | 9901 | €25,347 | €23,134 | -€2,213 | -8.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4,781 | €3,327 | -€1,454 | -30.4% |
| Recurring financial charges | 65 | €4,781 | €3,327 | -€1,454 | -30.4% |
| Profit (loss) for the period before taxes | 9903 | €20,566 | €19,808 | -€759 | -3.7% |
| Income taxes | 67/77 | €427 | €6,943 | +€6,516 | +1525.9% |
| Profit (loss) for the period | 9904 | €20,139 | €12,865 | -€7,274 | -36.1% |
| Profit (loss) for the period to be appropriated | 9905 | €20,139 | €12,865 | -€7,274 | -36.1% |
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 5 October 2026 via checked.be.