TOYMAN: 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.
TOYMAN
Largest movements
- Receivables within one year +€119,582
up €119,582 (+1254.6%), from €9,532 to €129,114
- Cash -€40,675
down €40,675 (-89.3%), from €45,554 to €4,879
mainly Receivables within one year (-€119,582) and Investment in fixed assets (net) (-€29,000)
- Tangible fixed assets +€6,808
up €6,808 (+10.4%), from €65,569 to €72,377
- Intangible fixed assets -€3,600
down €3,600 (-11.1%), from €32,400 to €28,800
- Debts within one year +€100,625
up €100,625 (+88.1%), from €114,163 to €214,788
- Equity -€18,510
down €18,510 (-65.6%), from €28,227 to €9,717
of which Contributions: -€18,600
- Gross operating margin -€75,281
down €75,281 (-89.8%), from €83,800 to €8,519
- Taxes -€5,034
no longer reported in 2019 (was €5,034)
- Depreciation +€4,440
up €4,440 (+20.8%), from €21,352 to €25,792
From the 2018 result to the 2019 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 2018 and 2019 balance sheets and the 2019 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2018 | 2019 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €157,054 | €239,170 | +€82,115 | +52.3% |
| Fixed assets | 21/28 | €97,969 | €101,177 | +€3,208 | +3.3% |
| Intangible fixed assets | 21 | €32,400 | €28,800 | -€3,600 | -11.1% |
| Tangible fixed assets | 22/27 | €65,569 | €72,377 | +€6,808 | +10.4% |
| Current assets | 29/58 | €59,085 | €137,993 | +€78,908 | +133.5% |
| Stocks and contracts in progress | 3 | €4,000 | €4,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,532 | €129,114 | +€119,582 | +1254.6% |
| Cash at bank and in hand | 54/58 | €45,554 | €4,879 | -€40,675 | -89.3% |
| Total equity and liabilities | 10/49 | €157,054 | €239,170 | +€82,115 | +52.3% |
| Equity | 10/15 | €28,227 | €9,717 | -€18,510 | -65.6% |
| Contributions | 10/11 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,767 | -€10,743 | -€18,510 | |
| Amounts payable | 17/49 | €128,827 | €229,452 | +€100,625 | +78.1% |
| Amounts payable after more than one year | 17 | €14,665 | €14,665 | = | 0.0% |
| Amounts payable within one year | 42/48 | €114,163 | €214,788 | +€100,625 | +88.1% |
| Trade debts | 44 | €87,194 | €93,259 | +€6,065 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,352 | €25,792 | +€4,440 | +20.8% |
| Gross operating margin | 9900 | €83,800 | €8,519 | -€75,281 | -89.8% |
| Operating profit (loss) | 9901 | €17,112 | -€17,843 | -€34,955 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Recurring financial charges | 65 | €2,451 | €666 | -€1,785 | -72.8% |
| Profit (loss) for the period before taxes | 9903 | €14,661 | -€18,510 | -€33,170 | |
| Income taxes | 67/77 | €5,034 | - | -€5,034 | |
| Profit (loss) for the period | 9904 | €9,627 | -€18,510 | -€28,136 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,627 | -€18,510 | -€28,136 |
Source: filed annual accounts (NBB), financial years ended 31 December 2018 and 31 December 2019. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.