TUYA BEYERS: 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.
TUYA BEYERS
Largest movements
- Cash +€125,963
up €125,963 (+731%), from €17,235 to €143,198
mainly Current investments (+€100,000) and Net result for the year (+€26,070)
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Receivables within one year +€7,866
up €7,866 (+42.8%), from €18,394 to €26,260
of which Trade receivables: +€11,861
- Reserves +€26,070
up €26,070 (+18.0%), from €144,519 to €170,589
of which Distributable reserves: +€26,070
- Tax, wage and social debts +€8,462
up €8,462 (+1,078%), from €785 to €9,248
- Other debts -€3,260
down €3,260 (-7.8%), from €41,734 to €38,474
- Gross operating margin +€20,316
up €20,316 (+115%), from €17,732 to €38,048
- Taxes +€4,725
up €4,725 (+69.9%), from €6,763 to €11,488
- Financial income -€3,697
down €3,697 (-66.9%), from €5,523 to €1,825
- Other operating charges -€500
down €500 (-41.4%), from €1,209 to €709
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 | €196,153 | €226,669 | +€30,516 | +15.6% |
| Fixed assets | 21/28 | €7,454 | €5,918 | -€1,537 | -20.6% |
| Tangible fixed assets | 22/27 | €7,454 | €5,918 | -€1,537 | -20.6% |
| Land and buildings | 22 | €3,745 | €3,173 | -€572 | -15.3% |
| Furniture and vehicles | 24 | €3,709 | €2,745 | -€964 | -26.0% |
| Current assets | 29/58 | €188,699 | €220,751 | +€32,052 | +17.0% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €18,394 | €26,260 | +€7,866 | +42.8% |
| Trade receivables | 40 | €14,399 | €26,260 | +€11,861 | +82.4% |
| Other amounts receivable | 41 | €3,995 | - | -€3,995 | |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €17,235 | €143,198 | +€125,963 | +731% |
| Deferred charges and accrued income | 490/1 | €3,070 | €1,293 | -€1,777 | -57.9% |
| Total equity and liabilities | 10/49 | €196,153 | €226,669 | +€30,516 | +15.6% |
| Equity | 10/15 | €150,752 | €176,822 | +€26,070 | +17.3% |
| Contributions | 10/11 | €6,233 | €6,233 | = | 0.0% |
| Reserves | 13 | €144,519 | €170,589 | +€26,070 | +18.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €144,519 | €170,589 | +€26,070 | +18.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €45,402 | €49,847 | +€4,445 | +9.8% |
| Amounts payable within one year | 42/48 | €45,402 | €49,847 | +€4,445 | +9.8% |
| Trade debts | 44 | €2,882 | €2,125 | -€757 | -26.3% |
| Suppliers | 440/4 | €2,882 | €2,125 | -€757 | -26.3% |
| Taxes, remuneration and social security | 45 | €785 | €9,248 | +€8,462 | +1,078% |
| Taxes | 450/3 | €785 | €9,248 | +€8,462 | +1,078% |
| Other amounts payable | 47/48 | €41,734 | €38,474 | -€3,260 | -7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,537 | €1,537 | = | 0.0% |
| Other operating charges | 640/8 | €1,209 | €709 | -€500 | -41.4% |
| Gross operating margin | 9900 | €17,732 | €38,048 | +€20,316 | +115% |
| Operating profit (loss) | 9901 | €14,987 | €35,803 | +€20,816 | +139% |
| Financial income | 75/76B | €5,523 | €1,825 | -€3,697 | -66.9% |
| Recurring financial income | 75 | €5,523 | €1,825 | -€3,697 | -66.9% |
| Financial charges | 65/66B | €84 | €70 | -€14 | -16.6% |
| Recurring financial charges | 65 | €84 | €70 | -€14 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €20,425 | €37,558 | +€17,133 | +83.9% |
| Income taxes | 67/77 | €6,763 | €11,488 | +€4,725 | +69.9% |
| Profit (loss) for the period | 9904 | €13,663 | €26,070 | +€12,408 | +90.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,663 | €26,070 | +€12,408 | +90.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.