Chic & Simpel: 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.
Chic & Simpel
Largest movements
- Cash -€41,192
down €41,192 (-91.4%), from €45,073 to €3,881
mainly Other debts (-€54,843) and Trade debts (-€49,331)
- Stocks and contracts -€19,831
down €19,831 (-81.6%), from €24,300 to €4,469
- Receivables within one year -€15,966
down €15,966 (-28.0%), from €57,047 to €41,081
of which Other amounts receivable: -€15,428
- Tangible fixed assets -€5,790
down €5,790 (-19.1%), from €30,370 to €24,579
of which Plant, machinery and equipment: -€6,094
- Other debts -€54,843
down €54,843 (-93.2%), from €58,833 to €3,990
- Trade debts -€49,331
down €49,331 (-95.9%), from €51,461 to €2,130
- Reserves +€30,031
up €30,031 (+283%), from €10,599 to €40,631
of which Distributable reserves: +€30,031
- Tax, wage and social debts -€8,863
down €8,863 (-36.4%), from €24,323 to €15,460
of which Remuneration and social security: -€9,580
- Gross operating margin -€36,671
down €36,671 (-18.3%), from €200,068 to €163,397
- Staff costs -€14,595
down €14,595 (-13.4%), from €108,531 to €93,936
- Taxes +€5,053
up €5,053 (+48.0%), from €10,528 to €15,581
- Write-downs +€3,151
new in 2025: €3,151
- Depreciation -€2,151
down €2,151 (-19.9%), from €10,786 to €8,634
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 | €157,616 | €74,610 | -€83,006 | -52.7% |
| Fixed assets | 21/28 | €30,370 | €24,579 | -€5,790 | -19.1% |
| Tangible fixed assets | 22/27 | €30,370 | €24,579 | -€5,790 | -19.1% |
| Land and buildings | 22 | €4,485 | €3,334 | -€1,151 | -25.7% |
| Plant, machinery and equipment | 23 | €23,721 | €17,627 | -€6,094 | -25.7% |
| Furniture and vehicles | 24 | €2,164 | €3,618 | +€1,455 | +67.2% |
| Current assets | 29/58 | €127,247 | €50,031 | -€77,216 | -60.7% |
| Stocks and contracts in progress | 3 | €24,300 | €4,469 | -€19,831 | -81.6% |
| Stocks | 30/36 | €24,300 | €4,469 | -€19,831 | -81.6% |
| Amounts receivable within one year | 40/41 | €57,047 | €41,081 | -€15,966 | -28.0% |
| Trade receivables | 40 | €537 | €0 | -€537 | -100% |
| Other amounts receivable | 41 | €56,509 | €41,081 | -€15,428 | -27.3% |
| Cash at bank and in hand | 54/58 | €45,073 | €3,881 | -€41,192 | -91.4% |
| Deferred charges and accrued income | 490/1 | €827 | €600 | -€227 | -27.5% |
| Total equity and liabilities | 10/49 | €157,616 | €74,610 | -€83,006 | -52.7% |
| Equity | 10/15 | €22,999 | €53,031 | +€30,031 | +131% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €10,599 | €40,631 | +€30,031 | +283% |
| Non-distributable reserves | 130/1 | €31 | €31 | = | 0.0% |
| Reserves not available under the articles | 1311 | €31 | €31 | = | 0.0% |
| Distributable reserves | 133 | €10,569 | €40,600 | +€30,031 | +284% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €134,617 | €21,580 | -€113,038 | -84.0% |
| Amounts payable within one year | 42/48 | €134,617 | €21,580 | -€113,038 | -84.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €51,461 | €2,130 | -€49,331 | -95.9% |
| Suppliers | 440/4 | €51,461 | €2,130 | -€49,331 | -95.9% |
| Taxes, remuneration and social security | 45 | €24,323 | €15,460 | -€8,863 | -36.4% |
| Taxes | 450/3 | €11,864 | €12,581 | +€717 | +6.0% |
| Remuneration and social security | 454/9 | €12,459 | €2,879 | -€9,580 | -76.9% |
| Other amounts payable | 47/48 | €58,833 | €3,990 | -€54,843 | -93.2% |
| Remuneration, social security and pensions | 62 | €108,531 | €93,936 | -€14,595 | -13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,786 | €8,634 | -€2,151 | -19.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,151 | +€3,151 | |
| Other operating charges | 640/8 | €3,534 | €3,273 | -€261 | -7.4% |
| Non-recurring operating charges | 66A | - | €8,020 | +€8,020 | |
| Gross operating margin | 9900 | €200,068 | €163,397 | -€36,671 | -18.3% |
| Operating profit (loss) | 9901 | €77,218 | €46,384 | -€30,834 | -39.9% |
| Financial income | 75/76B | €0 | €34 | +€34 | |
| Recurring financial income | 75 | €0 | €34 | +€34 | |
| Financial charges | 65/66B | €1,169 | €805 | -€364 | -31.1% |
| Recurring financial charges | 65 | €1,169 | €805 | -€364 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €76,049 | €45,612 | -€30,436 | -40.0% |
| Income taxes | 67/77 | €10,528 | €15,581 | +€5,053 | +48.0% |
| Profit (loss) for the period | 9904 | €65,521 | €30,031 | -€35,490 | -54.2% |
| Profit (loss) for the period to be appropriated | 9905 | €65,521 | €30,031 | -€35,490 | -54.2% |
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 14 October 2026 via checked.be.