CLOTHES & CO BY ALY: 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.
CLOTHES & CO BY ALY
Largest movements
- Receivables within one year -€30,594
down €30,594 (-44.7%), from €68,469 to €37,875
of which Trade receivables: -€54,623
- Cash -€13,377
down €13,377 (-30.0%), from €44,560 to €31,183
mainly Trade debts (-€36,442) and Stocks and contracts (-€8,270)
- Stocks and contracts +€8,270
up €8,270 (+38.5%), from €21,493 to €29,763
- Intangible fixed assets -€3,000
down €3,000 (-36.4%), from €8,250 to €5,250
- Trade debts -€36,442
down €36,442 (-73.3%), from €49,743 to €13,301
- Current portion of long-term debt -€2,797
down €2,797 (-32.7%), from €8,557 to €5,760
- Other debts -€1,798
down €1,798 (-100%), from €1,798 to €0
- Staff costs +€29,260
up €29,260 (+395%), from €7,400 to €36,659
- Gross operating margin +€8,021
up €8,021 (+19.2%), from €41,787 to €49,808
- Taxes -€5,418
down €5,418 (-74.6%), from €7,258 to €1,840
- Other operating charges -€1,194
down €1,194 (-79.1%), from €1,510 to €316
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 | €156,631 | €116,744 | -€39,888 | -25.5% |
| Fixed assets | 21/28 | €22,110 | €17,923 | -€4,187 | -18.9% |
| Intangible fixed assets | 21 | €8,250 | €5,250 | -€3,000 | -36.4% |
| Tangible fixed assets | 22/27 | €13,860 | €12,673 | -€1,187 | -8.6% |
| Land and buildings | 22 | €9,910 | €11,263 | +€1,354 | +13.7% |
| Furniture and vehicles | 24 | €3,950 | €1,410 | -€2,540 | -64.3% |
| Current assets | 29/58 | €134,522 | €98,820 | -€35,701 | -26.5% |
| Stocks and contracts in progress | 3 | €21,493 | €29,763 | +€8,270 | +38.5% |
| Stocks | 30/36 | €21,493 | €29,763 | +€8,270 | +38.5% |
| Amounts receivable within one year | 40/41 | €68,469 | €37,875 | -€30,594 | -44.7% |
| Trade receivables | 40 | €60,727 | €6,104 | -€54,623 | -89.9% |
| Other amounts receivable | 41 | €7,742 | €31,771 | +€24,029 | +310% |
| Cash at bank and in hand | 54/58 | €44,560 | €31,183 | -€13,377 | -30.0% |
| Total equity and liabilities | 10/49 | €156,631 | €116,744 | -€39,888 | -25.5% |
| Equity | 10/15 | €88,732 | €89,251 | +€519 | +0.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €32,500 | €32,500 | = | 0.0% |
| Distributable reserves | 133 | €32,500 | €32,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,232 | €55,751 | +€519 | +0.9% |
| Amounts payable | 17/49 | €67,899 | €27,493 | -€40,407 | -59.5% |
| Amounts payable within one year | 42/48 | €67,899 | €27,493 | -€40,407 | -59.5% |
| Current portion of amounts payable after more than one year | 42 | €8,557 | €5,760 | -€2,797 | -32.7% |
| Trade debts | 44 | €49,743 | €13,301 | -€36,442 | -73.3% |
| Suppliers | 440/4 | €49,743 | €13,301 | -€36,442 | -73.3% |
| Taxes, remuneration and social security | 45 | €7,801 | €8,431 | +€631 | +8.1% |
| Taxes | 450/3 | €7,801 | €3,767 | -€4,034 | -51.7% |
| Remuneration and social security | 454/9 | - | €4,664 | +€4,664 | |
| Other amounts payable | 47/48 | €1,798 | €0 | -€1,798 | -100% |
| Remuneration, social security and pensions | 62 | €7,400 | €36,659 | +€29,260 | +395% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,548 | €7,717 | +€169 | +2.2% |
| Other operating charges | 640/8 | €1,510 | €316 | -€1,194 | -79.1% |
| Gross operating margin | 9900 | €41,787 | €49,808 | +€8,021 | +19.2% |
| Operating profit (loss) | 9901 | €25,330 | €5,117 | -€20,214 | -79.8% |
| Financial income | 75/76B | €79 | €333 | +€254 | +321% |
| Recurring financial income | 75 | €79 | €333 | +€254 | +321% |
| Financial charges | 65/66B | €343 | €590 | +€247 | +71.8% |
| Recurring financial charges | 65 | €343 | €590 | +€247 | +71.8% |
| Profit (loss) for the period before taxes | 9903 | €25,066 | €4,859 | -€20,207 | -80.6% |
| Income taxes | 67/77 | €7,258 | €1,840 | -€5,418 | -74.6% |
| Profit (loss) for the period | 9904 | €17,808 | €3,019 | -€14,789 | -83.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,808 | €3,019 | -€14,789 | -83.0% |
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 31 October 2026 via checked.be.