CLOTHES COMPANY: 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 COMPANY
Largest movements
- Tangible fixed assets +€67,591
up €67,591 (+236%), from €28,661 to €96,252
of which Other tangible fixed assets: +€67,146
- Stocks and contracts +€17,834
up €17,834 (+24.5%), from €72,799 to €90,633
- Cash +€3,307
up €3,307 (+73.6%), from €4,495 to €7,802
mainly Other debts (+€89,172) and Net result for the year (+€35,137)
- Other debts +€89,172
up €89,172 (+118%), from €75,264 to €164,435
- Tax, wage and social debts -€36,339
down €36,339 (-33.7%), from €107,901 to €71,562
of which Taxes: -€32,770
- Profit (loss) carried forward +€35,137
up €35,137 (+12.0%), from -€292,420 to -€257,283
- Trade debts +€4,315
up €4,315 (+8.6%), from €50,221 to €54,536
- Gross operating margin -€14,688
down €14,688 (-6.6%), from €223,938 to €209,250
- Staff costs -€12,285
down €12,285 (-7.9%), from €156,017 to €143,732
- Other operating charges -€7,035
down €7,035 (-65.8%), from €10,685 to €3,650
- Financial income +€2,394
up €2,394 (+79,784%), from €3 to €2,397
of which Non-recurring financial income: +€2,397
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 | €204,079 | €295,481 | +€91,402 | +44.8% |
| Fixed assets | 21/28 | €91,686 | €159,277 | +€67,591 | +73.7% |
| Tangible fixed assets | 22/27 | €28,661 | €96,252 | +€67,591 | +236% |
| Furniture and vehicles | 24 | €1,275 | €1,720 | +€445 | +34.9% |
| Other tangible fixed assets | 26 | €27,386 | €94,532 | +€67,146 | +245% |
| Financial fixed assets | 28 | €63,025 | €63,025 | = | 0.0% |
| Current assets | 29/58 | €112,392 | €136,204 | +€23,811 | +21.2% |
| Stocks and contracts in progress | 3 | €72,799 | €90,633 | +€17,834 | +24.5% |
| Stocks | 30/36 | €72,799 | €90,633 | +€17,834 | +24.5% |
| Amounts receivable within one year | 40/41 | €10,297 | €10,868 | +€571 | +5.5% |
| Trade receivables | 40 | €10,297 | €10,868 | +€571 | +5.5% |
| Current investments | 50/53 | €24,027 | €24,027 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,495 | €7,802 | +€3,307 | +73.6% |
| Deferred charges and accrued income | 490/1 | €775 | €2,875 | +€2,100 | +271% |
| Total equity and liabilities | 10/49 | €204,079 | €295,481 | +€91,402 | +44.8% |
| Equity | 10/15 | -€41,960 | -€6,823 | +€35,137 | +83.7% |
| Contributions | 10/11 | €198,600 | €198,600 | = | 0.0% |
| Reserves | 13 | €51,860 | €51,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €19,860 | - | -€19,860 | |
| Reserves not available under the articles | 1311 | €19,860 | - | -€19,860 | |
| Distributable reserves | 133 | €32,000 | €51,860 | +€19,860 | +62.1% |
| Profit (loss) carried forward | 14 | -€292,420 | -€257,283 | +€35,137 | +12.0% |
| Amounts payable | 17/49 | €246,038 | €302,303 | +€56,265 | +22.9% |
| Amounts payable within one year | 42/48 | €244,590 | €302,244 | +€57,654 | +23.6% |
| Financial debts | 43 | €11,204 | €11,711 | +€507 | +4.5% |
| Credit institutions | 430/8 | €11,204 | €11,711 | +€507 | +4.5% |
| Trade debts | 44 | €50,221 | €54,536 | +€4,315 | +8.6% |
| Suppliers | 440/4 | €50,221 | €54,536 | +€4,315 | +8.6% |
| Taxes, remuneration and social security | 45 | €107,901 | €71,562 | -€36,339 | -33.7% |
| Taxes | 450/3 | €82,972 | €50,202 | -€32,770 | -39.5% |
| Remuneration and social security | 454/9 | €24,929 | €21,360 | -€3,569 | -14.3% |
| Other amounts payable | 47/48 | €75,264 | €164,435 | +€89,172 | +118% |
| Accrued charges and deferred income | 492/3 | €1,448 | €60 | -€1,389 | -95.9% |
| Non-recurring operating income | 76A | €1,178 | €1,758 | +€581 | +49.3% |
| Remuneration, social security and pensions | 62 | €156,017 | €143,732 | -€12,285 | -7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,592 | €15,988 | -€604 | -3.6% |
| Other operating charges | 640/8 | €10,685 | €3,650 | -€7,035 | -65.8% |
| Gross operating margin | 9900 | €223,938 | €209,250 | -€14,688 | -6.6% |
| Operating profit (loss) | 9901 | €40,643 | €45,879 | +€5,236 | +12.9% |
| Financial income | 75/76B | €3 | €2,397 | +€2,394 | +79,784% |
| Recurring financial income | 75 | €3 | €2,397 | +€2,394 | +79,784% |
| Non-recurring financial income | 76B | - | €2,397 | +€2,397 | |
| Financial charges | 65/66B | €11,752 | €13,103 | +€1,351 | +11.5% |
| Recurring financial charges | 65 | €11,752 | €13,103 | +€1,351 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | €28,895 | €35,173 | +€6,278 | +21.7% |
| Income taxes | 67/77 | €150 | €36 | -€114 | -75.8% |
| Profit (loss) for the period | 9904 | €28,745 | €35,137 | +€6,392 | +22.2% |
| Profit (loss) for the period to be appropriated | 9905 | €28,745 | €35,137 | +€6,392 | +22.2% |
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 24 October 2026 via checked.be.