CLOTHING ROSE: 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.
CLOTHING ROSE
Largest movements
- Tangible fixed assets -€16,390
down €16,390 (-37.8%), from €43,358 to €26,967
of which Furniture and vehicles: -€8,437
- Cash -€11,476
down €11,476 (-33.8%), from €33,933 to €22,457
mainly Receivables within one year (-€10,809) and Stocks and contracts (-€8,183)
- Receivables within one year +€10,809
up €10,809 (+140%), from €7,736 to €18,544
of which Other amounts receivable: +€10,809
- Stocks and contracts +€8,183
up €8,183 (+18.1%), from €45,255 to €53,438
- Current portion of long-term debt -€7,703
down €7,703 (-100%), from €7,703 to €0
- Trade debts -€4,640
down €4,640 (-86.2%), from €5,380 to €740
- Tax, wage and social debts +€3,008
up €3,008 (+18.3%), from €16,412 to €19,419
of which Remuneration and social security: +€1,887
- Purchases and services -€15,562
down €15,562 (-3.6%), from €431,703 to €416,141
- Gross operating margin +€6,001
up €6,001 (+7.3%), from €82,484 to €88,485
- Staff costs +€5,399
up €5,399 (+9.1%), from €59,173 to €64,572
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 | €131,583 | €122,772 | -€8,810 | -6.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €43,758 | €27,367 | -€16,390 | -37.5% |
| Tangible fixed assets | 22/27 | €43,358 | €26,967 | -€16,390 | -37.8% |
| Plant, machinery and equipment | 23 | €26,159 | €18,205 | -€7,953 | -30.4% |
| Furniture and vehicles | 24 | €17,199 | €8,762 | -€8,437 | -49.1% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €87,825 | €95,405 | +€7,580 | +8.6% |
| Stocks and contracts in progress | 3 | €45,255 | €53,438 | +€8,183 | +18.1% |
| Stocks | 30/36 | €45,255 | €53,438 | +€8,183 | +18.1% |
| Amounts receivable within one year | 40/41 | €7,736 | €18,544 | +€10,809 | +140% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €7,736 | €18,544 | +€10,809 | +140% |
| Cash at bank and in hand | 54/58 | €33,933 | €22,457 | -€11,476 | -33.8% |
| Deferred charges and accrued income | 490/1 | €901 | €966 | +€65 | +7.2% |
| Total equity and liabilities | 10/49 | €131,583 | €122,772 | -€8,810 | -6.7% |
| Equity | 10/15 | €101,814 | €102,613 | +€798 | +0.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €89,414 | €90,213 | +€798 | +0.9% |
| Distributable reserves | 133 | €89,414 | €90,213 | +€798 | +0.9% |
| Amounts payable | 17/49 | €29,769 | €20,160 | -€9,609 | -32.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €29,769 | €20,160 | -€9,609 | -32.3% |
| Current portion of amounts payable after more than one year | 42 | €7,703 | €0 | -€7,703 | -100% |
| Trade debts | 44 | €5,380 | €740 | -€4,640 | -86.2% |
| Suppliers | 440/4 | €5,380 | €740 | -€4,640 | -86.2% |
| Taxes, remuneration and social security | 45 | €16,412 | €19,419 | +€3,008 | +18.3% |
| Taxes | 450/3 | €17 | €1,137 | +€1,120 | +6,563% |
| Remuneration and social security | 454/9 | €16,394 | €18,282 | +€1,887 | +11.5% |
| Other amounts payable | 47/48 | €274 | €0 | -€274 | -100% |
| Goods, raw materials, services and sundry goods | 60/61 | €431,703 | €416,141 | -€15,562 | -3.6% |
| Remuneration, social security and pensions | 62 | €59,173 | €64,572 | +€5,399 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,442 | €16,390 | -€51 | -0.3% |
| Other operating charges | 640/8 | €3,443 | €3,848 | +€404 | +11.7% |
| Gross operating margin | 9900 | €82,484 | €88,485 | +€6,001 | +7.3% |
| Operating profit (loss) | 9901 | €3,426 | €3,675 | +€249 | +7.3% |
| Financial income | 75/76B | €51 | €315 | +€264 | +518% |
| Recurring financial income | 75 | €51 | €315 | +€264 | +518% |
| Financial charges | 65/66B | €2,305 | €2,767 | +€462 | +20.1% |
| Recurring financial charges | 65 | €2,305 | €2,767 | +€462 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | €1,172 | €1,222 | +€50 | +4.3% |
| Income taxes | 67/77 | €1,001 | €424 | -€577 | -57.7% |
| Profit (loss) for the period | 9904 | €171 | €798 | +€628 | +368% |
| Profit (loss) for the period to be appropriated | 9905 | €171 | €798 | +€628 | +368% |
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 28 October 2026 via checked.be.