Costume & Co: what changed
Costume & Co
Largest movements
- Cash +€59,035
up €59,035 (+82.7%), from €71,409 to €130,444
mainly Net result for the year (+€47,136) and Tax, wage and social debts (+€19,918)
- Tangible fixed assets -€12,147
down €12,147 (-33.6%), from €36,154 to €24,007
of which Furniture and vehicles: -€6,981
- Reserves +€47,136
up €47,136 (+85.6%), from €55,071 to €102,207
- Tax, wage and social debts +€19,918
up €19,918 (+192%), from €10,375 to €30,293
of which Taxes: +€19,568
- Current portion of long-term debt -€10,912
down €10,912 (-60.7%), from €17,987 to €7,075
- Debts after one year -€7,075
down €7,075 (-34.8%), from €20,319 to €13,244
- Gross operating margin +€49,661
up €49,661 (+105%), from €47,330 to €96,991
- Taxes +€17,385
up €17,385 (+173%), from €10,028 to €27,413
- Staff costs +€2,999
up €2,999 (+9,763%), from €31 to €3,030
- Financial income -€2,263
down €2,263 (-87.7%), from €2,580 to €317
- Financial charges -€1,311
down €1,311 (-45.5%), from €2,884 to €1,573
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €208,193 | €255,563 | +€47,370 | +22.8% |
| Fixed assets | 21/28 | €36,154 | €24,007 | -€12,147 | -33.6% |
| Tangible fixed assets | 22/27 | €36,154 | €24,007 | -€12,147 | -33.6% |
| Land and buildings | 22 | €10,361 | €5,195 | -€5,166 | -49.9% |
| Furniture and vehicles | 24 | €25,793 | €18,812 | -€6,981 | -27.1% |
| Current assets | 29/58 | €172,039 | €231,557 | +€59,517 | +34.6% |
| Amounts receivable after more than one year | 29 | €38,550 | €38,550 | = | 0.0% |
| Other amounts receivable | 291 | €38,550 | €38,550 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €62,080 | €62,562 | +€482 | +0.8% |
| Trade receivables | 40 | €24,423 | €7,910 | -€16,513 | -67.6% |
| Other amounts receivable | 41 | €37,657 | €54,652 | +€16,995 | +45.1% |
| Cash at bank and in hand | 54/58 | €71,409 | €130,444 | +€59,035 | +82.7% |
| Total equity and liabilities | 10/49 | €208,193 | €255,563 | +€47,370 | +22.8% |
| Equity | 10/15 | €151,953 | €199,089 | +€47,136 | +31.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €55,071 | €102,207 | +€47,136 | +85.6% |
| Distributable reserves | 133 | €55,071 | €102,207 | +€47,136 | +85.6% |
| Profit (loss) carried forward | 14 | €78,282 | €78,282 | = | 0.0% |
| Amounts payable | 17/49 | €56,240 | €56,475 | +€235 | +0.4% |
| Amounts payable after more than one year | 17 | €20,319 | €13,244 | -€7,075 | -34.8% |
| Financial debts | 170/4 | €20,319 | €13,244 | -€7,075 | -34.8% |
| Amounts payable within one year | 42/48 | €34,281 | €43,230 | +€8,950 | +26.1% |
| Current portion of amounts payable after more than one year | 42 | €17,987 | €7,075 | -€10,912 | -60.7% |
| Financial debts | 43 | €1,674 | €1,674 | = | 0.0% |
| Credit institutions | 430/8 | €1,674 | €1,674 | = | 0.0% |
| Trade debts | 44 | €4,244 | €4,188 | -€56 | -1.3% |
| Suppliers | 440/4 | €4,244 | €4,188 | -€56 | -1.3% |
| Taxes, remuneration and social security | 45 | €10,375 | €30,293 | +€19,918 | +192% |
| Taxes | 450/3 | €10,375 | €29,943 | +€19,568 | +189% |
| Remuneration and social security | 454/9 | - | €350 | +€350 | |
| Accrued charges and deferred income | 492/3 | €1,640 | - | -€1,640 | |
| Remuneration, social security and pensions | 62 | €31 | €3,030 | +€2,999 | +9,763% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,141 | €16,424 | +€283 | +1.8% |
| Other operating charges | 640/8 | €2,973 | €1,732 | -€1,241 | -41.8% |
| Gross operating margin | 9900 | €47,330 | €96,991 | +€49,661 | +105% |
| Operating profit (loss) | 9901 | €28,185 | €75,805 | +€47,620 | +169% |
| Financial income | 75/76B | €2,580 | €317 | -€2,263 | -87.7% |
| Recurring financial income | 75 | €2,580 | €317 | -€2,263 | -87.7% |
| Financial charges | 65/66B | €2,884 | €1,573 | -€1,311 | -45.5% |
| Recurring financial charges | 65 | €2,884 | €1,573 | -€1,311 | -45.5% |
| Profit (loss) for the period before taxes | 9903 | €27,881 | €74,548 | +€46,667 | +167% |
| Income taxes | 67/77 | €10,028 | €27,413 | +€17,385 | +173% |
| Profit (loss) for the period | 9904 | €17,853 | €47,136 | +€29,282 | +164% |
| Profit (loss) for the period to be appropriated | 9905 | €17,853 | €47,136 | +€29,282 | +164% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.