COUTURE ROBEL: 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.
What changed
COUTURE ROBEL
NACE 47.716, Retail sale of clothing and accessories for women, men, children and babies (general range)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€4,672
2024 · €7,235-€2,562
Equity
€219,143
2024 · €214,470+€4,672
Cash
€156,131
2024 · €153,970+€2,162
Balance sheet total
€307,371
2024 · €313,060-€5,690
Largest movements
Assets
- Receivables within one year -€6,003
down €6,003 (-28.4%), from €21,169 to €15,166
of which Trade receivables: -€4,948
Equity and liabilities
- Accrued charges and deferred income -€6,057
down €6,057 (-100%), from €6,057 to €0
- Profit (loss) carried forward +€4,672
up €4,672 (+41.0%), from -€11,386 to -€6,713
- Other debts -€4,668
down €4,668 (-5.9%), from €78,574 to €73,906
Income statement
- Gross operating margin -€44,873
down €44,873 (-58.0%), from €77,380 to €32,507
- Write-downs -€24,326
down €24,326, from €1,486 to -€22,841
- Staff costs -€8,912
down €8,912 (-15.5%), from €57,484 to €48,572
- Financial charges -€6,111
down €6,111 (-96.8%), from €6,312 to €200
- Taxes -€2,508
down €2,508 (-94.7%), from €2,648 to €140
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.
Result 2024
€7,235
Gross operating margin
-€44,873
Staff costs
+€8,912
Depreciation
+€307
Write-downs
+€24,326
Other operating charges
-€21
Financial income
+€168
Financial charges
+€6,111
Taxes
+€2,508
Result 2025
€4,672
raises the resultlowers the result
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.
From operations
+€3,030
Investment
-€869
Financing
€0
Cash 2024
€153,970
From operations (derived)
+€3,030
Net result for the year
+€4,672
Depreciation
+€1,211
Stocks and contracts
+€2,562
Receivables within one year
+€6,003
Deferred charges and accrued income
-€1,056
Trade debts
-€1,292
Tax, wage and social debts
+€1,655
Other debts
-€4,668
Accrued charges and deferred income
-€6,057
Investment (derived)
-€869
Investment in fixed assets (net)
-€869
Cash 2025
€156,131
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €313,060 | €307,371 | -€5,690 | -1.8% |
| Fixed assets | 21/28 | €4,528 | €4,186 | -€342 | -7.6% |
| Tangible fixed assets | 22/27 | €4,528 | €4,186 | -€342 | -7.6% |
| Plant, machinery and equipment | 23 | €741 | €289 | -€452 | -61.0% |
| Furniture and vehicles | 24 | €70 | €579 | +€509 | +727% |
| Other tangible fixed assets | 26 | €3,717 | €3,317 | -€399 | -10.7% |
| Current assets | 29/58 | €308,532 | €303,185 | -€5,347 | -1.7% |
| Stocks and contracts in progress | 3 | €132,657 | €130,095 | -€2,562 | -1.9% |
| Stocks | 30/36 | €132,657 | €130,095 | -€2,562 | -1.9% |
| Amounts receivable within one year | 40/41 | €21,169 | €15,166 | -€6,003 | -28.4% |
| Trade receivables | 40 | €20,114 | €15,166 | -€4,948 | -24.6% |
| Other amounts receivable | 41 | €1,055 | €0 | -€1,055 | -100% |
| Cash at bank and in hand | 54/58 | €153,970 | €156,131 | +€2,162 | +1.4% |
| Deferred charges and accrued income | 490/1 | €737 | €1,793 | +€1,056 | +143% |
| Total equity and liabilities | 10/49 | €313,060 | €307,371 | -€5,690 | -1.8% |
| Equity | 10/15 | €214,470 | €219,143 | +€4,672 | +2.2% |
| Contributions | 10/11 | €148,736 | €148,736 | = | 0.0% |
| Capital | 10 | €148,736 | €148,736 | = | 0.0% |
| Issued capital | 100 | €148,736 | €148,736 | = | 0.0% |
| Reserves | 13 | €77,120 | €77,120 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,492 | €16,492 | = | 0.0% |
| Legal reserve | 130 | €16,492 | €16,492 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,879 | €9,879 | = | 0.0% |
| Distributable reserves | 133 | €50,748 | €50,748 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,386 | -€6,713 | +€4,672 | +41.0% |
| Amounts payable | 17/49 | €98,590 | €88,228 | -€10,362 | -10.5% |
| Amounts payable within one year | 42/48 | €92,533 | €88,228 | -€4,305 | -4.7% |
| Trade debts | 44 | €5,507 | €4,215 | -€1,292 | -23.5% |
| Suppliers | 440/4 | €5,507 | €4,215 | -€1,292 | -23.5% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €8,452 | €10,107 | +€1,655 | +19.6% |
| Taxes | 450/3 | €1,602 | €1,827 | +€225 | +14.1% |
| Remuneration and social security | 454/9 | €6,851 | €8,281 | +€1,430 | +20.9% |
| Other amounts payable | 47/48 | €78,574 | €73,906 | -€4,668 | -5.9% |
| Accrued charges and deferred income | 492/3 | €6,057 | €0 | -€6,057 | -100% |
| Remuneration, social security and pensions | 62 | €57,484 | €48,572 | -€8,912 | -15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,518 | €1,211 | -€307 | -20.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,486 | -€22,841 | -€24,326 | |
| Other operating charges | 640/8 | €702 | €723 | +€21 | +3.0% |
| Gross operating margin | 9900 | €77,380 | €32,507 | -€44,873 | -58.0% |
| Operating profit (loss) | 9901 | €16,191 | €4,842 | -€11,349 | -70.1% |
| Financial income | 75/76B | €3 | €171 | +€168 | +5,976% |
| Recurring financial income | 75 | €3 | €171 | +€168 | +5,976% |
| Financial charges | 65/66B | €6,312 | €200 | -€6,111 | -96.8% |
| Recurring financial charges | 65 | €6,312 | €200 | -€6,111 | -96.8% |
| Profit (loss) for the period before taxes | 9903 | €9,882 | €4,812 | -€5,070 | -51.3% |
| Income taxes | 67/77 | €2,648 | €140 | -€2,508 | -94.7% |
| Profit (loss) for the period | 9904 | €7,235 | €4,672 | -€2,562 | -35.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,235 | €4,672 | -€2,562 | -35.4% |
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 21 October 2026 via checked.be.