Fashion Store: what changed
Fashion Store
Largest movements
- Tangible fixed assets +€11,215
up €11,215 (+173%), from €6,475 to €17,690
of which Furniture and vehicles: +€15,000
- Cash +€6,304
up €6,304 (+11.6%), from €54,448 to €60,752
mainly Net result for the year (+€14,820) and Depreciation (+€8,535)
- Deferred charges and accrued income +€3,926
up €3,926 (+29.3%), from €13,381 to €17,306
- Receivables within one year +€3,829
up €3,829 (+40.0%), from €9,572 to €13,401
of which Trade receivables: +€4,677
- Intangible fixed assets -€2,500
down €2,500 (-100%), from €2,500 to €0
- Reserves +€14,820
up €14,820 (+21.3%), from €69,560 to €84,381
of which Distributable reserves: +€14,820
- Other debts +€7,492
up €7,492 (+57.9%), from €12,935 to €20,428
- Trade debts +€5,649
up €5,649 (+91.5%), from €6,175 to €11,823
- Advances received -€2,010
down €2,010 (-70.6%), from €2,849 to €839
- Short-term financial debts -€1,614
no longer reported in 2025 (was €1,614)
- Gross operating margin +€18,185
up €18,185 (+112%), from €16,278 to €34,463
- Taxes +€3,600
up €3,600 (+158%), from €2,279 to €5,879
- Depreciation +€1,815
up €1,815 (+27.0%), from €6,719 to €8,535
- Other operating charges +€452
up €452 (+117%), from €387 to €839
- Financial charges -€415
down €415 (-10.0%), from €4,135 to €3,720
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 | €108,965 | €133,167 | +€24,202 | +22.2% |
| Fixed assets | 21/28 | €8,975 | €17,690 | +€8,715 | +97.1% |
| Intangible fixed assets | 21 | €2,500 | €0 | -€2,500 | -100% |
| Tangible fixed assets | 22/27 | €6,475 | €17,690 | +€11,215 | +173% |
| Land and buildings | 22 | €2,698 | €1,349 | -€1,349 | -50.0% |
| Plant, machinery and equipment | 23 | €3,777 | €1,341 | -€2,436 | -64.5% |
| Furniture and vehicles | 24 | €0 | €15,000 | +€15,000 | |
| Current assets | 29/58 | €99,990 | €115,477 | +€15,487 | +15.5% |
| Stocks and contracts in progress | 3 | €22,404 | €23,832 | +€1,428 | +6.4% |
| Stocks | 30/36 | €22,404 | €23,832 | +€1,428 | +6.4% |
| Amounts receivable within one year | 40/41 | €9,572 | €13,401 | +€3,829 | +40.0% |
| Trade receivables | 40 | €8,724 | €13,401 | +€4,677 | +53.6% |
| Other amounts receivable | 41 | €848 | - | -€848 | |
| Current investments | 50/53 | €186 | €186 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €54,448 | €60,752 | +€6,304 | +11.6% |
| Deferred charges and accrued income | 490/1 | €13,381 | €17,306 | +€3,926 | +29.3% |
| Total equity and liabilities | 10/49 | €108,965 | €133,167 | +€24,202 | +22.2% |
| Equity | 10/15 | €81,960 | €96,781 | +€14,820 | +18.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €69,560 | €84,381 | +€14,820 | +21.3% |
| Tax-exempt reserves | 132 | €6,451 | €6,451 | = | 0.0% |
| Distributable reserves | 133 | €63,110 | €77,930 | +€14,820 | +23.5% |
| Amounts payable | 17/49 | €27,005 | €36,386 | +€9,382 | +34.7% |
| Amounts payable within one year | 42/48 | €25,225 | €34,690 | +€9,464 | +37.5% |
| Financial debts | 43 | €1,614 | - | -€1,614 | |
| Credit institutions | 430/8 | €1,614 | - | -€1,614 | |
| Trade debts | 44 | €6,175 | €11,823 | +€5,649 | +91.5% |
| Suppliers | 440/4 | €6,175 | €11,823 | +€5,649 | +91.5% |
| Advances received on contracts in progress | 46 | €2,849 | €839 | -€2,010 | -70.6% |
| Taxes, remuneration and social security | 45 | €1,652 | €1,600 | -€53 | -3.2% |
| Taxes | 450/3 | €1,652 | €1,600 | -€53 | -3.2% |
| Other amounts payable | 47/48 | €12,935 | €20,428 | +€7,492 | +57.9% |
| Accrued charges and deferred income | 492/3 | €1,779 | €1,697 | -€82 | -4.6% |
| Remuneration, social security and pensions | 62 | -€141 | €26 | +€167 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,719 | €8,535 | +€1,815 | +27.0% |
| Other operating charges | 640/8 | €387 | €839 | +€452 | +117% |
| Non-recurring operating charges | 66A | - | €1,115 | +€1,115 | |
| Gross operating margin | 9900 | €16,278 | €34,463 | +€18,185 | +112% |
| Operating profit (loss) | 9901 | €9,312 | €23,949 | +€14,636 | +157% |
| Financial income | 75/76B | €626 | €470 | -€156 | -25.0% |
| Recurring financial income | 75 | €626 | €470 | -€156 | -25.0% |
| Financial charges | 65/66B | €4,135 | €3,720 | -€415 | -10.0% |
| Recurring financial charges | 65 | €4,135 | €3,720 | -€415 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €5,804 | €20,699 | +€14,895 | +257% |
| Income taxes | 67/77 | €2,279 | €5,879 | +€3,600 | +158% |
| Profit (loss) for the period | 9904 | €3,525 | €14,820 | +€11,295 | +320% |
| Profit (loss) for the period to be appropriated | 9905 | €3,525 | €14,820 | +€11,295 | +320% |
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 7 November 2026 via checked.be.