FASHIONSPECS: 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.
FASHIONSPECS
Largest movements
- Receivables within one year +€4,688
up €4,688 (+359%), from €1,305 to €5,992
of which Trade receivables: +€3,681
- Intangible fixed assets +€2,744
new in 2025: €2,744
- Stocks and contracts +€2,119
new in 2025: €2,119
- Cash +€1,649
new in 2025: €1,649
mainly Other debts (+€12,789) and Trade debts (+€2,354)
- Other debts +€12,789
up €12,789 (+185%), from €6,897 to €19,686
- Profit (loss) carried forward -€5,348
down €5,348 (-88.2%), from -€6,065 to -€11,413
- Trade debts +€2,354
up €2,354 (+573%), from €411 to €2,766
- Tax, wage and social debts +€1,404
up €1,404 (+2,268%), from €62 to €1,466
- Gross operating margin +€3,229
up €3,229 (+53.2%), from -€6,065 to -€2,837
- Financial charges +€1,455
new in 2025: €1,455
- Depreciation +€1,056
new in 2025: €1,056
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 | €1,305 | €12,505 | +€11,200 | +858% |
| Fixed assets | 21/28 | - | €2,744 | +€2,744 | |
| Intangible fixed assets | 21 | - | €2,744 | +€2,744 | |
| Current assets | 29/58 | €1,305 | €9,760 | +€8,455 | +648% |
| Stocks and contracts in progress | 3 | - | €2,119 | +€2,119 | |
| Stocks | 30/36 | - | €2,119 | +€2,119 | |
| Amounts receivable within one year | 40/41 | €1,305 | €5,992 | +€4,688 | +359% |
| Trade receivables | 40 | €421 | €4,102 | +€3,681 | +874% |
| Other amounts receivable | 41 | €884 | €1,890 | +€1,007 | +114% |
| Cash at bank and in hand | 54/58 | - | €1,649 | +€1,649 | |
| Total equity and liabilities | 10/49 | €1,305 | €12,505 | +€11,200 | +858% |
| Equity | 10/15 | -€6,065 | -€11,413 | -€5,348 | -88.2% |
| Profit (loss) carried forward | 14 | -€6,065 | -€11,413 | -€5,348 | -88.2% |
| Amounts payable | 17/49 | €7,370 | €23,917 | +€16,547 | +225% |
| Amounts payable within one year | 42/48 | €7,370 | €23,917 | +€16,547 | +225% |
| Trade debts | 44 | €411 | €2,766 | +€2,354 | +573% |
| Suppliers | 440/4 | €411 | €2,766 | +€2,354 | +573% |
| Taxes, remuneration and social security | 45 | €62 | €1,466 | +€1,404 | +2,268% |
| Taxes | 450/3 | €62 | €1,466 | +€1,404 | +2,268% |
| Other amounts payable | 47/48 | €6,897 | €19,686 | +€12,789 | +185% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,056 | +€1,056 | |
| Gross operating margin | 9900 | -€6,065 | -€2,837 | +€3,229 | +53.2% |
| Operating profit (loss) | 9901 | -€6,065 | -€3,892 | +€2,173 | +35.8% |
| Financial charges | 65/66B | - | €1,455 | +€1,455 | |
| Recurring financial charges | 65 | - | €1,455 | +€1,455 | |
| Profit (loss) for the period before taxes | 9903 | -€6,065 | -€5,348 | +€718 | +11.8% |
| Profit (loss) for the period | 9904 | -€6,065 | -€5,348 | +€718 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,065 | -€5,348 | +€718 | +11.8% |
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 16 October 2026 via checked.be.