GHARRAFI TAILORING: 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.
GHARRAFI TAILORING
Largest movements
- Cash +€14,990
up €14,990 (+34.5%), from €43,447 to €58,437
mainly Net result for the year (+€24,317) and Other debts (+€6,530)
- Tangible fixed assets +€2,764
up €2,764 (+247%), from €1,120 to €3,884
of which Furniture and vehicles: +€3,125
- Receivables within one year +€1,527
up €1,527 (+2.9%), from €52,127 to €53,654
of which Trade receivables: +€9,023
- Profit (loss) carried forward +€18,317
up €18,317 (+99.3%), from €18,439 to €36,756
- Tax, wage and social debts -€7,791
down €7,791 (-50.5%), from €15,427 to €7,636
- Other debts +€6,530
new in 2025: €6,530
- Trade debts +€2,994
up €2,994 (+170%), from €1,763 to €4,757
- Staff costs -€29,119
down €29,119 (-84.2%), from €34,589 to €5,470
- Taxes +€5,313
up €5,313 (+349%), from €1,523 to €6,836
- Gross operating margin -€2,530
down €2,530 (-6.0%), from €42,383 to €39,853
- Financial charges +€1,215
up €1,215 (+656%), from €185 to €1,400
- Financial income +€549
up €549 (+21,597%), from €3 to €551
of which Non-recurring financial income: +€548
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 | €99,141 | €119,191 | +€20,050 | +20.2% |
| Fixed assets | 21/28 | €2,820 | €5,584 | +€2,764 | +98.0% |
| Tangible fixed assets | 22/27 | €1,120 | €3,884 | +€2,764 | +247% |
| Plant, machinery and equipment | 23 | €1,120 | €759 | -€361 | -32.2% |
| Furniture and vehicles | 24 | - | €3,125 | +€3,125 | |
| Financial fixed assets | 28 | €1,700 | €1,700 | = | 0.0% |
| Current assets | 29/58 | €96,321 | €113,607 | +€17,286 | +17.9% |
| Amounts receivable within one year | 40/41 | €52,127 | €53,654 | +€1,527 | +2.9% |
| Trade receivables | 40 | €29,585 | €38,608 | +€9,023 | +30.5% |
| Other amounts receivable | 41 | €22,542 | €15,045 | -€7,496 | -33.3% |
| Cash at bank and in hand | 54/58 | €43,447 | €58,437 | +€14,990 | +34.5% |
| Deferred charges and accrued income | 490/1 | €747 | €1,516 | +€769 | +103% |
| Total equity and liabilities | 10/49 | €99,141 | €119,191 | +€20,050 | +20.2% |
| Equity | 10/15 | €81,950 | €100,267 | +€18,317 | +22.4% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €56,511 | €56,511 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €54,611 | €54,611 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,439 | €36,756 | +€18,317 | +99.3% |
| Amounts payable | 17/49 | €17,191 | €18,924 | +€1,733 | +10.1% |
| Amounts payable within one year | 42/48 | €17,191 | €18,924 | +€1,733 | +10.1% |
| Trade debts | 44 | €1,763 | €4,757 | +€2,994 | +170% |
| Suppliers | 440/4 | €1,763 | €4,757 | +€2,994 | +170% |
| Taxes, remuneration and social security | 45 | €15,427 | €7,636 | -€7,791 | -50.5% |
| Taxes | 450/3 | €15,427 | €7,636 | -€7,791 | -50.5% |
| Other amounts payable | 47/48 | - | €6,530 | +€6,530 | |
| Remuneration, social security and pensions | 62 | €34,589 | €5,470 | -€29,119 | -84.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €939 | €653 | -€287 | -30.5% |
| Other operating charges | 640/8 | €1,497 | €1,603 | +€106 | +7.1% |
| Non-recurring operating charges | 66A | €189 | €127 | -€62 | -33.0% |
| Gross operating margin | 9900 | €42,383 | €39,853 | -€2,530 | -6.0% |
| Operating profit (loss) | 9901 | €5,168 | €32,001 | +€26,832 | +519% |
| Financial income | 75/76B | €3 | €551 | +€549 | +21,597% |
| Recurring financial income | 75 | €3 | €3 | +€1 | +24.8% |
| Non-recurring financial income | 76B | - | €548 | +€548 | |
| Financial charges | 65/66B | €185 | €1,400 | +€1,215 | +656% |
| Recurring financial charges | 65 | €185 | €1,400 | +€1,215 | +656% |
| Profit (loss) for the period before taxes | 9903 | €4,986 | €31,152 | +€26,166 | +525% |
| Income taxes | 67/77 | €1,523 | €6,836 | +€5,313 | +349% |
| Profit (loss) for the period | 9904 | €3,463 | €24,317 | +€20,854 | +602% |
| Profit (loss) for the period to be appropriated | 9905 | €3,463 | €24,317 | +€20,854 | +602% |
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 24 October 2026 via checked.be.