GRUPPO MODA: what changed
Two fiscal 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.
GRUPPO MODA
Largest movements
- Tangible fixed assets -€5,984
down €5,984 (-55.6%), from €10,758 to €4,774
of which Land and buildings: -€4,867
- Cash -€1,230
down €1,230 (-5.6%), from €22,101 to €20,871
mainly Net result for the year (-€8,906) and Tax, wage and social debts (-€942)
- Deferred charges and accrued income -€490
down €490 (-27.1%), from €1,811 to €1,321
- Profit (loss) carried forward -€8,906
down €8,906 (-27.5%), from -€32,333 to -€41,239
- Trade debts +€1,785
up €1,785 (+15.0%), from €11,871 to €13,656
- Tax, wage and social debts -€942
down €942 (-5.6%), from €16,862 to €15,920
of which Remuneration and social security: -€2,209
- Gross operating margin +€16,430
up €16,430 (+21.6%), from €75,955 to €92,385
- Other operating charges +€2,223
up €2,223 (+75.8%), from €2,934 to €5,158
- Depreciation -€1,974
down €1,974 (-24.8%), from €7,959 to €5,984
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.
Cash bridge derived
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 | €48,293 | €40,230 | -€8,063 | -16.7% |
| Fixed assets | 21/28 | €12,147 | €6,163 | -€5,984 | -49.3% |
| Tangible fixed assets | 22/27 | €10,758 | €4,774 | -€5,984 | -55.6% |
| Land and buildings | 22 | €9,072 | €4,205 | -€4,867 | -53.6% |
| Plant, machinery and equipment | 23 | €1,153 | €447 | -€705 | -61.2% |
| Furniture and vehicles | 24 | €534 | €122 | -€412 | -77.2% |
| Financial fixed assets | 28 | €1,389 | €1,389 | = | 0.0% |
| Current assets | 29/58 | €36,147 | €34,068 | -€2,079 | -5.8% |
| Stocks and contracts in progress | 3 | €2,565 | €2,565 | = | 0.0% |
| Stocks | 30/36 | €2,565 | €2,565 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,670 | €9,312 | -€358 | -3.7% |
| Trade receivables | 40 | €1,218 | €861 | -€358 | -29.4% |
| Other amounts receivable | 41 | €8,451 | €8,451 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €22,101 | €20,871 | -€1,230 | -5.6% |
| Deferred charges and accrued income | 490/1 | €1,811 | €1,321 | -€490 | -27.1% |
| Total equity and liabilities | 10/49 | €48,293 | €40,230 | -€8,063 | -16.7% |
| Equity | 10/15 | €19,560 | €10,654 | -€8,906 | -45.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €39,493 | €39,493 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €37,634 | €37,634 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,333 | -€41,239 | -€8,906 | -27.5% |
| Amounts payable | 17/49 | €28,733 | €29,576 | +€843 | +2.9% |
| Amounts payable within one year | 42/48 | €28,733 | €29,576 | +€843 | +2.9% |
| Trade debts | 44 | €11,871 | €13,656 | +€1,785 | +15.0% |
| Suppliers | 440/4 | €11,871 | €13,656 | +€1,785 | +15.0% |
| Taxes, remuneration and social security | 45 | €16,862 | €15,920 | -€942 | -5.6% |
| Taxes | 450/3 | €6,250 | €7,517 | +€1,267 | +20.3% |
| Remuneration and social security | 454/9 | €10,612 | €8,403 | -€2,209 | -20.8% |
| Remuneration, social security and pensions | 62 | €89,301 | €89,614 | +€313 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,959 | €5,984 | -€1,974 | -24.8% |
| Other operating charges | 640/8 | €2,934 | €5,158 | +€2,223 | +75.8% |
| Non-recurring operating charges | 66A | €183 | €491 | +€308 | +167.8% |
| Gross operating margin | 9900 | €75,955 | €92,385 | +€16,430 | +21.6% |
| Operating profit (loss) | 9901 | -€24,422 | -€8,862 | +€15,560 | +63.7% |
| Financial charges | 65/66B | €46 | €44 | -€1 | -3.3% |
| Recurring financial charges | 65 | €46 | €44 | -€1 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | -€24,468 | -€8,906 | +€15,562 | +63.6% |
| Profit (loss) for the period | 9904 | -€24,468 | -€8,906 | +€15,562 | +63.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,468 | -€8,906 | +€15,562 | +63.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.