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
- Receivables within one year -€197,792
down €197,792 (-28.8%), from €687,554 to €489,762
of which Trade receivables: -€229,226
- Tangible fixed assets -€44,965
down €44,965 (-7.0%), from €640,526 to €595,561
of which Furniture and vehicles: -€30,207
- Short-term financial debts -€66,000
down €66,000 (-11.1%), from €596,000 to €530,000
- Other debts -€65,188
down €65,188 (-20.3%), from €321,044 to €255,856
- Trade debts -€56,242
down €56,242 (-35.7%), from €157,568 to €101,326
- Debts after one year -€31,925
down €31,925 (-4.9%), from €645,661 to €613,736
- Gross operating margin +€182,728
up €182,728 (+26.6%), from €687,793 to €870,521
- Write-downs +€111,409
up €111,409, from -€5,532 to €105,877
- Staff costs +€110,528
up €110,528 (+19.5%), from €566,345 to €676,873
- Depreciation -€25,639
down €25,639 (-33.1%), from €77,343 to €51,705
- Financial charges -€10,058
down €10,058 (-14.5%), from €69,554 to €59,497
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 | €2,376,552 | €2,159,876 | -€216,676 | -9.1% |
| Fixed assets | 21/28 | €640,526 | €595,561 | -€44,965 | -7.0% |
| Tangible fixed assets | 22/27 | €640,526 | €595,561 | -€44,965 | -7.0% |
| Land and buildings | 22 | €368,785 | €368,785 | = | 0.0% |
| Plant, machinery and equipment | 23 | €108,937 | €94,179 | -€14,758 | -13.5% |
| Furniture and vehicles | 24 | €162,804 | €132,597 | -€30,207 | -18.6% |
| Current assets | 29/58 | €1,736,026 | €1,564,315 | -€171,711 | -9.9% |
| Stocks and contracts in progress | 3 | €959,428 | €964,513 | +€5,086 | +0.5% |
| Stocks | 30/36 | €959,428 | €964,513 | +€5,086 | +0.5% |
| Amounts receivable within one year | 40/41 | €687,554 | €489,762 | -€197,792 | -28.8% |
| Trade receivables | 40 | €656,419 | €427,193 | -€229,226 | -34.9% |
| Other amounts receivable | 41 | €31,135 | €62,569 | +€31,434 | +101.0% |
| Cash at bank and in hand | 54/58 | €79,279 | €99,883 | +€20,604 | +26.0% |
| Deferred charges and accrued income | 490/1 | €9,765 | €10,157 | +€392 | +4.0% |
| Total equity and liabilities | 10/49 | €2,376,552 | €2,159,876 | -€216,676 | -9.1% |
| Equity | 10/15 | €477,975 | €488,331 | +€10,356 | +2.2% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €327,975 | €338,331 | +€10,356 | +3.2% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €312,975 | €323,331 | +€10,356 | +3.3% |
| Amounts payable | 17/49 | €1,898,577 | €1,671,545 | -€227,032 | -12.0% |
| Amounts payable after more than one year | 17 | €645,661 | €613,736 | -€31,925 | -4.9% |
| Financial debts | 170/4 | €645,661 | €613,736 | -€31,925 | -4.9% |
| Amounts payable within one year | 42/48 | €1,240,605 | €1,052,995 | -€187,610 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €42,146 | €33,628 | -€8,518 | -20.2% |
| Financial debts | 43 | €596,000 | €530,000 | -€66,000 | -11.1% |
| Credit institutions | 430/8 | €596,000 | €530,000 | -€66,000 | -11.1% |
| Trade debts | 44 | €157,568 | €101,326 | -€56,242 | -35.7% |
| Suppliers | 440/4 | €157,568 | €101,326 | -€56,242 | -35.7% |
| Taxes, remuneration and social security | 45 | €123,847 | €132,185 | +€8,338 | +6.7% |
| Taxes | 450/3 | €45,697 | €44,831 | -€866 | -1.9% |
| Remuneration and social security | 454/9 | €78,150 | €87,353 | +€9,203 | +11.8% |
| Other amounts payable | 47/48 | €321,044 | €255,856 | -€65,188 | -20.3% |
| Accrued charges and deferred income | 492/3 | €12,311 | €4,814 | -€7,497 | -60.9% |
| Non-recurring operating income | 76A | €20,777 | €0 | -€20,777 | -100.0% |
| Remuneration, social security and pensions | 62 | €566,345 | €676,873 | +€110,528 | +19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,343 | €51,705 | -€25,639 | -33.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€5,532 | €105,877 | +€111,409 | |
| Other operating charges | 640/8 | €15,091 | €15,900 | +€809 | +5.4% |
| Gross operating margin | 9900 | €687,793 | €870,521 | +€182,728 | +26.6% |
| Operating profit (loss) | 9901 | €34,545 | €20,166 | -€14,379 | -41.6% |
| Financial income | 75/76B | €49,914 | €49,992 | +€79 | +0.2% |
| Recurring financial income | 75 | €49,914 | €49,992 | +€79 | +0.2% |
| Financial charges | 65/66B | €69,554 | €59,497 | -€10,058 | -14.5% |
| Recurring financial charges | 65 | €69,554 | €59,497 | -€10,058 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €14,904 | €10,662 | -€4,243 | -28.5% |
| Income taxes | 67/77 | €295 | €306 | +€11 | +3.7% |
| Profit (loss) for the period | 9904 | €14,609 | €10,356 | -€4,254 | -29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,609 | €10,356 | -€4,254 | -29.1% |
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 5 October 2026 via checked.be.