MEN'N CO: 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.
MEN'N CO
Largest movements
- Receivables within one year -€70,641
down €70,641 (-43.8%), from €161,183 to €90,542
of which Trade receivables: -€70,244
- Stocks and contracts -€6,776
down €6,776 (-3.1%), from €220,141 to €213,365
- Cash +€6,184
up €6,184 (+602.2%), from €1,027 to €7,211
mainly Receivables within one year (+€70,641) and Trade debts (+€40,766)
- Short-term financial debts -€48,003
down €48,003 (-51.0%), from €94,101 to €46,098
- Reserves -€46,200
down €46,200 (-63.1%), from €73,260 to €27,060
of which Distributable reserves: -€46,200
- Trade debts +€40,766
up €40,766 (+47.2%), from €86,317 to €127,082
- Accrued charges and deferred income -€26,847
down €26,847 (-47.5%), from €56,580 to €29,733
- Debts after one year +€15,208
up €15,208 (+250.4%), from €6,075 to €21,283
- Gross operating margin -€47,408
down €47,408 (-49.0%), from €96,707 to €49,299
- Staff costs +€25,604
up €25,604 (+61.3%), from €41,785 to €67,390
- Financial charges +€6,368
up €6,368 (+51.7%), from €12,317 to €18,685
- Taxes -€5,651
down €5,651 (-95.5%), from €5,916 to €265
- Write-downs -€3,255
down €3,255 (-37.0%), from €8,807 to €5,552
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 | €395,012 | €323,726 | -€71,286 | -18.0% |
| Fixed assets | 21/28 | €5,883 | €5,485 | -€398 | -6.8% |
| Tangible fixed assets | 22/27 | €2,553 | €4,485 | +€1,932 | +75.7% |
| Plant, machinery and equipment | 23 | - | €1,730 | +€1,730 | |
| Furniture and vehicles | 24 | €2,553 | €1,558 | -€995 | -39.0% |
| Other tangible fixed assets | 26 | - | €1,196 | +€1,196 | |
| Financial fixed assets | 28 | €3,330 | €1,000 | -€2,330 | -70.0% |
| Current assets | 29/58 | €389,129 | €318,241 | -€70,888 | -18.2% |
| Stocks and contracts in progress | 3 | €220,141 | €213,365 | -€6,776 | -3.1% |
| Stocks | 30/36 | €220,141 | €213,365 | -€6,776 | -3.1% |
| Amounts receivable within one year | 40/41 | €161,183 | €90,542 | -€70,641 | -43.8% |
| Trade receivables | 40 | €160,786 | €90,542 | -€70,244 | -43.7% |
| Other amounts receivable | 41 | €397 | - | -€397 | |
| Cash at bank and in hand | 54/58 | €1,027 | €7,211 | +€6,184 | +602.2% |
| Deferred charges and accrued income | 490/1 | €6,778 | €7,123 | +€346 | +5.1% |
| Total equity and liabilities | 10/49 | €395,012 | €323,726 | -€71,286 | -18.0% |
| Equity | 10/15 | €92,092 | €47,132 | -€44,960 | -48.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €73,260 | €27,060 | -€46,200 | -63.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,400 | €8,400 | = | 0.0% |
| Distributable reserves | 133 | €63,000 | €16,800 | -€46,200 | -73.3% |
| Profit (loss) carried forward | 14 | €232 | €1,472 | +€1,240 | +533.9% |
| Amounts payable | 17/49 | €302,920 | €276,594 | -€26,326 | -8.7% |
| Amounts payable after more than one year | 17 | €6,075 | €21,283 | +€15,208 | +250.4% |
| Financial debts | 170/4 | €6,075 | €21,283 | +€15,208 | +250.4% |
| Amounts payable within one year | 42/48 | €240,265 | €225,578 | -€14,687 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | €27,005 | €13,095 | -€13,910 | -51.5% |
| Financial debts | 43 | €94,101 | €46,098 | -€48,003 | -51.0% |
| Credit institutions | 430/8 | €94,101 | €46,098 | -€48,003 | -51.0% |
| Trade debts | 44 | €86,317 | €127,082 | +€40,766 | +47.2% |
| Suppliers | 440/4 | €86,317 | €127,082 | +€40,766 | +47.2% |
| Taxes, remuneration and social security | 45 | €32,234 | €37,478 | +€5,244 | +16.3% |
| Taxes | 450/3 | €32,234 | €19,090 | -€13,144 | -40.8% |
| Remuneration and social security | 454/9 | - | €18,388 | +€18,388 | |
| Other amounts payable | 47/48 | €609 | €1,825 | +€1,216 | +199.8% |
| Accrued charges and deferred income | 492/3 | €56,580 | €29,733 | -€26,847 | -47.5% |
| Remuneration, social security and pensions | 62 | €41,785 | €67,390 | +€25,604 | +61.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,607 | €1,464 | -€143 | -8.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,807 | €5,552 | -€3,255 | -37.0% |
| Other operating charges | 640/8 | €1,951 | €1,820 | -€131 | -6.7% |
| Gross operating margin | 9900 | €96,707 | €49,299 | -€47,408 | -49.0% |
| Operating profit (loss) | 9901 | €42,557 | -€26,927 | -€69,484 | |
| Financial income | 75/76B | €804 | €915 | +€112 | +13.9% |
| Recurring financial income | 75 | €804 | €915 | +€112 | +13.9% |
| Financial charges | 65/66B | €12,317 | €18,685 | +€6,368 | +51.7% |
| Recurring financial charges | 65 | €12,317 | €18,685 | +€6,368 | +51.7% |
| Profit (loss) for the period before taxes | 9903 | €31,045 | -€44,696 | -€75,740 | |
| Income taxes | 67/77 | €5,916 | €265 | -€5,651 | -95.5% |
| Profit (loss) for the period | 9904 | €25,129 | -€44,960 | -€70,089 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,129 | -€44,960 | -€70,089 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.