MOOSE CLOTHING: 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.
What changed
MOOSE CLOTHING
NACE 47.716, Retail sale of clothing and accessories for women, men, children and babies (general range)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€12,033
2024 · €9,989+€2,044
Equity
€222,509
2024 · €210,476+€12,033
Cash
€45,225
2024 · €124,541-€79,315
Balance sheet total
€1.2m
2024 · €1.3m-€45,370
Largest movements
Assets
- Cash -€79,315
down €79,315 (-63.7%), from €124,541 to €45,225
mainly Stocks and contracts (-€71,550) and Debts after one year (-€50,021)
- Stocks and contracts +€71,550
up €71,550 (+76.5%), from €93,550 to €165,100
- Tangible fixed assets -€56,663
down €56,663 (-5.5%), from €1.0m to €975,621
of which Land and buildings: -€53,591
- Deferred charges and accrued income +€27,330
new in 2025: €27,330
Equity and liabilities
- Debts after one year -€50,021
down €50,021 (-6.2%), from €806,887 to €756,866
Income statement
- Staff costs +€27,205
up €27,205 (+20.6%), from €132,377 to €159,582
- Gross operating margin +€17,654
up €17,654 (+7.2%), from €245,301 to €262,955
- Depreciation -€15,656
down €15,656 (-20.5%), from €76,280 to €60,624
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.
Result 2024
€9,989
Gross operating margin
+€17,654
Staff costs
-€27,205
Depreciation
+€15,656
Other operating charges
-€1,297
Other operating items
-€306
Financial income
+€0
Financial charges
-€1,873
Taxes
-€585
Result 2025
€12,033
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€26,400
Investment
-€3,961
Financing
-€48,954
Cash 2024
€124,541
From operations (derived)
-€26,400
Net result for the year
+€12,033
Depreciation
+€60,624
Stocks and contracts
-€71,550
Receivables within one year
+€8,272
Deferred charges and accrued income
-€27,330
Trade debts
-€8,518
Tax, wage and social debts
-€8,981
Other debts
+€5,405
Accrued charges and deferred income
+€3,644
Investment (derived)
-€3,961
Investment in fixed assets (net)
-€3,961
Financing
-€48,954
Debts after one year
-€50,021
Current portion of long-term debt
+€1,068
Cash 2025
€45,225
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,282,146 | €1,236,777 | -€45,370 | -3.5% |
| Fixed assets | 21/28 | €1,033,084 | €976,421 | -€56,663 | -5.5% |
| Tangible fixed assets | 22/27 | €1,032,284 | €975,621 | -€56,663 | -5.5% |
| Land and buildings | 22 | €1,024,559 | €970,968 | -€53,591 | -5.2% |
| Plant, machinery and equipment | 23 | €7,725 | €4,653 | -€3,072 | -39.8% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €249,063 | €260,356 | +€11,293 | +4.5% |
| Stocks and contracts in progress | 3 | €93,550 | €165,100 | +€71,550 | +76.5% |
| Stocks | 30/36 | €93,550 | €165,100 | +€71,550 | +76.5% |
| Amounts receivable within one year | 40/41 | €30,972 | €22,700 | -€8,272 | -26.7% |
| Trade receivables | 40 | €804 | - | -€804 | |
| Other amounts receivable | 41 | €30,168 | €22,700 | -€7,468 | -24.8% |
| Cash at bank and in hand | 54/58 | €124,541 | €45,225 | -€79,315 | -63.7% |
| Deferred charges and accrued income | 490/1 | - | €27,330 | +€27,330 | |
| Total equity and liabilities | 10/49 | €1,282,146 | €1,236,777 | -€45,370 | -3.5% |
| Equity | 10/15 | €210,476 | €222,509 | +€12,033 | +5.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €202,276 | €214,309 | +€12,033 | +5.9% |
| Amounts payable | 17/49 | €1,071,670 | €1,014,268 | -€57,403 | -5.4% |
| Amounts payable after more than one year | 17 | €806,887 | €756,866 | -€50,021 | -6.2% |
| Financial debts | 170/4 | €806,887 | €756,866 | -€50,021 | -6.2% |
| Amounts payable within one year | 42/48 | €264,783 | €253,758 | -€11,025 | -4.2% |
| Current portion of amounts payable after more than one year | 42 | €48,954 | €50,021 | +€1,068 | +2.2% |
| Trade debts | 44 | €67,242 | €58,724 | -€8,518 | -12.7% |
| Suppliers | 440/4 | €67,242 | €58,724 | -€8,518 | -12.7% |
| Taxes, remuneration and social security | 45 | €68,102 | €59,121 | -€8,981 | -13.2% |
| Taxes | 450/3 | €48,461 | €59,121 | +€10,661 | +22.0% |
| Remuneration and social security | 454/9 | €19,641 | - | -€19,641 | |
| Other amounts payable | 47/48 | €80,486 | €85,891 | +€5,405 | +6.7% |
| Accrued charges and deferred income | 492/3 | - | €3,644 | +€3,644 | |
| Remuneration, social security and pensions | 62 | €132,377 | €159,582 | +€27,205 | +20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,280 | €60,624 | -€15,656 | -20.5% |
| Other operating charges | 640/8 | €1,776 | €3,074 | +€1,297 | +73.0% |
| Non-recurring operating charges | 66A | €143 | €449 | +€306 | +215% |
| Gross operating margin | 9900 | €245,301 | €262,955 | +€17,654 | +7.2% |
| Operating profit (loss) | 9901 | €34,724 | €39,226 | +€4,502 | +13.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €20,419 | €22,292 | +€1,873 | +9.2% |
| Recurring financial charges | 65 | €20,032 | €21,975 | +€1,943 | +9.7% |
| Non-recurring financial charges | 66B | €387 | €317 | -€70 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €14,305 | €16,933 | +€2,628 | +18.4% |
| Income taxes | 67/77 | €4,316 | €4,900 | +€585 | +13.5% |
| Profit (loss) for the period | 9904 | €9,989 | €12,033 | +€2,044 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,989 | €12,033 | +€2,044 | +20.5% |
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 24 October 2026 via checked.be.