R. COSTUMES: 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.
R. COSTUMES
Largest movements
- Stocks and contracts +€15,983
up €15,983 (+21.2%), from €75,559 to €91,542
- Receivables within one year +€4,341
up €4,341 (+545%), from €796 to €5,137
of which Trade receivables: +€2,559
- Cash -€2,155
down €2,155 (-11.0%), from €19,631 to €17,476
mainly Stocks and contracts (-€15,983) and Receivables within one year (-€4,341)
- Tangible fixed assets -€2,135
down €2,135 (-18.3%), from €11,664 to €9,529
of which Other tangible fixed assets: -€1,091
- Profit (loss) carried forward +€10,372
up €10,372 (+23.1%), from €44,987 to €55,359
- Trade debts +€3,159
up €3,159 (+89.3%), from €3,538 to €6,697
- Tax, wage and social debts +€2,751
up €2,751 (+22.8%), from €12,071 to €14,822
of which Taxes: +€4,184
- Gross operating margin -€34,194
down €34,194 (-61.4%), from €55,681 to €21,487
- Taxes -€7,980
down €7,980 (-71.1%), from €11,222 to €3,242
- Staff costs -€7,084
down €7,084 (-47.8%), from €14,822 to €7,738
- Other operating charges -€614
down €614 (-90.3%), from €680 to €66
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 | €108,037 | €124,637 | +€16,600 | +15.4% |
| Fixed assets | 21/28 | €11,664 | €9,529 | -€2,135 | -18.3% |
| Tangible fixed assets | 22/27 | €11,664 | €9,529 | -€2,135 | -18.3% |
| Plant, machinery and equipment | 23 | €2,065 | €1,021 | -€1,044 | -50.5% |
| Other tangible fixed assets | 26 | €9,599 | €8,508 | -€1,091 | -11.4% |
| Current assets | 29/58 | €96,373 | €115,107 | +€18,734 | +19.4% |
| Stocks and contracts in progress | 3 | €75,559 | €91,542 | +€15,983 | +21.2% |
| Stocks | 30/36 | €75,559 | €91,542 | +€15,983 | +21.2% |
| Amounts receivable within one year | 40/41 | €796 | €5,137 | +€4,341 | +545% |
| Trade receivables | 40 | €784 | €3,343 | +€2,559 | +327% |
| Other amounts receivable | 41 | €13 | €1,794 | +€1,782 | +14,041% |
| Cash at bank and in hand | 54/58 | €19,631 | €17,476 | -€2,155 | -11.0% |
| Deferred charges and accrued income | 490/1 | €387 | €952 | +€566 | +146% |
| Total equity and liabilities | 10/49 | €108,037 | €124,637 | +€16,600 | +15.4% |
| Equity | 10/15 | €49,987 | €60,359 | +€10,372 | +20.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,987 | €55,359 | +€10,372 | +23.1% |
| Amounts payable | 17/49 | €58,050 | €64,277 | +€6,228 | +10.7% |
| Amounts payable within one year | 42/48 | €58,050 | €64,277 | +€6,228 | +10.7% |
| Trade debts | 44 | €3,538 | €6,697 | +€3,159 | +89.3% |
| Suppliers | 440/4 | €3,538 | €6,697 | +€3,159 | +89.3% |
| Taxes, remuneration and social security | 45 | €12,071 | €14,822 | +€2,751 | +22.8% |
| Taxes | 450/3 | €9,084 | €13,268 | +€4,184 | +46.1% |
| Remuneration and social security | 454/9 | €2,987 | €1,553 | -€1,433 | -48.0% |
| Other amounts payable | 47/48 | €42,441 | €42,758 | +€318 | +0.7% |
| Remuneration, social security and pensions | 62 | €14,822 | €7,738 | -€7,084 | -47.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,135 | €2,135 | -€0 | 0.0% |
| Other operating charges | 640/8 | €680 | €66 | -€614 | -90.3% |
| Gross operating margin | 9900 | €55,681 | €21,487 | -€34,194 | -61.4% |
| Operating profit (loss) | 9901 | €38,045 | €11,549 | -€26,496 | -69.6% |
| Financial income | 75/76B | €3,784 | €3,441 | -€342 | -9.0% |
| Recurring financial income | 75 | €3,784 | €3,441 | -€342 | -9.0% |
| Financial charges | 65/66B | €995 | €1,376 | +€381 | +38.3% |
| Recurring financial charges | 65 | €995 | €1,376 | +€381 | +38.3% |
| Profit (loss) for the period before taxes | 9903 | €40,833 | €13,614 | -€27,219 | -66.7% |
| Income taxes | 67/77 | €11,222 | €3,242 | -€7,980 | -71.1% |
| Profit (loss) for the period | 9904 | €29,612 | €10,372 | -€19,240 | -65.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,612 | €10,372 | -€19,240 | -65.0% |
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 28 October 2026 via checked.be.