Sarah Gosse: what changed
What changed
Sarah Gosse
NACE 47.716, Retail sale of clothing and accessories for women, men, children and babies (general range)
filed annual accounts (NBB)
Net result for the year
€12,752
2024 · €22,122-€9,370
Equity
€76,037
2024 · €63,285+€12,752
Cash
€26,662
2024 · €30,699-€4,037
Balance sheet total
€540,317
2024 · €578,790-€38,473
Largest movements
Assets
- Tangible fixed assets -€26,353
down €26,353 (-8.6%), from €307,316 to €280,963
of which Leasing and similar rights: -€17,355
- Stocks and contracts -€9,296
down €9,296 (-4.0%), from €234,071 to €224,775
Equity and liabilities
- Debts after one year -€26,343
down €26,343 (-10.8%), from €243,424 to €217,081
- Other debts -€21,282
down €21,282 (-18.9%), from €112,465 to €91,182
- Profit (loss) carried forward +€12,752
up €12,752 (+21.9%), from €58,285 to €71,037
- Accrued charges and deferred income -€8,287
down €8,287 (-64.9%), from €12,767 to €4,481
- Tax, wage and social debts -€7,691
down €7,691 (-14.6%), from €52,660 to €44,970
of which Taxes: -€5,377
Income statement
- Gross operating margin -€27,627
down €27,627 (-18.7%), from €147,499 to €119,872
- Financial charges -€8,776
down €8,776 (-29.7%), from €29,599 to €20,822
- Staff costs -€5,820
down €5,820 (-11.6%), from €50,201 to €44,380
- Taxes -€3,625
down €3,625 (-49.9%), from €7,259 to €3,634
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€22,122
Gross operating margin
-€27,627
Staff costs
+€5,820
Depreciation
-€675
Other operating charges
+€709
Financial income
+€1
Financial charges
+€8,776
Taxes
+€3,625
Result 2025
€12,752
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€23,808
Investment
-€7,583
Financing
-€20,261
Cash 2024
€30,699
From operations (derived)
+€23,808
Net result for the year
+€12,752
Depreciation
+€33,957
Stocks and contracts
+€9,296
Receivables within one year
-€1,327
Deferred charges and accrued income
+€94
Trade debts
+€6,369
Tax, wage and social debts
-€7,691
Advances received
-€74
Other debts
-€21,282
Accrued charges and deferred income
-€8,287
Investment (derived)
-€7,583
Investment in fixed assets (net)
-€7,583
Financing
-€20,261
Debts after one year
-€26,343
Current portion of long-term debt
+€1,082
Short-term financial debts
+€5,000
Cash 2025
€26,662
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €578,790 | €540,317 | -€38,473 | -6.6% |
| Fixed assets | 21/28 | €307,337 | €280,963 | -€26,374 | -8.6% |
| Intangible fixed assets | 21 | €20 | €0 | -€20 | -100% |
| Tangible fixed assets | 22/27 | €307,316 | €280,963 | -€26,353 | -8.6% |
| Land and buildings | 22 | €246,934 | €240,226 | -€6,708 | -2.7% |
| Plant, machinery and equipment | 23 | €31 | €0 | -€31 | -100% |
| Leasing and similar rights | 25 | €55,957 | €38,602 | -€17,355 | -31.0% |
| Other tangible fixed assets | 26 | €4,395 | €2,136 | -€2,259 | -51.4% |
| Current assets | 29/58 | €271,454 | €259,354 | -€12,100 | -4.5% |
| Stocks and contracts in progress | 3 | €234,071 | €224,775 | -€9,296 | -4.0% |
| Stocks | 30/36 | €234,071 | €224,775 | -€9,296 | -4.0% |
| Amounts receivable within one year | 40/41 | €6,590 | €7,917 | +€1,327 | +20.1% |
| Trade receivables | 40 | €6,590 | €7,663 | +€1,073 | +16.3% |
| Other amounts receivable | 41 | €0 | €254 | +€254 | |
| Cash at bank and in hand | 54/58 | €30,699 | €26,662 | -€4,037 | -13.1% |
| Deferred charges and accrued income | 490/1 | €94 | €0 | -€94 | -100% |
| Total equity and liabilities | 10/49 | €578,790 | €540,317 | -€38,473 | -6.6% |
| Equity | 10/15 | €63,285 | €76,037 | +€12,752 | +20.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,285 | €71,037 | +€12,752 | +21.9% |
| Amounts payable | 17/49 | €515,506 | €464,280 | -€51,225 | -9.9% |
| Amounts payable after more than one year | 17 | €243,424 | €217,081 | -€26,343 | -10.8% |
| Financial debts | 170/4 | €243,424 | €217,081 | -€26,343 | -10.8% |
| Amounts payable within one year | 42/48 | €259,315 | €242,719 | -€16,596 | -6.4% |
| Current portion of amounts payable after more than one year | 42 | €25,261 | €26,343 | +€1,082 | +4.3% |
| Financial debts | 43 | €25,000 | €30,000 | +€5,000 | +20.0% |
| Credit institutions | 430/8 | €25,000 | €30,000 | +€5,000 | +20.0% |
| Trade debts | 44 | €43,856 | €50,224 | +€6,369 | +14.5% |
| Suppliers | 440/4 | €43,856 | €50,224 | +€6,369 | +14.5% |
| Advances received on contracts in progress | 46 | €74 | €0 | -€74 | -100% |
| Taxes, remuneration and social security | 45 | €52,660 | €44,970 | -€7,691 | -14.6% |
| Taxes | 450/3 | €42,071 | €36,695 | -€5,377 | -12.8% |
| Remuneration and social security | 454/9 | €10,589 | €8,275 | -€2,314 | -21.9% |
| Other amounts payable | 47/48 | €112,465 | €91,182 | -€21,282 | -18.9% |
| Accrued charges and deferred income | 492/3 | €12,767 | €4,481 | -€8,287 | -64.9% |
| Remuneration, social security and pensions | 62 | €50,201 | €44,380 | -€5,820 | -11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,282 | €33,957 | +€675 | +2.0% |
| Other operating charges | 640/8 | €5,036 | €4,327 | -€709 | -14.1% |
| Gross operating margin | 9900 | €147,499 | €119,872 | -€27,627 | -18.7% |
| Operating profit (loss) | 9901 | €58,980 | €37,208 | -€21,772 | -36.9% |
| Financial income | 75/76B | €0 | €1 | +€1 | +5,400% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +5,400% |
| Financial charges | 65/66B | €29,599 | €20,822 | -€8,776 | -29.7% |
| Recurring financial charges | 65 | €29,599 | €20,822 | -€8,776 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | €29,382 | €16,386 | -€12,995 | -44.2% |
| Income taxes | 67/77 | €7,259 | €3,634 | -€3,625 | -49.9% |
| Profit (loss) for the period | 9904 | €22,122 | €12,752 | -€9,370 | -42.4% |
| Profit (loss) for the period to be appropriated | 9905 | €22,122 | €12,752 | -€9,370 | -42.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.