Tod-B Tailoring: 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
Tod-B Tailoring
NACE 13.929, Manufacture of textiles
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€79,634
2024 · €78,257+€1,377
Equity
€343,578
2024 · €381,665-€38,087
Cash
€170,498
2024 · €177,649-€7,151
Balance sheet total
€1.8m
2024 · €1.9m-€70,616
Largest movements
Assets
- Tangible fixed assets -€43,792
down €43,792 (-2.9%), from €1.5m to €1.5m
of which Land and buildings: -€46,023
Equity and liabilities
- Debts after one year -€52,488
down €52,488 (-4.1%), from €1.3m to €1.2m
- Reserves -€38,087
down €38,087 (-10.0%), from €380,665 to €342,578
- Other debts +€30,845
up €30,845 (+246%), from €12,557 to €43,402
- Trade debts -€25,015
down €25,015 (-53.9%), from €46,433 to €21,418
Income statement
- Depreciation -€32,075
down €32,075 (-29.2%), from €109,815 to €77,741
- Staff costs +€14,453
up €14,453 (+109%), from €13,201 to €27,654
- Financial charges +€12,252
up €12,252 (+51.1%), from €23,977 to €36,229
- Write-downs +€7,050
up €7,050, from -€708 to €6,343
- Gross operating margin +€6,689
up €6,689 (+2.6%), from €258,376 to €265,065
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
€78,257
Gross operating margin
+€6,689
Staff costs
-€14,453
Depreciation
+€32,075
Write-downs
-€7,050
Other operating charges
-€1,098
Financial income
-€758
Financial charges
-€12,252
Taxes
-€1,776
Result 2025
€79,634
raises the resultlowers the result
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
+€185,782
Investment
-€33,453
Financing
-€159,480
Cash 2024
€177,649
From operations (derived)
+€185,782
Net result for the year
+€79,634
Depreciation
+€77,741
Stocks and contracts
+€5,689
Receivables within one year
+€16,248
Deferred charges and accrued income
-€2,759
Trade debts
-€25,015
Tax, wage and social debts
+€9,080
Advances received
-€6,772
Other debts
+€30,845
Accrued charges and deferred income
+€1,092
Investment (derived)
-€33,453
Investment in fixed assets (net)
-€33,453
Financing
-€159,480
Debts after one year
-€52,488
Current portion of long-term debt
+€10,668
Short-term financial debts
+€61
Contributions, distributions and other
-€117,721
Cash 2025
€170,498
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,912,832 | €1,842,217 | -€70,616 | -3.7% |
| Fixed assets | 21/28 | €1,538,071 | €1,493,783 | -€44,288 | -2.9% |
| Intangible fixed assets | 21 | €1,908 | €1,412 | -€496 | -26.0% |
| Tangible fixed assets | 22/27 | €1,536,163 | €1,492,371 | -€43,792 | -2.9% |
| Land and buildings | 22 | €1,416,564 | €1,370,540 | -€46,023 | -3.2% |
| Furniture and vehicles | 24 | €69,414 | €47,592 | -€21,823 | -31.4% |
| Other tangible fixed assets | 26 | €6,552 | €74,239 | +€67,688 | +1,033% |
| Assets under construction and advance payments | 27 | €43,633 | €0 | -€43,633 | -100% |
| Current assets | 29/58 | €374,761 | €348,433 | -€26,328 | -7.0% |
| Stocks and contracts in progress | 3 | €66,924 | €61,236 | -€5,689 | -8.5% |
| Stocks | 30/36 | €66,924 | €61,236 | -€5,689 | -8.5% |
| Amounts receivable within one year | 40/41 | €129,559 | €113,311 | -€16,248 | -12.5% |
| Trade receivables | 40 | €72,310 | €71,113 | -€1,196 | -1.7% |
| Other amounts receivable | 41 | €57,250 | €42,198 | -€15,051 | -26.3% |
| Cash at bank and in hand | 54/58 | €177,649 | €170,498 | -€7,151 | -4.0% |
| Deferred charges and accrued income | 490/1 | €629 | €3,388 | +€2,759 | +439% |
| Total equity and liabilities | 10/49 | €1,912,832 | €1,842,217 | -€70,616 | -3.7% |
| Equity | 10/15 | €381,665 | €343,578 | -€38,087 | -10.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €380,665 | €342,578 | -€38,087 | -10.0% |
| Distributable reserves | 133 | €380,665 | €342,578 | -€38,087 | -10.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,531,167 | €1,498,639 | -€32,528 | -2.1% |
| Amounts payable after more than one year | 17 | €1,292,427 | €1,239,939 | -€52,488 | -4.1% |
| Financial debts | 170/4 | €1,292,427 | €1,239,939 | -€52,488 | -4.1% |
| Amounts payable within one year | 42/48 | €238,026 | €256,893 | +€18,868 | +7.9% |
| Current portion of amounts payable after more than one year | 42 | €101,820 | €112,488 | +€10,668 | +10.5% |
| Financial debts | 43 | - | €61 | +€61 | |
| Credit institutions | 430/8 | - | €61 | +€61 | |
| Trade debts | 44 | €46,433 | €21,418 | -€25,015 | -53.9% |
| Suppliers | 440/4 | €46,433 | €21,418 | -€25,015 | -53.9% |
| Advances received on contracts in progress | 46 | €38,797 | €32,026 | -€6,772 | -17.5% |
| Taxes, remuneration and social security | 45 | €38,418 | €47,499 | +€9,080 | +23.6% |
| Taxes | 450/3 | €37,604 | €45,198 | +€7,594 | +20.2% |
| Remuneration and social security | 454/9 | €814 | €2,300 | +€1,486 | +183% |
| Other amounts payable | 47/48 | €12,557 | €43,402 | +€30,845 | +246% |
| Accrued charges and deferred income | 492/3 | €715 | €1,806 | +€1,092 | +153% |
| Non-recurring operating income | 76A | €3,366 | €0 | -€3,366 | -100% |
| Remuneration, social security and pensions | 62 | €13,201 | €27,654 | +€14,453 | +109% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €109,815 | €77,741 | -€32,075 | -29.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€708 | €6,343 | +€7,050 | |
| Other operating charges | 640/8 | €6,042 | €7,140 | +€1,098 | +18.2% |
| Gross operating margin | 9900 | €258,376 | €265,065 | +€6,689 | +2.6% |
| Operating profit (loss) | 9901 | €130,025 | €146,188 | +€16,163 | +12.4% |
| Financial income | 75/76B | €1,664 | €906 | -€758 | -45.6% |
| Recurring financial income | 75 | €1,664 | €906 | -€758 | -45.6% |
| Financial charges | 65/66B | €23,977 | €36,229 | +€12,252 | +51.1% |
| Recurring financial charges | 65 | €23,977 | €36,229 | +€12,252 | +51.1% |
| Profit (loss) for the period before taxes | 9903 | €107,712 | €110,865 | +€3,153 | +2.9% |
| Income taxes | 67/77 | €29,456 | €31,231 | +€1,776 | +6.0% |
| Profit (loss) for the period | 9904 | €78,257 | €79,634 | +€1,377 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €78,257 | €79,634 | +€1,377 | +1.8% |
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 24 October 2026 via checked.be.