2DRESS: 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.
2DRESS
Largest movements
- Cash -€7,066
down €7,066 (-9.1%), from €77,265 to €70,200
mainly Investment in fixed assets (net) (-€4,627) and Trade debts (-€3,035)
- Tangible fixed assets +€2,433
up €2,433 (+34.9%), from €6,972 to €9,404
of which Furniture and vehicles: +€3,439
- Deferred charges and accrued income +€1,807
up €1,807 (+72.4%), from €2,497 to €4,304
- Trade debts -€3,035
down €3,035 (-51.9%), from €5,852 to €2,817
- Reserves -€2,376
down €2,376 (-13.9%), from €17,072 to €14,696
- Tax, wage and social debts +€1,661
up €1,661 (+17.6%), from €9,440 to €11,101
of which Taxes: +€1,661
- Other debts +€1,201
up €1,201 (+3.6%), from €33,285 to €34,486
- Gross operating margin -€4,792
down €4,792 (-55.9%), from €8,568 to €3,776
- Taxes -€1,742
down €1,742 (-90.4%), from €1,927 to €185
- Depreciation +€1,473
up €1,473 (+204%), from €721 to €2,194
- Financial charges +€355
up €355 (+13.5%), from €2,624 to €2,978
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 | €87,969 | €85,728 | -€2,241 | -2.5% |
| Fixed assets | 21/28 | €6,977 | €9,409 | +€2,433 | +34.9% |
| Tangible fixed assets | 22/27 | €6,972 | €9,404 | +€2,433 | +34.9% |
| Plant, machinery and equipment | 23 | - | €532 | +€532 | |
| Furniture and vehicles | 24 | - | €3,439 | +€3,439 | |
| Other tangible fixed assets | 26 | €6,972 | €5,433 | -€1,539 | -22.1% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €80,992 | €76,319 | -€4,674 | -5.8% |
| Amounts receivable within one year | 40/41 | €1,230 | €1,815 | +€585 | +47.5% |
| Trade receivables | 40 | €1,157 | €0 | -€1,157 | -100% |
| Other amounts receivable | 41 | €73 | €1,815 | +€1,742 | +2,379% |
| Cash at bank and in hand | 54/58 | €77,265 | €70,200 | -€7,066 | -9.1% |
| Deferred charges and accrued income | 490/1 | €2,497 | €4,304 | +€1,807 | +72.4% |
| Total equity and liabilities | 10/49 | €87,969 | €85,728 | -€2,241 | -2.5% |
| Equity | 10/15 | €35,672 | €33,296 | -€2,376 | -6.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €17,072 | €14,696 | -€2,376 | -13.9% |
| Distributable reserves | 133 | €17,072 | €14,696 | -€2,376 | -13.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €52,297 | €52,432 | +€134 | +0.3% |
| Amounts payable within one year | 42/48 | €48,577 | €48,403 | -€174 | -0.4% |
| Trade debts | 44 | €5,852 | €2,817 | -€3,035 | -51.9% |
| Suppliers | 440/4 | €5,852 | €2,817 | -€3,035 | -51.9% |
| Taxes, remuneration and social security | 45 | €9,440 | €11,101 | +€1,661 | +17.6% |
| Taxes | 450/3 | €8,602 | €10,263 | +€1,661 | +19.3% |
| Remuneration and social security | 454/9 | €838 | €838 | = | 0.0% |
| Other amounts payable | 47/48 | €33,285 | €34,486 | +€1,201 | +3.6% |
| Accrued charges and deferred income | 492/3 | €3,720 | €4,029 | +€308 | +8.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €721 | €2,194 | +€1,473 | +204% |
| Other operating charges | 640/8 | €808 | €794 | -€14 | -1.7% |
| Gross operating margin | 9900 | €8,568 | €3,776 | -€4,792 | -55.9% |
| Operating profit (loss) | 9901 | €7,040 | €788 | -€6,252 | -88.8% |
| Financial income | 75/76B | €7 | €0 | -€7 | -100% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -100% |
| Financial charges | 65/66B | €2,624 | €2,978 | +€355 | +13.5% |
| Recurring financial charges | 65 | €2,624 | €2,978 | +€355 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | €4,422 | -€2,191 | -€6,613 | |
| Income taxes | 67/77 | €1,927 | €185 | -€1,742 | -90.4% |
| Profit (loss) for the period | 9904 | €2,496 | -€2,376 | -€4,871 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,496 | -€2,376 | -€4,871 |
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 29 October 2026 via checked.be.