Dré Cosmetics: what changed
Two fiscal 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.
Dré Cosmetics
Largest movements
- Cash +€114,013
up €114,013 (+44.2%), from €257,981 to €371,994
mainly Net result for the year (+€283,205) and Short-term financial debts (+€99,955)
- Stocks and contracts +€113,576
up €113,576 (+21.1%), from €539,424 to €653,000
- Tangible fixed assets -€43,244
down €43,244 (-12.5%), from €347,304 to €304,060
of which Other tangible fixed assets: -€22,798
- Receivables within one year +€26,932
up €26,932 (+58.0%), from €46,421 to €73,353
of which Trade receivables: +€25,321
- Debts after one year -€127,750
down €127,750 (-35.2%), from €362,943 to €235,193
- Short-term financial debts +€99,955
up €99,955 (+90.7%), from €110,156 to €210,110
- Reserves +€83,205
up €83,205 (+33.1%), from €251,244 to €334,449
- Other debts +€69,295
up €69,295 (+50.4%), from €137,549 to €206,844
- Tax, wage and social debts +€32,950
up €32,950 (+25.8%), from €127,630 to €160,580
of which Taxes: +€29,406
- Gross operating margin +€150,069
up €150,069 (+35.1%), from €427,061 to €577,130
- Staff costs -€30,014
down €30,014 (-14.2%), from €212,026 to €182,012
- Financial charges +€13,235
up €13,235 (+84.7%), from €15,627 to €28,862
- Taxes -€8,409
down €8,409 (-20.3%), from €41,499 to €33,090
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.
Cash bridge derived
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 | €1,214,695 | €1,416,530 | +€201,835 | +16.6% |
| Fixed assets | 21/28 | €358,095 | €309,027 | -€49,068 | -13.7% |
| Intangible fixed assets | 21 | €9,791 | €3,967 | -€5,824 | -59.5% |
| Tangible fixed assets | 22/27 | €347,304 | €304,060 | -€43,244 | -12.5% |
| Land and buildings | 22 | €212,817 | €202,880 | -€9,938 | -4.7% |
| Plant, machinery and equipment | 23 | €6,144 | €2,705 | -€3,439 | -56.0% |
| Furniture and vehicles | 24 | €16,971 | €9,901 | -€7,070 | -41.7% |
| Other tangible fixed assets | 26 | €111,372 | €88,574 | -€22,798 | -20.5% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €856,600 | €1,107,503 | +€250,903 | +29.3% |
| Stocks and contracts in progress | 3 | €539,424 | €653,000 | +€113,576 | +21.1% |
| Stocks | 30/36 | €539,424 | €653,000 | +€113,576 | +21.1% |
| Amounts receivable within one year | 40/41 | €46,421 | €73,353 | +€26,932 | +58.0% |
| Trade receivables | 40 | €46,058 | €71,380 | +€25,321 | +55.0% |
| Other amounts receivable | 41 | €362 | €1,973 | +€1,611 | +444.5% |
| Cash at bank and in hand | 54/58 | €257,981 | €371,994 | +€114,013 | +44.2% |
| Deferred charges and accrued income | 490/1 | €12,774 | €9,156 | -€3,618 | -28.3% |
| Total equity and liabilities | 10/49 | €1,214,695 | €1,416,530 | +€201,835 | +16.6% |
| Equity | 10/15 | €269,844 | €353,049 | +€83,205 | +30.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €251,244 | €334,449 | +€83,205 | +33.1% |
| Distributable reserves | 133 | €251,244 | €334,449 | +€83,205 | +33.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €944,851 | €1,063,481 | +€118,630 | +12.6% |
| Amounts payable after more than one year | 17 | €362,943 | €235,193 | -€127,750 | -35.2% |
| Financial debts | 170/4 | €362,943 | €235,193 | -€127,750 | -35.2% |
| Amounts payable within one year | 42/48 | €566,773 | €791,944 | +€225,171 | +39.7% |
| Current portion of amounts payable after more than one year | 42 | €123,444 | €127,750 | +€4,306 | +3.5% |
| Financial debts | 43 | €110,156 | €210,110 | +€99,955 | +90.7% |
| Credit institutions | 430/8 | €110,156 | €210,110 | +€99,955 | +90.7% |
| Trade debts | 44 | €67,730 | €86,660 | +€18,930 | +27.9% |
| Suppliers | 440/4 | €67,730 | €86,660 | +€18,930 | +27.9% |
| Advances received on contracts in progress | 46 | €264 | €0 | -€264 | -100.0% |
| Taxes, remuneration and social security | 45 | €127,630 | €160,580 | +€32,950 | +25.8% |
| Taxes | 450/3 | €103,363 | €132,769 | +€29,406 | +28.4% |
| Remuneration and social security | 454/9 | €24,267 | €27,811 | +€3,544 | +14.6% |
| Other amounts payable | 47/48 | €137,549 | €206,844 | +€69,295 | +50.4% |
| Accrued charges and deferred income | 492/3 | €15,134 | €36,344 | +€21,209 | +140.1% |
| Remuneration, social security and pensions | 62 | €212,026 | €182,012 | -€30,014 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,186 | €49,068 | -€118 | -0.2% |
| Other operating charges | 640/8 | €1,476 | €1,770 | +€294 | +19.9% |
| Gross operating margin | 9900 | €427,061 | €577,130 | +€150,069 | +35.1% |
| Operating profit (loss) | 9901 | €164,373 | €344,279 | +€179,906 | +109.5% |
| Financial income | 75/76B | €3,694 | €878 | -€2,816 | -76.2% |
| Recurring financial income | 75 | €3,694 | €878 | -€2,816 | -76.2% |
| Financial charges | 65/66B | €15,627 | €28,862 | +€13,235 | +84.7% |
| Recurring financial charges | 65 | €15,627 | €28,862 | +€13,235 | +84.7% |
| Profit (loss) for the period before taxes | 9903 | €152,439 | €316,295 | +€163,856 | +107.5% |
| Income taxes | 67/77 | €41,499 | €33,090 | -€8,409 | -20.3% |
| Profit (loss) for the period | 9904 | €110,940 | €283,205 | +€172,265 | +155.3% |
| Profit (loss) for the period to be appropriated | 9905 | €110,940 | €283,205 | +€172,265 | +155.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.