DRESS BASICS Int.: 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.
DRESS BASICS Int.
Largest movements
- Receivables within one year -€25,767
down €25,767 (-44.0%), from €58,565 to €32,798
of which Trade receivables: -€38,451
- Cash -€7,422
down €7,422 (-28.9%), from €25,692 to €18,270
mainly Trade debts (-€21,432) and Net result for the year (-€15,178)
- Tangible fixed assets +€1,497
up €1,497, from €0 to €1,497
- Trade debts -€21,432
down €21,432 (-78.8%), from €27,205 to €5,772
- Profit (loss) carried forward -€14,730
down €14,730 (-763%), from -€1,930 to -€16,660
- Tax, wage and social debts +€5,686
up €5,686 (+145%), from €3,926 to €9,612
of which Taxes: +€9,286
- Gross operating margin -€20,854
down €20,854 (-15,831%), from -€132 to -€20,985
- Taxes -€8,007
down €8,007, from €326 to -€7,681
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 | €85,875 | €54,391 | -€31,485 | -36.7% |
| Fixed assets | 21/28 | €0 | €1,497 | +€1,497 | |
| Tangible fixed assets | 22/27 | €0 | €1,497 | +€1,497 | |
| Furniture and vehicles | 24 | €0 | €1,497 | +€1,497 | |
| Current assets | 29/58 | €85,875 | €52,894 | -€32,981 | -38.4% |
| Stocks and contracts in progress | 3 | €1,618 | €1,826 | +€208 | +12.8% |
| Stocks | 30/36 | €1,618 | €1,826 | +€208 | +12.8% |
| Amounts receivable within one year | 40/41 | €58,565 | €32,798 | -€25,767 | -44.0% |
| Trade receivables | 40 | €57,902 | €19,451 | -€38,451 | -66.4% |
| Other amounts receivable | 41 | €663 | €13,348 | +€12,685 | +1,913% |
| Cash at bank and in hand | 54/58 | €25,692 | €18,270 | -€7,422 | -28.9% |
| Total equity and liabilities | 10/49 | €85,875 | €54,391 | -€31,485 | -36.7% |
| Equity | 10/15 | €33,009 | €17,831 | -€15,178 | -46.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,339 | €15,891 | -€448 | -2.7% |
| Non-distributable reserves | 130/1 | €448 | - | -€448 | |
| Reserves not available under the articles | 1311 | €448 | - | -€448 | |
| Distributable reserves | 133 | €15,891 | €15,891 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,930 | -€16,660 | -€14,730 | -763% |
| Amounts payable | 17/49 | €52,866 | €36,559 | -€16,307 | -30.8% |
| Amounts payable within one year | 42/48 | €52,866 | €36,559 | -€16,307 | -30.8% |
| Trade debts | 44 | €27,205 | €5,772 | -€21,432 | -78.8% |
| Suppliers | 440/4 | €27,205 | €5,772 | -€21,432 | -78.8% |
| Taxes, remuneration and social security | 45 | €3,926 | €9,612 | +€5,686 | +145% |
| Taxes | 450/3 | €326 | €9,612 | +€9,286 | +2,845% |
| Remuneration and social security | 454/9 | €3,600 | - | -€3,600 | |
| Other amounts payable | 47/48 | €21,735 | €21,175 | -€560 | -2.6% |
| Remuneration, social security and pensions | 62 | €309 | €486 | +€177 | +57.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €28 | +€28 | |
| Other operating charges | 640/8 | €1,295 | €1,289 | -€6 | -0.5% |
| Gross operating margin | 9900 | -€132 | -€20,985 | -€20,854 | -15,831% |
| Operating profit (loss) | 9901 | -€1,736 | -€22,788 | -€21,052 | -1,213% |
| Financial charges | 65/66B | €91 | €70 | -€21 | -22.9% |
| Recurring financial charges | 65 | €91 | €70 | -€21 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,827 | -€22,858 | -€21,032 | -1,151% |
| Income taxes | 67/77 | €326 | -€7,681 | -€8,007 | |
| Profit (loss) for the period | 9904 | -€2,153 | -€15,178 | -€13,024 | -605% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,153 | -€15,178 | -€13,024 | -605% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.