DRESS CONFECT: 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 CONFECT
Largest movements
- Stocks and contracts -€261,483
down €261,483 (-45.0%), from €580,893 to €319,410
- Receivables within one year +€107,309
up €107,309 (+7.3%), from €1.5m to €1.6m
of which Trade receivables: +€190,550
- Trade debts -€243,265
down €243,265 (-45.7%), from €531,878 to €288,613
- Reserves +€77,282
up €77,282 (+7.7%), from €1.0m to €1.1m
of which Distributable reserves: +€77,282
- Other operating charges +€39,060
up €39,060 (+7,609%), from €513 to €39,574
- Staff costs +€30,844
up €30,844 (+26.8%), from €114,985 to €145,829
- Taxes -€14,370
down €14,370 (-34.9%), from €41,232 to €26,862
- Gross operating margin +€9,888
up €9,888 (+3.6%), from €277,313 to €287,201
- Financial charges +€4,451
up €4,451 (+149%), from €2,983 to €7,433
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,058,701 | €1,903,611 | -€155,089 | -7.5% |
| Formation expenses | 20 | €3,503 | €2,525 | -€978 | -27.9% |
| Current assets | 29/58 | €2,055,198 | €1,901,086 | -€154,112 | -7.5% |
| Stocks and contracts in progress | 3 | €580,893 | €319,410 | -€261,483 | -45.0% |
| Stocks | 30/36 | €580,893 | €319,410 | -€261,483 | -45.0% |
| Amounts receivable within one year | 40/41 | €1,473,946 | €1,581,255 | +€107,309 | +7.3% |
| Trade receivables | 40 | €569,878 | €760,428 | +€190,550 | +33.4% |
| Other amounts receivable | 41 | €904,068 | €820,828 | -€83,240 | -9.2% |
| Deferred charges and accrued income | 490/1 | €360 | €421 | +€62 | +17.2% |
| Total equity and liabilities | 10/49 | €2,058,701 | €1,903,611 | -€155,089 | -7.5% |
| Equity | 10/15 | €1,513,075 | €1,590,357 | +€77,282 | +5.1% |
| Contributions | 10/11 | €505,576 | €505,576 | = | 0.0% |
| Capital | 10 | €505,576 | €505,576 | = | 0.0% |
| Issued capital | 100 | €505,576 | €505,576 | = | 0.0% |
| Reserves | 13 | €1,007,500 | €1,084,782 | +€77,282 | +7.7% |
| Non-distributable reserves | 130/1 | €50,558 | €50,558 | = | 0.0% |
| Legal reserve | 130 | €50,558 | €50,558 | = | 0.0% |
| Distributable reserves | 133 | €956,942 | €1,034,224 | +€77,282 | +8.1% |
| Amounts payable | 17/49 | €545,625 | €313,254 | -€232,371 | -42.6% |
| Amounts payable within one year | 42/48 | €544,794 | €313,254 | -€231,540 | -42.5% |
| Trade debts | 44 | €531,878 | €288,613 | -€243,265 | -45.7% |
| Suppliers | 440/4 | €531,878 | €288,613 | -€243,265 | -45.7% |
| Taxes, remuneration and social security | 45 | €12,916 | €24,642 | +€11,725 | +90.8% |
| Remuneration and social security | 454/9 | €12,916 | €24,642 | +€11,725 | +90.8% |
| Accrued charges and deferred income | 492/3 | €831 | - | -€831 | |
| Remuneration, social security and pensions | 62 | €114,985 | €145,829 | +€30,844 | +26.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €978 | €978 | -€0 | 0.0% |
| Other operating charges | 640/8 | €513 | €39,574 | +€39,060 | +7,609% |
| Gross operating margin | 9900 | €277,313 | €287,201 | +€9,888 | +3.6% |
| Operating profit (loss) | 9901 | €160,837 | €100,820 | -€60,017 | -37.3% |
| Financial income | 75/76B | €9,042 | €10,757 | +€1,715 | +19.0% |
| Recurring financial income | 75 | €9,042 | €10,757 | +€1,715 | +19.0% |
| Financial charges | 65/66B | €2,983 | €7,433 | +€4,451 | +149% |
| Recurring financial charges | 65 | €2,983 | €7,433 | +€4,451 | +149% |
| Profit (loss) for the period before taxes | 9903 | €166,896 | €104,144 | -€62,752 | -37.6% |
| Income taxes | 67/77 | €41,232 | €26,862 | -€14,370 | -34.9% |
| Profit (loss) for the period | 9904 | €125,664 | €77,282 | -€48,382 | -38.5% |
| Profit (loss) for the period to be appropriated | 9905 | €125,664 | €77,282 | -€48,382 | -38.5% |
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 20 October 2026 via checked.be.