Dresscodes: 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.
Dresscodes
Largest movements
- Stocks and contracts +€15,091
up €15,091 (+271.6%), from €5,556 to €20,646
- Receivables within one year +€7,426
up €7,426 (+605.2%), from €1,227 to €8,653
of which Other amounts receivable: +€7,983
- Cash -€453
down €453 (-8.7%), from €5,195 to €4,742
mainly Stocks and contracts (-€15,091) and Net result for the year (-€7,556)
- Deferred charges and accrued income -€382
down €382 (-75.2%), from €507 to €126
- Debts after one year +€19,765
new in 2025: €19,765
- Profit (loss) carried forward -€7,556
down €7,556 (-48.5%), from -€15,594 to -€23,149
- Other debts -€6,835
no longer reported in 2025 (was €6,835)
- Current portion of long-term debt +€5,686
new in 2025: €5,686
- Tax, wage and social debts +€4,998
up €4,998 (+3331.9%), from €150 to €5,148
of which Remuneration and social security: +€2,500
- Gross operating margin +€2,437
up €2,437 (+39.4%), from -€6,190 to -€3,753
- Financial charges +€2,274
up €2,274 (+283.5%), from €802 to €3,076
- Financial income -€718
down €718 (-97.8%), from €734 to €16
of which Non-recurring financial income: -€659
- Other operating charges -€159
down €159 (-19.1%), from €831 to €672
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 | €12,775 | €34,386 | +€21,611 | +169.2% |
| Fixed assets | 21/28 | €290 | €219 | -€71 | -24.4% |
| Tangible fixed assets | 22/27 | €290 | €219 | -€71 | -24.4% |
| Furniture and vehicles | 24 | €290 | €219 | -€71 | -24.4% |
| Current assets | 29/58 | €12,485 | €34,167 | +€21,682 | +173.7% |
| Stocks and contracts in progress | 3 | €5,556 | €20,646 | +€15,091 | +271.6% |
| Stocks | 30/36 | €5,556 | €20,646 | +€15,091 | +271.6% |
| Amounts receivable within one year | 40/41 | €1,227 | €8,653 | +€7,426 | +605.2% |
| Trade receivables | 40 | €557 | - | -€557 | |
| Other amounts receivable | 41 | €670 | €8,653 | +€7,983 | +1191.1% |
| Cash at bank and in hand | 54/58 | €5,195 | €4,742 | -€453 | -8.7% |
| Deferred charges and accrued income | 490/1 | €507 | €126 | -€382 | -75.2% |
| Total equity and liabilities | 10/49 | €12,775 | €34,386 | +€21,611 | +169.2% |
| Equity | 10/15 | €4,404 | -€3,152 | -€7,556 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €13,798 | €13,798 | = | 0.0% |
| Distributable reserves | 133 | €13,798 | €13,798 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,594 | -€23,149 | -€7,556 | -48.5% |
| Amounts payable | 17/49 | €8,371 | €37,538 | +€29,167 | +348.4% |
| Amounts payable after more than one year | 17 | - | €19,765 | +€19,765 | |
| Financial debts | 170/4 | - | €19,765 | +€19,765 | |
| Amounts payable within one year | 42/48 | €7,814 | €15,947 | +€8,133 | +104.1% |
| Current portion of amounts payable after more than one year | 42 | - | €5,686 | +€5,686 | |
| Trade debts | 44 | €557 | €5,113 | +€4,557 | +818.6% |
| Suppliers | 440/4 | €557 | €5,113 | +€4,557 | +818.6% |
| Advances received on contracts in progress | 46 | €273 | - | -€273 | |
| Taxes, remuneration and social security | 45 | €150 | €5,148 | +€4,998 | +3331.9% |
| Taxes | 450/3 | - | €2,498 | +€2,498 | |
| Remuneration and social security | 454/9 | €150 | €2,650 | +€2,500 | +1666.7% |
| Other amounts payable | 47/48 | €6,835 | - | -€6,835 | |
| Accrued charges and deferred income | 492/3 | €557 | €1,826 | +€1,269 | +227.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97 | €71 | -€27 | -27.4% |
| Other operating charges | 640/8 | €831 | €672 | -€159 | -19.1% |
| Gross operating margin | 9900 | -€6,190 | -€3,753 | +€2,437 | +39.4% |
| Operating profit (loss) | 9901 | -€7,119 | -€4,496 | +€2,623 | +36.8% |
| Financial income | 75/76B | €734 | €16 | -€718 | -97.8% |
| Recurring financial income | 75 | €75 | €16 | -€59 | -78.5% |
| Non-recurring financial income | 76B | €659 | - | -€659 | |
| Financial charges | 65/66B | €802 | €3,076 | +€2,274 | +283.5% |
| Recurring financial charges | 65 | €802 | €3,076 | +€2,274 | +283.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,186 | -€7,556 | -€369 | -5.1% |
| Income taxes | 67/77 | -€13 | - | +€13 | |
| Profit (loss) for the period | 9904 | -€7,173 | -€7,556 | -€382 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,173 | -€7,556 | -€382 | -5.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.