DRESSING PLUS: 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.
DRESSING PLUS
Largest movements
- Cash -€26,416
down €26,416 (-56.9%), from €46,463 to €20,047
mainly Trade debts (-€24,771) and Debts after one year (-€24,543)
- Receivables within one year -€20,989
down €20,989 (-54.0%), from €38,869 to €17,880
of which Trade receivables: -€20,992
- Tangible fixed assets -€8,661
down €8,661 (-11.2%), from €77,444 to €68,783
- Intangible fixed assets +€7,085
up €7,085 (+6.1%), from €116,766 to €123,852
- Trade debts -€24,771
down €24,771 (-62.7%), from €39,515 to €14,744
- Debts after one year -€24,543
down €24,543 (-28.9%), from €84,995 to €60,453
- Advances received -€4,840
no longer reported in 2025 (was €4,840)
- Profit (loss) carried forward +€4,166
up €4,166 (+14.9%), from -€27,882 to -€23,716
- Gross operating margin +€5,481
up €5,481 (+20.5%), from €26,754 to €32,235
- Depreciation +€1,478
up €1,478 (+6.6%), from €22,224 to €23,702
- Write-downs -€1,234
new in 2025: -€1,234
- Other operating charges +€1,133
up €1,133 (+198%), from €573 to €1,707
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 | €280,502 | €230,561 | -€49,941 | -17.8% |
| Fixed assets | 21/28 | €194,210 | €192,635 | -€1,576 | -0.8% |
| Intangible fixed assets | 21 | €116,766 | €123,852 | +€7,085 | +6.1% |
| Tangible fixed assets | 22/27 | €77,444 | €68,783 | -€8,661 | -11.2% |
| Plant, machinery and equipment | 23 | €77,444 | €68,783 | -€8,661 | -11.2% |
| Current assets | 29/58 | €86,292 | €37,927 | -€48,365 | -56.0% |
| Amounts receivable within one year | 40/41 | €38,869 | €17,880 | -€20,989 | -54.0% |
| Trade receivables | 40 | €38,864 | €17,872 | -€20,992 | -54.0% |
| Other amounts receivable | 41 | €5 | €8 | +€3 | +54.8% |
| Cash at bank and in hand | 54/58 | €46,463 | €20,047 | -€26,416 | -56.9% |
| Deferred charges and accrued income | 490/1 | €960 | - | -€960 | |
| Total equity and liabilities | 10/49 | €280,502 | €230,561 | -€49,941 | -17.8% |
| Equity | 10/15 | €8,318 | €11,836 | +€3,518 | +42.3% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,882 | -€23,716 | +€4,166 | +14.9% |
| Investment grants | 15 | €6,200 | €5,552 | -€648 | -10.5% |
| Amounts payable | 17/49 | €272,184 | €218,725 | -€53,459 | -19.6% |
| Amounts payable after more than one year | 17 | €84,995 | €60,453 | -€24,543 | -28.9% |
| Financial debts | 170/4 | €84,995 | €60,453 | -€24,543 | -28.9% |
| Amounts payable within one year | 42/48 | €187,120 | €158,273 | -€28,847 | -15.4% |
| Current portion of amounts payable after more than one year | 42 | €22,230 | €24,543 | +€2,312 | +10.4% |
| Trade debts | 44 | €39,515 | €14,744 | -€24,771 | -62.7% |
| Suppliers | 440/4 | €39,515 | €14,744 | -€24,771 | -62.7% |
| Advances received on contracts in progress | 46 | €4,840 | - | -€4,840 | |
| Taxes, remuneration and social security | 45 | €3,829 | €2,280 | -€1,549 | -40.5% |
| Taxes | 450/3 | €3,829 | €2,280 | -€1,549 | -40.5% |
| Other amounts payable | 47/48 | €116,706 | €116,706 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €69 | - | -€69 | |
| Non-recurring operating income | 76A | €4,500 | - | -€4,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,224 | €23,702 | +€1,478 | +6.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€1,234 | -€1,234 | |
| Other operating charges | 640/8 | €573 | €1,707 | +€1,133 | +198% |
| Gross operating margin | 9900 | €26,754 | €32,235 | +€5,481 | +20.5% |
| Operating profit (loss) | 9901 | €3,957 | €8,061 | +€4,104 | +104% |
| Financial income | 75/76B | €0 | €40 | +€40 | +13,233% |
| Recurring financial income | 75 | €0 | €40 | +€40 | +13,233% |
| Financial charges | 65/66B | €4,611 | €4,583 | -€28 | -0.6% |
| Recurring financial charges | 65 | €4,611 | €4,583 | -€28 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | -€654 | €3,518 | +€4,172 | |
| Income taxes | 67/77 | €128 | - | -€128 | |
| Profit (loss) for the period | 9904 | -€782 | €3,518 | +€4,300 | |
| Transfer from tax-exempt reserves | 789 | €648 | €648 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€134 | €4,166 | +€4,300 |
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 15 October 2026 via checked.be.