DRESSING ROOM: 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 ROOM
Largest movements
- Deferred charges and accrued income -€1,822
down €1,822 (-83.6%), from €2,179 to €357
- Tangible fixed assets -€1,702
down €1,702 (-14.5%), from €11,762 to €10,060
of which Furniture and vehicles: -€1,702
- Cash -€287
down €287 (-51.8%), from €554 to €267
mainly Net result for the year (-€8,158) and Trade debts (-€1,692)
- Receivables within one year +€276
up €276 (+8.7%), from €3,178 to €3,454
- Profit (loss) carried forward -€8,158
down €8,158 (-14.6%), from -€56,005 to -€64,163
- Other debts +€6,756
up €6,756 (+40.3%), from €16,785 to €23,542
- Trade debts -€1,692
down €1,692 (-85.3%), from €1,985 to €293
- Tax, wage and social debts -€455
down €455 (-75.2%), from €605 to €150
- Gross operating margin +€6,977
up €6,977 (+63.8%), from -€10,933 to -€3,957
- Depreciation -€348
down €348 (-17.0%), from €2,051 to €1,702
- Taxes +€195
up €195 (+61.1%), from €320 to €515
- Financial charges -€117
down €117 (-9.9%), from €1,176 to €1,060
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 | €17,673 | €14,138 | -€3,535 | -20.0% |
| Fixed assets | 21/28 | €11,762 | €10,060 | -€1,702 | -14.5% |
| Tangible fixed assets | 22/27 | €11,762 | €10,060 | -€1,702 | -14.5% |
| Furniture and vehicles | 24 | €1,702 | - | -€1,702 | |
| Other tangible fixed assets | 26 | €10,060 | €10,060 | = | 0.0% |
| Current assets | 29/58 | €5,911 | €4,078 | -€1,833 | -31.0% |
| Amounts receivable within one year | 40/41 | €3,178 | €3,454 | +€276 | +8.7% |
| Other amounts receivable | 41 | €3,178 | €3,454 | +€276 | +8.7% |
| Cash at bank and in hand | 54/58 | €554 | €267 | -€287 | -51.8% |
| Deferred charges and accrued income | 490/1 | €2,179 | €357 | -€1,822 | -83.6% |
| Total equity and liabilities | 10/49 | €17,673 | €14,138 | -€3,535 | -20.0% |
| Equity | 10/15 | -€2,005 | -€10,163 | -€8,158 | -406.8% |
| Contributions | 10/11 | €44,000 | €44,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,005 | -€64,163 | -€8,158 | -14.6% |
| Amounts payable | 17/49 | €19,678 | €24,301 | +€4,623 | +23.5% |
| Amounts payable within one year | 42/48 | €19,375 | €23,984 | +€4,609 | +23.8% |
| Trade debts | 44 | €1,985 | €293 | -€1,692 | -85.3% |
| Suppliers | 440/4 | €1,985 | €293 | -€1,692 | -85.3% |
| Taxes, remuneration and social security | 45 | €605 | €150 | -€455 | -75.2% |
| Taxes | 450/3 | €605 | €150 | -€455 | -75.2% |
| Other amounts payable | 47/48 | €16,785 | €23,542 | +€6,756 | +40.3% |
| Accrued charges and deferred income | 492/3 | €303 | €317 | +€14 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,051 | €1,702 | -€348 | -17.0% |
| Other operating charges | 640/8 | €893 | €924 | +€32 | +3.6% |
| Gross operating margin | 9900 | -€10,933 | -€3,957 | +€6,977 | +63.8% |
| Operating profit (loss) | 9901 | -€13,877 | -€6,584 | +€7,293 | +52.6% |
| Financial charges | 65/66B | €1,176 | €1,060 | -€117 | -9.9% |
| Recurring financial charges | 65 | €1,176 | €1,060 | -€117 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | -€15,053 | -€7,643 | +€7,410 | +49.2% |
| Income taxes | 67/77 | €320 | €515 | +€195 | +61.1% |
| Profit (loss) for the period | 9904 | -€15,373 | -€8,158 | +€7,214 | +46.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,373 | -€8,158 | +€7,214 | +46.9% |
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 10 October 2026 via checked.be.