DRESSOU: 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.
DRESSOU
Largest movements
- Receivables within one year +€5,384
up €5,384 (+194%), from €2,777 to €8,160
of which Trade receivables: +€7,615
- Cash -€3,095
down €3,095 (-13.5%), from €22,911 to €19,816
mainly Receivables within one year (-€5,384) and Other debts (-€2,187)
- Deferred charges and accrued income +€1,285
new in 2025: €1,285
- Profit (loss) carried forward +€4,714
up €4,714 (+55.3%), from €8,526 to €13,240
- Other debts -€2,187
down €2,187 (-30.7%), from €7,114 to €4,927
- Trade debts +€1,075
up €1,075 (+4,956%), from €22 to €1,097
- Current portion of long-term debt -€765
no longer reported in 2025 (was €765)
- Tax, wage and social debts +€736
up €736 (+61.2%), from €1,204 to €1,941
- Gross operating margin -€4,747
down €4,747 (-31.6%), from €15,036 to €10,289
- Depreciation -€2,252
no longer reported in 2025 (was €2,252)
- Staff costs +€1,017
new in 2025: €1,017
- Taxes -€962
down €962 (-26.2%), from €3,668 to €2,707
- Other operating charges +€215
up €215 (+22.6%), from €951 to €1,166
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 | €25,688 | €29,261 | +€3,573 | +13.9% |
| Current assets | 29/58 | €25,688 | €29,261 | +€3,573 | +13.9% |
| Amounts receivable within one year | 40/41 | €2,777 | €8,160 | +€5,384 | +194% |
| Trade receivables | 40 | - | €7,615 | +€7,615 | |
| Other amounts receivable | 41 | €2,777 | €545 | -€2,231 | -80.4% |
| Cash at bank and in hand | 54/58 | €22,911 | €19,816 | -€3,095 | -13.5% |
| Deferred charges and accrued income | 490/1 | - | €1,285 | +€1,285 | |
| Total equity and liabilities | 10/49 | €25,688 | €29,261 | +€3,573 | +13.9% |
| Equity | 10/15 | €16,583 | €21,297 | +€4,714 | +28.4% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,526 | €13,240 | +€4,714 | +55.3% |
| Amounts payable | 17/49 | €9,105 | €7,964 | -€1,141 | -12.5% |
| Amounts payable within one year | 42/48 | €9,105 | €7,964 | -€1,141 | -12.5% |
| Current portion of amounts payable after more than one year | 42 | €765 | - | -€765 | |
| Trade debts | 44 | €22 | €1,097 | +€1,075 | +4,956% |
| Suppliers | 440/4 | €22 | €1,097 | +€1,075 | +4,956% |
| Taxes, remuneration and social security | 45 | €1,204 | €1,941 | +€736 | +61.2% |
| Taxes | 450/3 | €1,204 | €1,941 | +€736 | +61.2% |
| Other amounts payable | 47/48 | €7,114 | €4,927 | -€2,187 | -30.7% |
| Remuneration, social security and pensions | 62 | - | €1,017 | +€1,017 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,252 | - | -€2,252 | |
| Other operating charges | 640/8 | €951 | €1,166 | +€215 | +22.6% |
| Gross operating margin | 9900 | €15,036 | €10,289 | -€4,747 | -31.6% |
| Operating profit (loss) | 9901 | €11,832 | €8,105 | -€3,727 | -31.5% |
| Financial income | 75/76B | €16 | €71 | +€55 | +349% |
| Recurring financial income | 75 | €16 | €71 | +€55 | +349% |
| Financial charges | 65/66B | €800 | €755 | -€46 | -5.7% |
| Recurring financial charges | 65 | €800 | €755 | -€46 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €11,048 | €7,421 | -€3,627 | -32.8% |
| Income taxes | 67/77 | €3,668 | €2,707 | -€962 | -26.2% |
| Profit (loss) for the period | 9904 | €7,379 | €4,714 | -€2,665 | -36.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,379 | €4,714 | -€2,665 | -36.1% |
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 16 October 2026 via checked.be.