A.C. Dream: 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.
A.C. Dream
Largest movements
- Tangible fixed assets -€10,260
down €10,260 (-22.3%), from €45,932 to €35,672
of which Furniture and vehicles: -€10,137
- Receivables within one year +€9,005
up €9,005 (+1,247%), from €722 to €9,727
of which Trade receivables: +€9,122
- Cash +€1,522
up €1,522 (+95.1%), from €1,601 to €3,124
mainly Depreciation (+€11,476) and Net result for the year (+€10,821)
- Stocks and contracts +€638
up €638 (+13.0%), from €4,916 to €5,554
- Profit (loss) carried forward +€10,821
up €10,821 (+14.7%), from -€73,371 to -€62,550
- Debts after one year -€10,003
down €10,003 (-30.4%), from €32,879 to €22,877
- Other debts -€6,572
down €6,572 (-13.3%), from €49,329 to €42,757
- Tax, wage and social debts +€5,263
up €5,263 (+322%), from €1,634 to €6,897
- Trade debts +€1,197
up €1,197 (+50.8%), from €2,357 to €3,553
- Gross operating margin +€71,477
up €71,477, from -€46,405 to €25,072
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 | €53,772 | €54,736 | +€964 | +1.8% |
| Fixed assets | 21/28 | €46,533 | €35,957 | -€10,577 | -22.7% |
| Intangible fixed assets | 21 | €601 | €285 | -€317 | -52.7% |
| Tangible fixed assets | 22/27 | €45,932 | €35,672 | -€10,260 | -22.3% |
| Furniture and vehicles | 24 | €44,800 | €34,663 | -€10,137 | -22.6% |
| Other tangible fixed assets | 26 | €1,132 | €1,009 | -€123 | -10.9% |
| Current assets | 29/58 | €7,239 | €18,780 | +€11,541 | +159% |
| Stocks and contracts in progress | 3 | €4,916 | €5,554 | +€638 | +13.0% |
| Stocks | 30/36 | €4,916 | €5,554 | +€638 | +13.0% |
| Amounts receivable within one year | 40/41 | €722 | €9,727 | +€9,005 | +1,247% |
| Trade receivables | 40 | €605 | €9,727 | +€9,122 | +1,508% |
| Other amounts receivable | 41 | €117 | - | -€117 | |
| Cash at bank and in hand | 54/58 | €1,601 | €3,124 | +€1,522 | +95.1% |
| Deferred charges and accrued income | 490/1 | - | €375 | +€375 | |
| Total equity and liabilities | 10/49 | €53,772 | €54,736 | +€964 | +1.8% |
| Equity | 10/15 | -€43,371 | -€32,550 | +€10,821 | +24.9% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,371 | -€62,550 | +€10,821 | +14.7% |
| Amounts payable | 17/49 | €97,143 | €87,287 | -€9,857 | -10.1% |
| Amounts payable after more than one year | 17 | €32,879 | €22,877 | -€10,003 | -30.4% |
| Financial debts | 170/4 | €32,879 | €22,877 | -€10,003 | -30.4% |
| Amounts payable within one year | 42/48 | €62,917 | €63,210 | +€293 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €9,598 | €10,003 | +€405 | +4.2% |
| Trade debts | 44 | €2,357 | €3,553 | +€1,197 | +50.8% |
| Suppliers | 440/4 | €2,357 | €3,553 | +€1,197 | +50.8% |
| Taxes, remuneration and social security | 45 | €1,634 | €6,897 | +€5,263 | +322% |
| Taxes | 450/3 | €1,634 | €6,897 | +€5,263 | +322% |
| Other amounts payable | 47/48 | €49,329 | €42,757 | -€6,572 | -13.3% |
| Accrued charges and deferred income | 492/3 | €1,347 | €1,200 | -€147 | -10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,086 | €11,476 | +€390 | +3.5% |
| Other operating charges | 640/8 | €713 | €875 | +€162 | +22.8% |
| Gross operating margin | 9900 | -€46,405 | €25,072 | +€71,477 | |
| Operating profit (loss) | 9901 | -€58,204 | €12,721 | +€70,925 | |
| Financial income | 75/76B | €33 | €8 | -€25 | -76.5% |
| Recurring financial income | 75 | €33 | €8 | -€25 | -76.5% |
| Financial charges | 65/66B | €2,168 | €1,908 | -€260 | -12.0% |
| Recurring financial charges | 65 | €2,168 | €1,908 | -€260 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | -€60,339 | €10,821 | +€71,159 | |
| Profit (loss) for the period | 9904 | -€60,339 | €10,821 | +€71,159 | |
| Profit (loss) for the period to be appropriated | 9905 | -€60,339 | €10,821 | +€71,159 |
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 27 October 2026 via checked.be.