B.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.
B.DREAM
Largest movements
- Deferred charges and accrued income -€5,399
no longer reported in 2024 (was €5,399)
- Cash +€3,128
up €3,128 (+180.8%), from €1,730 to €4,858
mainly Net result for the year (+€6,996) and Deferred charges and accrued income (+€5,399)
- Receivables within one year +€1,330
up €1,330 (+10.4%), from €12,804 to €14,134
of which Other amounts receivable: +€1,815
- Tax, wage and social debts -€9,027
down €9,027 (-76.7%), from €11,776 to €2,749
of which Remuneration and social security: -€10,000
- Profit (loss) carried forward +€6,996
up €6,996 (+225.4%), from €3,103 to €10,100
- Other debts +€638
up €638 (+14.6%), from €4,385 to €5,024
- Accrued charges and deferred income +€305
new in 2024: €305
- Gross operating margin +€3,472
up €3,472 (+47.8%), from €7,266 to €10,737
- Other operating charges -€2,143
down €2,143 (-73.2%), from €2,930 to €786
- Taxes +€973
up €973 (+125.4%), from €776 to €1,749
- Financial charges +€388
up €388 (+334.3%), from €116 to €504
- Depreciation +€360
up €360 (+105.6%), from €341 to €701
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,728 | €20,642 | -€1,086 | -5.0% |
| Fixed assets | 21/28 | €1,795 | €1,650 | -€145 | -8.1% |
| Tangible fixed assets | 22/27 | €1,735 | €1,590 | -€145 | -8.4% |
| Furniture and vehicles | 24 | €1,735 | €1,590 | -€145 | -8.4% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €19,933 | €18,992 | -€941 | -4.7% |
| Amounts receivable within one year | 40/41 | €12,804 | €14,134 | +€1,330 | +10.4% |
| Trade receivables | 40 | €11,171 | €10,687 | -€484 | -4.3% |
| Other amounts receivable | 41 | €1,633 | €3,447 | +€1,815 | +111.1% |
| Cash at bank and in hand | 54/58 | €1,730 | €4,858 | +€3,128 | +180.8% |
| Deferred charges and accrued income | 490/1 | €5,399 | - | -€5,399 | |
| Total equity and liabilities | 10/49 | €21,728 | €20,642 | -€1,086 | -5.0% |
| Equity | 10/15 | €5,103 | €12,100 | +€6,996 | +137.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,103 | €10,100 | +€6,996 | +225.4% |
| Amounts payable | 17/49 | €16,625 | €8,542 | -€8,082 | -48.6% |
| Amounts payable within one year | 42/48 | €16,625 | €8,237 | -€8,387 | -50.5% |
| Trade debts | 44 | €464 | €465 | +€1 | +0.2% |
| Suppliers | 440/4 | €464 | €465 | +€1 | +0.2% |
| Taxes, remuneration and social security | 45 | €11,776 | €2,749 | -€9,027 | -76.7% |
| Taxes | 450/3 | €776 | €1,749 | +€973 | +125.4% |
| Remuneration and social security | 454/9 | €11,000 | €1,000 | -€10,000 | -90.9% |
| Other amounts payable | 47/48 | €4,385 | €5,024 | +€638 | +14.6% |
| Accrued charges and deferred income | 492/3 | - | €305 | +€305 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €341 | €701 | +€360 | +105.6% |
| Other operating charges | 640/8 | €2,930 | €786 | -€2,143 | -73.2% |
| Gross operating margin | 9900 | €7,266 | €10,737 | +€3,472 | +47.8% |
| Operating profit (loss) | 9901 | €3,995 | €9,250 | +€5,254 | +131.5% |
| Financial charges | 65/66B | €116 | €504 | +€388 | +334.3% |
| Recurring financial charges | 65 | €116 | €504 | +€388 | +334.3% |
| Profit (loss) for the period before taxes | 9903 | €3,879 | €8,746 | +€4,866 | +125.4% |
| Income taxes | 67/77 | €776 | €1,749 | +€973 | +125.4% |
| Profit (loss) for the period | 9904 | €3,103 | €6,996 | +€3,893 | +125.4% |
| Profit (loss) for the period to be appropriated | 9905 | €3,103 | €6,996 | +€3,893 | +125.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.