Big Dreams: 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.
Big Dreams
Largest movements
- Cash +€29,568
up €29,568 (+6.6%), from €450,913 to €480,481
mainly Net result for the year (+€24,371) and Receivables within one year (+€6,969)
- Receivables within one year -€6,969
no longer reported in 2025 (was €6,969)
- Reserves +€24,371
up €24,371 (+22.8%), from €106,804 to €131,175
- Trade debts -€10,568
down €10,568 (-36.3%), from €29,147 to €18,579
- Gross operating margin -€5,588
down €5,588 (-11.8%), from €47,321 to €41,734
- Taxes -€4,974
down €4,974 (-30.2%), from €16,483 to €11,508
- Financial income -€3,216
down €3,216 (-90.0%), from €3,572 to €356
- Financial charges -€632
down €632 (-39.0%), from €1,620 to €988
- Other operating charges -€589
down €589 (-52.0%), from €1,133 to €544
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 | €478,884 | €492,856 | +€13,972 | +2.9% |
| Fixed assets | 21/28 | €11,878 | €7,200 | -€4,679 | -39.4% |
| Intangible fixed assets | 21 | €3,869 | €2,157 | -€1,712 | -44.3% |
| Tangible fixed assets | 22/27 | €8,009 | €5,043 | -€2,966 | -37.0% |
| Plant, machinery and equipment | 23 | €284 | - | -€284 | |
| Furniture and vehicles | 24 | €7,725 | €5,043 | -€2,682 | -34.7% |
| Current assets | 29/58 | €467,006 | €485,656 | +€18,650 | +4.0% |
| Stocks and contracts in progress | 3 | €8,700 | €5,175 | -€3,525 | -40.5% |
| Stocks | 30/36 | €8,700 | €5,175 | -€3,525 | -40.5% |
| Amounts receivable within one year | 40/41 | €6,969 | - | -€6,969 | |
| Other amounts receivable | 41 | €6,969 | - | -€6,969 | |
| Cash at bank and in hand | 54/58 | €450,913 | €480,481 | +€29,568 | +6.6% |
| Deferred charges and accrued income | 490/1 | €423 | - | -€423 | |
| Total equity and liabilities | 10/49 | €478,884 | €492,856 | +€13,972 | +2.9% |
| Equity | 10/15 | €219,821 | €244,192 | +€24,371 | +11.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €106,804 | €131,175 | +€24,371 | +22.8% |
| Distributable reserves | 133 | €106,804 | €131,175 | +€24,371 | +22.8% |
| Profit (loss) carried forward | 14 | €94,418 | €94,418 | = | 0.0% |
| Amounts payable | 17/49 | €259,063 | €248,663 | -€10,399 | -4.0% |
| Amounts payable within one year | 42/48 | €259,063 | €248,663 | -€10,399 | -4.0% |
| Trade debts | 44 | €29,147 | €18,579 | -€10,568 | -36.3% |
| Suppliers | 440/4 | €29,147 | €18,579 | -€10,568 | -36.3% |
| Taxes, remuneration and social security | 45 | €20,207 | €20,777 | +€570 | +2.8% |
| Taxes | 450/3 | €20,207 | €20,777 | +€570 | +2.8% |
| Other amounts payable | 47/48 | €209,708 | €209,307 | -€401 | -0.2% |
| Non-recurring operating income | 76A | - | €3,167 | +€3,167 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,501 | €4,679 | +€177 | +3.9% |
| Other operating charges | 640/8 | €1,133 | €544 | -€589 | -52.0% |
| Gross operating margin | 9900 | €47,321 | €41,734 | -€5,588 | -11.8% |
| Operating profit (loss) | 9901 | €41,687 | €36,511 | -€5,176 | -12.4% |
| Financial income | 75/76B | €3,572 | €356 | -€3,216 | -90.0% |
| Recurring financial income | 75 | €3,572 | €356 | -€3,216 | -90.0% |
| Financial charges | 65/66B | €1,620 | €988 | -€632 | -39.0% |
| Recurring financial charges | 65 | €1,620 | €988 | -€632 | -39.0% |
| Profit (loss) for the period before taxes | 9903 | €43,639 | €35,879 | -€7,760 | -17.8% |
| Income taxes | 67/77 | €16,483 | €11,508 | -€4,974 | -30.2% |
| Profit (loss) for the period | 9904 | €27,156 | €24,371 | -€2,785 | -10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,156 | €24,371 | -€2,785 | -10.3% |
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 26 October 2026 via checked.be.