BLUE DREAM: what changed
Two fiscal 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.
BLUE DREAM
Largest movements
- Cash -€34,556
down €34,556 (-97.5%), from €35,450 to €894
mainly Net result for the year (-€40,085) and Provisions (-€10,804)
- Receivables after one year -€17,608
down €17,608 (-98.4%), from €17,887 to €279
of which Trade receivables: -€17,608
- Receivables within one year +€3,129
new in 2022: €3,129
- Profit (loss) carried forward -€40,086
down €40,086 (-124.1%), from -€32,306 to -€72,392
- Debts after one year +€11,838
new in 2022: €11,838
- Provisions -€10,804
down €10,804 (-19.0%), from €56,927 to €46,123
- Short-term financial debts -€6,467
no longer reported in 2022 (was €6,467)
- Tax, wage and social debts -€3,692
no longer reported in 2022 (was €3,692)
- Gross operating margin -€110,080
down €110,080, from €69,995 to -€40,085
- Turnover -€69,995
no longer reported in 2022 (was €69,995)
- Purchases and services +€26,208
new in 2022: €26,208
- Other operating charges -€14,225
no longer reported in 2022 (was €14,225)
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,474 | €4,302 | -€49,172 | -92.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Current assets | 29/58 | €53,474 | €4,302 | -€49,172 | -92.0% |
| Amounts receivable after more than one year | 29 | €17,887 | €279 | -€17,608 | -98.4% |
| Trade receivables | 290 | €17,608 | - | -€17,608 | |
| Other amounts receivable | 291 | €279 | €279 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €3,129 | +€3,129 | |
| Other amounts receivable | 41 | - | €3,129 | +€3,129 | |
| Cash at bank and in hand | 54/58 | €35,450 | €894 | -€34,556 | -97.5% |
| Deferred charges and accrued income | 490/1 | €137 | - | -€137 | |
| Total equity and liabilities | 10/49 | €53,474 | €4,302 | -€49,172 | -92.0% |
| Equity | 10/15 | -€13,714 | -€53,800 | -€40,086 | -292.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,306 | -€72,392 | -€40,086 | -124.1% |
| Provisions and deferred taxes | 16 | €56,927 | €46,123 | -€10,804 | -19.0% |
| Provisions for liabilities and charges | 160/5 | €56,927 | €46,123 | -€10,804 | -19.0% |
| Other liabilities and charges | 164/5 | €56,927 | €46,123 | -€10,804 | -19.0% |
| Amounts payable | 17/49 | €10,261 | €11,979 | +€1,718 | +16.7% |
| Amounts payable after more than one year | 17 | - | €11,838 | +€11,838 | |
| Financial debts | 170/4 | - | €11,838 | +€11,838 | |
| Amounts payable within one year | 42/48 | €10,159 | - | -€10,159 | |
| Financial debts | 43 | €6,467 | - | -€6,467 | |
| Other loans | 439 | €6,467 | - | -€6,467 | |
| Taxes, remuneration and social security | 45 | €3,692 | - | -€3,692 | |
| Taxes | 450/3 | €3,692 | - | -€3,692 | |
| Accrued charges and deferred income | 492/3 | €102 | €141 | +€39 | +38.2% |
| Turnover | 70 | €69,995 | - | -€69,995 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €26,208 | +€26,208 | |
| Other operating charges | 640/8 | €14,225 | - | -€14,225 | |
| Gross operating margin | 9900 | €69,995 | -€40,085 | -€110,080 | |
| Operating profit (loss) | 9901 | €55,770 | -€40,085 | -€95,855 | |
| Financial charges | 65/66B | €163 | - | -€163 | |
| Recurring financial charges | 65 | €163 | - | -€163 | |
| Non-recurring financial charges | 66B | €163 | - | -€163 | |
| Profit (loss) for the period before taxes | 9903 | €55,607 | -€40,085 | -€95,692 | |
| Transfer to deferred taxes | 680 | €56,928 | - | -€56,928 | |
| Profit (loss) for the period | 9904 | -€1,321 | -€40,085 | -€38,764 | -2934.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,321 | -€40,085 | -€38,764 | -2934.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.