Blue Dream Management: what changed
Blue Dream Management
Largest movements
- Receivables after one year +€66,786
new in 2024: €66,786
- Deferred charges and accrued income -€50,000
no longer reported in 2024 (was €50,000)
- Receivables within one year -€14,848
down €14,848 (-44.5%), from €33,383 to €18,535
of which Other amounts receivable: -€22,228
- Current investments +€2,065
new in 2024: €2,065
- Tax, wage and social debts +€6,038
up €6,038 (+52.1%), from €11,594 to €17,632
- Profit (loss) carried forward -€5,310
down €5,310 (-36.3%), from €14,634 to €9,324
- Debts after one year +€3,128
up €3,128 (+7.2%), from €43,497 to €46,625
of which Other amounts payable: +€15,128
- Current portion of long-term debt +€2,000
up €2,000 (+20.0%), from €10,000 to €12,000
- Trade debts -€1,658
no longer reported in 2024 (was €1,658)
- Gross operating margin -€18,252
down €18,252, from €12,631 to -€5,620
- Taxes -€2,146
down €2,146 (-88.2%), from €2,431 to €286
- Financial income +€1,719
new in 2024: €1,719
- Other operating charges +€762
up €762 (+282%), from €270 to €1,032
- Financial charges -€410
down €410 (-81.7%), from €501 to €91
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €83,383 | €87,581 | +€4,198 | +5.0% |
| Current assets | 29/58 | €83,383 | €87,581 | +€4,198 | +5.0% |
| Amounts receivable after more than one year | 29 | - | €66,786 | +€66,786 | |
| Other amounts receivable | 291 | - | €66,786 | +€66,786 | |
| Amounts receivable within one year | 40/41 | €33,383 | €18,535 | -€14,848 | -44.5% |
| Trade receivables | 40 | €11,155 | €18,535 | +€7,380 | +66.2% |
| Other amounts receivable | 41 | €22,228 | - | -€22,228 | |
| Current investments | 50/53 | - | €2,065 | +€2,065 | |
| Cash at bank and in hand | 54/58 | - | €194 | +€194 | |
| Deferred charges and accrued income | 490/1 | €50,000 | - | -€50,000 | |
| Total equity and liabilities | 10/49 | €83,383 | €87,581 | +€4,198 | +5.0% |
| Equity | 10/15 | €16,634 | €11,324 | -€5,310 | -31.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,634 | €9,324 | -€5,310 | -36.3% |
| Amounts payable | 17/49 | €66,749 | €76,257 | +€9,508 | +14.2% |
| Amounts payable after more than one year | 17 | €43,497 | €46,625 | +€3,128 | +7.2% |
| Financial debts | 170/4 | €14,000 | €2,000 | -€12,000 | -85.7% |
| Other amounts payable | 178/9 | €29,497 | €44,625 | +€15,128 | +51.3% |
| Amounts payable within one year | 42/48 | €23,252 | €29,632 | +€6,380 | +27.4% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €12,000 | +€2,000 | +20.0% |
| Trade debts | 44 | €1,658 | - | -€1,658 | |
| Suppliers | 440/4 | €1,658 | - | -€1,658 | |
| Taxes, remuneration and social security | 45 | €11,594 | €17,632 | +€6,038 | +52.1% |
| Taxes | 450/3 | €11,594 | €17,632 | +€6,038 | +52.1% |
| Other operating charges | 640/8 | €270 | €1,032 | +€762 | +282% |
| Gross operating margin | 9900 | €12,631 | -€5,620 | -€18,252 | |
| Operating profit (loss) | 9901 | €12,361 | -€6,652 | -€19,013 | |
| Financial income | 75/76B | - | €1,719 | +€1,719 | |
| Recurring financial income | 75 | - | €1,719 | +€1,719 | |
| Financial charges | 65/66B | €501 | €91 | -€410 | -81.7% |
| Recurring financial charges | 65 | €501 | €91 | -€410 | -81.7% |
| Profit (loss) for the period before taxes | 9903 | €11,860 | -€5,025 | -€16,885 | |
| Income taxes | 67/77 | €2,431 | €286 | -€2,146 | -88.2% |
| Profit (loss) for the period | 9904 | €9,429 | -€5,310 | -€14,740 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,429 | -€5,310 | -€14,740 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.