BLUE 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.
BLUE DREAMS
Largest movements
- Tangible fixed assets +€3,205
up €3,205 (+86.5%), from €3,704 to €6,908
- Cash -€577
down €577 (-16.3%), from €3,531 to €2,954
mainly Investment in fixed assets (net) (-€4,734) and Net result for the year (-€964)
- Receivables within one year +€249
up €249 (+56.8%), from €439 to €688
of which Other amounts receivable: +€295
- Deferred charges and accrued income +€131
new in 2025: €131
- Other debts +€4,095
up €4,095 (+17.6%), from €23,324 to €27,419
- Profit (loss) carried forward -€964
down €964 (-2.7%), from -€36,090 to -€37,055
- Tax, wage and social debts -€313
down €313 (-81.5%), from €384 to €71
- Trade debts +€190
up €190 (+340%), from €56 to €246
- Gross operating margin +€6,599
up €6,599, from -€4,811 to €1,788
- Depreciation -€808
down €808 (-34.6%), from €2,338 to €1,530
- Other operating charges +€542
up €542 (+119%), from €457 to €999
- Financial charges +€56
up €56 (+31.8%), from €175 to €230
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 | €7,674 | €10,682 | +€3,008 | +39.2% |
| Fixed assets | 21/28 | €3,704 | €6,908 | +€3,205 | +86.5% |
| Tangible fixed assets | 22/27 | €3,704 | €6,908 | +€3,205 | +86.5% |
| Furniture and vehicles | 24 | €3,704 | €6,908 | +€3,205 | +86.5% |
| Current assets | 29/58 | €3,970 | €3,773 | -€197 | -5.0% |
| Amounts receivable within one year | 40/41 | €439 | €688 | +€249 | +56.8% |
| Trade receivables | 40 | €439 | €393 | -€45 | -10.3% |
| Other amounts receivable | 41 | - | €295 | +€295 | |
| Cash at bank and in hand | 54/58 | €3,531 | €2,954 | -€577 | -16.3% |
| Deferred charges and accrued income | 490/1 | - | €131 | +€131 | |
| Total equity and liabilities | 10/49 | €7,674 | €10,682 | +€3,008 | +39.2% |
| Equity | 10/15 | -€16,090 | -€17,055 | -€964 | -6.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,090 | -€37,055 | -€964 | -2.7% |
| Amounts payable | 17/49 | €23,764 | €27,736 | +€3,972 | +16.7% |
| Amounts payable within one year | 42/48 | €23,764 | €27,736 | +€3,972 | +16.7% |
| Trade debts | 44 | €56 | €246 | +€190 | +340% |
| Suppliers | 440/4 | €56 | €246 | +€190 | +340% |
| Taxes, remuneration and social security | 45 | €384 | €71 | -€313 | -81.5% |
| Taxes | 450/3 | €384 | €71 | -€313 | -81.5% |
| Other amounts payable | 47/48 | €23,324 | €27,419 | +€4,095 | +17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,338 | €1,530 | -€808 | -34.6% |
| Other operating charges | 640/8 | €457 | €999 | +€542 | +119% |
| Gross operating margin | 9900 | -€4,811 | €1,788 | +€6,599 | |
| Operating profit (loss) | 9901 | -€7,605 | -€740 | +€6,865 | +90.3% |
| Financial income | 75/76B | €2 | €6 | +€4 | +196% |
| Recurring financial income | 75 | €2 | €6 | +€4 | +196% |
| Financial charges | 65/66B | €175 | €230 | +€56 | +31.8% |
| Recurring financial charges | 65 | €175 | €230 | +€56 | +31.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,778 | -€964 | +€6,814 | +87.6% |
| Profit (loss) for the period | 9904 | -€7,778 | -€964 | +€6,814 | +87.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,778 | -€964 | +€6,814 | +87.6% |
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 20 October 2026 via checked.be.