DAY 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.
DAY DREAM
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€14,337
down €14,337, from €9,037 to -€5,300
- Financial income -€12,908
down €12,908 (-65.7%), from €19,637 to €6,729
of which Non-recurring financial income: -€12,350
- Taxes -€1,091
no longer reported in 2025 (was €1,091)
- Other operating charges -€684
down €684 (-40.7%), from €1,682 to €998
- Financial charges +€168
up €168 (+68.3%), from €245 to €413
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 | €2,646,985 | €2,636,928 | -€10,057 | -0.4% |
| Current assets | 29/58 | €2,646,985 | €2,636,928 | -€10,057 | -0.4% |
| Amounts receivable within one year | 40/41 | €2,644,160 | €2,636,881 | -€7,278 | -0.3% |
| Trade receivables | 40 | €17,025 | €3,025 | -€14,000 | -82.2% |
| Other amounts receivable | 41 | €2,627,135 | €2,633,856 | +€6,722 | +0.3% |
| Cash at bank and in hand | 54/58 | €2,825 | €47 | -€2,778 | -98.4% |
| Total equity and liabilities | 10/49 | €2,646,985 | €2,636,928 | -€10,057 | -0.4% |
| Equity | 10/15 | €2,612,773 | €2,612,791 | +€18 | 0.0% |
| Contributions | 10/11 | €2,500,000 | €2,500,000 | = | 0.0% |
| Reserves | 13 | €112,773 | €112,791 | +€18 | 0.0% |
| Distributable reserves | 133 | €112,773 | €112,791 | +€18 | 0.0% |
| Amounts payable | 17/49 | €34,211 | €24,137 | -€10,075 | -29.4% |
| Amounts payable within one year | 42/48 | €34,211 | €21,237 | -€12,975 | -37.9% |
| Trade debts | 44 | €1,682 | €3,398 | +€1,716 | +102% |
| Suppliers | 440/4 | €1,682 | €3,398 | +€1,716 | +102% |
| Taxes, remuneration and social security | 45 | €1,091 | - | -€1,091 | |
| Taxes | 450/3 | €1,091 | - | -€1,091 | |
| Other amounts payable | 47/48 | €31,438 | €17,838 | -€13,600 | -43.3% |
| Accrued charges and deferred income | 492/3 | - | €2,900 | +€2,900 | |
| Non-recurring operating income | 76A | €14,000 | - | -€14,000 | |
| Other operating charges | 640/8 | €1,682 | €998 | -€684 | -40.7% |
| Gross operating margin | 9900 | €9,037 | -€5,300 | -€14,337 | |
| Operating profit (loss) | 9901 | €7,355 | -€6,298 | -€13,654 | |
| Financial income | 75/76B | €19,637 | €6,729 | -€12,908 | -65.7% |
| Recurring financial income | 75 | €7,287 | €6,729 | -€558 | -7.7% |
| Non-recurring financial income | 76B | €12,350 | - | -€12,350 | |
| Financial charges | 65/66B | €245 | €413 | +€168 | +68.3% |
| Recurring financial charges | 65 | €245 | €413 | +€168 | +68.3% |
| Profit (loss) for the period before taxes | 9903 | €26,747 | €18 | -€26,729 | -99.9% |
| Income taxes | 67/77 | €1,091 | - | -€1,091 | |
| Profit (loss) for the period | 9904 | €25,656 | €18 | -€25,639 | -99.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,656 | €18 | -€25,639 | -99.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.