Daydream: 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.
Daydream
Largest movements
- Cash +€23,600
up €23,600 (+50.8%), from €46,501 to €70,100
mainly Tax, wage and social debts (+€10,513) and Depreciation (+€8,332)
- Tangible fixed assets -€8,332
down €8,332 (-32.8%), from €25,413 to €17,081
- Receivables within one year -€4,012
down €4,012 (-12.8%), from €31,301 to €27,289
of which Trade receivables: -€4,261
- Tax, wage and social debts +€10,513
up €10,513 (+66.1%), from €15,897 to €26,411
of which Remuneration and social security: +€9,671
- Current portion of long-term debt -€7,633
down €7,633 (-74.8%), from €10,202 to €2,569
- Trade debts +€5,695
up €5,695 (+158.1%), from €3,603 to €9,297
- Profit (loss) carried forward +€5,282
up €5,282 (+8.0%), from €65,875 to €71,157
- Debts after one year -€2,569
no longer reported in 2025 (was €2,569)
- Gross operating margin +€49,265
up €49,265, from -€34,512 to €14,753
- Depreciation -€2,252
down €2,252 (-21.3%), from €10,584 to €8,332
- Other operating charges -€1,368
down €1,368 (-91.5%), from €1,495 to €128
- Financial charges +€499
up €499 (+136.3%), from €366 to €865
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.
Cash bridge derived
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 | €104,145 | €115,433 | +€11,288 | +10.8% |
| Fixed assets | 21/28 | €25,563 | €17,231 | -€8,332 | -32.6% |
| Tangible fixed assets | 22/27 | €25,413 | €17,081 | -€8,332 | -32.8% |
| Furniture and vehicles | 24 | €25,413 | €17,081 | -€8,332 | -32.8% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €78,583 | €98,202 | +€19,620 | +25.0% |
| Amounts receivable within one year | 40/41 | €31,301 | €27,289 | -€4,012 | -12.8% |
| Trade receivables | 40 | €18,943 | €14,683 | -€4,261 | -22.5% |
| Other amounts receivable | 41 | €12,357 | €12,606 | +€249 | +2.0% |
| Cash at bank and in hand | 54/58 | €46,501 | €70,100 | +€23,600 | +50.8% |
| Deferred charges and accrued income | 490/1 | €781 | €813 | +€32 | +4.1% |
| Total equity and liabilities | 10/49 | €104,145 | €115,433 | +€11,288 | +10.8% |
| Equity | 10/15 | €71,875 | €77,157 | +€5,282 | +7.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,875 | €71,157 | +€5,282 | +8.0% |
| Amounts payable | 17/49 | €32,271 | €38,277 | +€6,006 | +18.6% |
| Amounts payable after more than one year | 17 | €2,569 | - | -€2,569 | |
| Financial debts | 170/4 | €2,569 | - | -€2,569 | |
| Amounts payable within one year | 42/48 | €29,702 | €38,277 | +€8,575 | +28.9% |
| Current portion of amounts payable after more than one year | 42 | €10,202 | €2,569 | -€7,633 | -74.8% |
| Trade debts | 44 | €3,603 | €9,297 | +€5,695 | +158.1% |
| Suppliers | 440/4 | €3,603 | €9,297 | +€5,695 | +158.1% |
| Taxes, remuneration and social security | 45 | €15,897 | €26,411 | +€10,513 | +66.1% |
| Taxes | 450/3 | €1,139 | €1,981 | +€842 | +74.0% |
| Remuneration and social security | 454/9 | €14,759 | €24,430 | +€9,671 | +65.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,584 | €8,332 | -€2,252 | -21.3% |
| Other operating charges | 640/8 | €1,495 | €128 | -€1,368 | -91.5% |
| Gross operating margin | 9900 | -€34,512 | €14,753 | +€49,265 | |
| Operating profit (loss) | 9901 | -€46,591 | €6,294 | +€52,885 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €366 | €865 | +€499 | +136.3% |
| Recurring financial charges | 65 | €366 | €865 | +€499 | +136.3% |
| Profit (loss) for the period before taxes | 9903 | -€46,957 | €5,432 | +€52,388 | |
| Income taxes | 67/77 | €177 | €150 | -€27 | -15.5% |
| Profit (loss) for the period | 9904 | -€47,134 | €5,282 | +€52,416 | |
| Profit (loss) for the period to be appropriated | 9905 | -€47,134 | €5,282 | +€52,416 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.