DAYDREAMER: 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.
DAYDREAMER
Largest movements
- Tangible fixed assets +€37,827
up €37,827 (+164%), from €23,076 to €60,903
of which Other tangible fixed assets: +€41,595
- Receivables within one year -€36,882
down €36,882 (-70.1%), from €52,611 to €15,729
of which Trade receivables: -€52,484
- Cash +€26,939
up €26,939 (+16.1%), from €167,509 to €194,448
mainly Net result for the year (+€44,405) and Receivables within one year (+€36,882)
- Reserves +€44,405
up €44,405 (+23.7%), from €187,542 to €231,947
- Other debts -€24,447
down €24,447 (-99.4%), from €24,587 to €140
- Trade debts +€4,636
up €4,636 (+67.8%), from €6,842 to €11,478
- Gross operating margin +€36,131
up €36,131 (+80.6%), from €44,830 to €80,961
- Taxes +€9,031
up €9,031 (+101%), from €8,929 to €17,960
- Depreciation +€1,981
up €1,981 (+15.4%), from €12,856 to €14,836
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 | €247,748 | €273,122 | +€25,374 | +10.2% |
| Fixed assets | 21/28 | €23,076 | €60,903 | +€37,827 | +164% |
| Tangible fixed assets | 22/27 | €23,076 | €60,903 | +€37,827 | +164% |
| Plant, machinery and equipment | 23 | €5,298 | €8,208 | +€2,909 | +54.9% |
| Furniture and vehicles | 24 | €11,662 | €4,985 | -€6,677 | -57.3% |
| Other tangible fixed assets | 26 | €6,116 | €47,710 | +€41,595 | +680% |
| Current assets | 29/58 | €224,672 | €212,219 | -€12,452 | -5.5% |
| Amounts receivable within one year | 40/41 | €52,611 | €15,729 | -€36,882 | -70.1% |
| Trade receivables | 40 | €52,484 | €0 | -€52,484 | -100% |
| Other amounts receivable | 41 | €127 | €15,729 | +€15,602 | +12,260% |
| Cash at bank and in hand | 54/58 | €167,509 | €194,448 | +€26,939 | +16.1% |
| Deferred charges and accrued income | 490/1 | €4,552 | €2,042 | -€2,509 | -55.1% |
| Total equity and liabilities | 10/49 | €247,748 | €273,122 | +€25,374 | +10.2% |
| Equity | 10/15 | €206,142 | €250,547 | +€44,405 | +21.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €187,542 | €231,947 | +€44,405 | +23.7% |
| Distributable reserves | 133 | €187,542 | €231,947 | +€44,405 | +23.7% |
| Amounts payable | 17/49 | €41,605 | €22,575 | -€19,031 | -45.7% |
| Amounts payable within one year | 42/48 | €40,488 | €22,175 | -€18,313 | -45.2% |
| Trade debts | 44 | €6,842 | €11,478 | +€4,636 | +67.8% |
| Suppliers | 440/4 | €6,842 | €11,478 | +€4,636 | +67.8% |
| Taxes, remuneration and social security | 45 | €9,059 | €10,557 | +€1,498 | +16.5% |
| Taxes | 450/3 | €6,559 | €8,057 | +€1,498 | +22.8% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €24,587 | €140 | -€24,447 | -99.4% |
| Accrued charges and deferred income | 492/3 | €1,117 | €400 | -€718 | -64.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,856 | €14,836 | +€1,981 | +15.4% |
| Other operating charges | 640/8 | €2,096 | €1,748 | -€347 | -16.6% |
| Non-recurring operating charges | 66A | €266 | €397 | +€131 | +49.0% |
| Gross operating margin | 9900 | €44,830 | €80,961 | +€36,131 | +80.6% |
| Operating profit (loss) | 9901 | €29,613 | €63,979 | +€34,367 | +116% |
| Financial income | 75/76B | €253 | €135 | -€119 | -46.9% |
| Recurring financial income | 75 | €253 | €135 | -€119 | -46.9% |
| Financial charges | 65/66B | €2,505 | €1,749 | -€756 | -30.2% |
| Recurring financial charges | 65 | €2,505 | €1,749 | -€756 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | €27,361 | €62,365 | +€35,004 | +128% |
| Income taxes | 67/77 | €8,929 | €17,960 | +€9,031 | +101% |
| Profit (loss) for the period | 9904 | €18,432 | €44,405 | +€25,973 | +141% |
| Profit (loss) for the period to be appropriated | 9905 | €18,432 | €44,405 | +€25,973 | +141% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.