DREAL: 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.
DREAL
Largest movements
- Cash -€12,957
down €12,957 (-80.6%), from €16,084 to €3,127
mainly Other debts (-€17,508) and Tax, wage and social debts (-€2,185)
- Receivables within one year -€3,618
down €3,618 (-33.2%), from €10,897 to €7,279
of which Trade receivables: -€5,598
- Intangible fixed assets -€2,195
down €2,195 (-70.9%), from €3,096 to €901
- Tangible fixed assets +€1,100
up €1,100, from €0 to €1,100
of which Furniture and vehicles: +€644
- Other debts -€17,508
down €17,508 (-66.1%), from €26,507 to €8,999
- Tax, wage and social debts -€2,185
down €2,185 (-59.3%), from €3,685 to €1,500
- Profit (loss) carried forward +€1,134
up €1,134 (+5.9%), from -€19,246 to -€18,112
- Trade debts +€817
up €817 (+147%), from €554 to €1,372
- Gross operating margin -€43,340
down €43,340 (-90.8%), from €47,720 to €4,380
- Depreciation -€776
down €776 (-25.7%), from €3,026 to €2,250
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 | €30,150 | €12,407 | -€17,743 | -58.8% |
| Fixed assets | 21/28 | €3,096 | €2,001 | -€1,095 | -35.4% |
| Intangible fixed assets | 21 | €3,096 | €901 | -€2,195 | -70.9% |
| Tangible fixed assets | 22/27 | €0 | €1,100 | +€1,100 | |
| Plant, machinery and equipment | 23 | - | €456 | +€456 | |
| Furniture and vehicles | 24 | €0 | €644 | +€644 | |
| Current assets | 29/58 | €27,054 | €10,406 | -€16,648 | -61.5% |
| Amounts receivable within one year | 40/41 | €10,897 | €7,279 | -€3,618 | -33.2% |
| Trade receivables | 40 | €10,897 | €5,299 | -€5,598 | -51.4% |
| Other amounts receivable | 41 | €0 | €1,980 | +€1,980 | |
| Cash at bank and in hand | 54/58 | €16,084 | €3,127 | -€12,957 | -80.6% |
| Deferred charges and accrued income | 490/1 | €72 | - | -€72 | |
| Total equity and liabilities | 10/49 | €30,150 | €12,407 | -€17,743 | -58.8% |
| Equity | 10/15 | -€646 | €488 | +€1,134 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,246 | -€18,112 | +€1,134 | +5.9% |
| Amounts payable | 17/49 | €30,796 | €11,920 | -€18,876 | -61.3% |
| Amounts payable within one year | 42/48 | €30,747 | €11,871 | -€18,876 | -61.4% |
| Trade debts | 44 | €554 | €1,372 | +€817 | +147% |
| Suppliers | 440/4 | €554 | €1,372 | +€817 | +147% |
| Taxes, remuneration and social security | 45 | €3,685 | €1,500 | -€2,185 | -59.3% |
| Taxes | 450/3 | €3,685 | €1,500 | -€2,185 | -59.3% |
| Other amounts payable | 47/48 | €26,507 | €8,999 | -€17,508 | -66.1% |
| Accrued charges and deferred income | 492/3 | €49 | €49 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,026 | €2,250 | -€776 | -25.7% |
| Other operating charges | 640/8 | €387 | €482 | +€95 | +24.5% |
| Gross operating margin | 9900 | €47,720 | €4,380 | -€43,340 | -90.8% |
| Operating profit (loss) | 9901 | €44,307 | €1,648 | -€42,658 | -96.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -33.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -33.3% |
| Financial charges | 65/66B | €522 | €515 | -€7 | -1.3% |
| Recurring financial charges | 65 | €522 | €515 | -€7 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €43,785 | €1,134 | -€42,651 | -97.4% |
| Profit (loss) for the period | 9904 | €43,785 | €1,134 | -€42,651 | -97.4% |
| Profit (loss) for the period to be appropriated | 9905 | €43,785 | €1,134 | -€42,651 | -97.4% |
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 14 October 2026 via checked.be.