DREAM BIG: 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.
DREAM BIG
Largest movements
- Receivables within one year +€14,057
up €14,057 (+64.3%), from €21,846 to €35,902
of which Trade receivables: +€23,534
- Tangible fixed assets +€13,890
up €13,890 (+273%), from €5,079 to €18,969
of which Furniture and vehicles: +€17,336
- Deferred charges and accrued income +€3,480
new in 2025: €3,480
- Cash -€1,323
down €1,323 (-38.7%), from €3,418 to €2,095
mainly Net result for the year (-€32,034) and Investment in fixed assets (net) (-€24,489)
- Other debts +€48,563
up €48,563 (+528%), from €9,203 to €57,766
- Profit (loss) carried forward -€32,034
down €32,034 (-291%), from -€11,010 to -€43,044
- Tax, wage and social debts +€10,192
up €10,192 (+76.8%), from €13,263 to €23,456
of which Remuneration and social security: +€15,739
- Trade debts +€3,592
new in 2025: €3,592
- Staff costs +€45,406
new in 2025: €45,406
- Gross operating margin +€29,674
up €29,674, from -€5,004 to €24,670
- Other operating charges -€5,241
no longer reported in 2025 (was €5,241)
- Depreciation +€1,986
up €1,986 (+23.6%), from €8,403 to €10,389
- Financial charges +€424
up €424 (+336%), from €126 to €550
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 | €30,342 | €60,656 | +€30,313 | +99.9% |
| Fixed assets | 21/28 | €5,079 | €19,179 | +€14,100 | +278% |
| Tangible fixed assets | 22/27 | €5,079 | €18,969 | +€13,890 | +273% |
| Plant, machinery and equipment | 23 | €4,126 | €680 | -€3,446 | -83.5% |
| Furniture and vehicles | 24 | €953 | €18,289 | +€17,336 | +1,818% |
| Financial fixed assets | 28 | - | €210 | +€210 | |
| Current assets | 29/58 | €25,263 | €41,476 | +€16,213 | +64.2% |
| Amounts receivable within one year | 40/41 | €21,846 | €35,902 | +€14,057 | +64.3% |
| Trade receivables | 40 | €11,729 | €35,263 | +€23,534 | +201% |
| Other amounts receivable | 41 | €10,117 | €640 | -€9,477 | -93.7% |
| Cash at bank and in hand | 54/58 | €3,418 | €2,095 | -€1,323 | -38.7% |
| Deferred charges and accrued income | 490/1 | - | €3,480 | +€3,480 | |
| Total equity and liabilities | 10/49 | €30,342 | €60,656 | +€30,313 | +99.9% |
| Equity | 10/15 | €7,876 | -€24,158 | -€32,034 | |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €336 | €336 | = | 0.0% |
| Non-distributable reserves | 130/1 | €336 | €336 | = | 0.0% |
| Reserves not available under the articles | 1311 | €336 | - | -€336 | |
| Other | 1319 | - | €336 | +€336 | |
| Profit (loss) carried forward | 14 | -€11,010 | -€43,044 | -€32,034 | -291% |
| Amounts payable | 17/49 | €22,466 | €84,814 | +€62,347 | +278% |
| Amounts payable within one year | 42/48 | €22,466 | €84,814 | +€62,347 | +278% |
| Trade debts | 44 | - | €3,592 | +€3,592 | |
| Suppliers | 440/4 | - | €3,592 | +€3,592 | |
| Taxes, remuneration and social security | 45 | €13,263 | €23,456 | +€10,192 | +76.8% |
| Taxes | 450/3 | €10,963 | €5,416 | -€5,547 | -50.6% |
| Remuneration and social security | 454/9 | €2,300 | €18,039 | +€15,739 | +684% |
| Other amounts payable | 47/48 | €9,203 | €57,766 | +€48,563 | +528% |
| Non-recurring operating income | 76A | - | €5,655 | +€5,655 | |
| Remuneration, social security and pensions | 62 | - | €45,406 | +€45,406 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,403 | €10,389 | +€1,986 | +23.6% |
| Other operating charges | 640/8 | €5,241 | - | -€5,241 | |
| Gross operating margin | 9900 | -€5,004 | €24,670 | +€29,674 | |
| Operating profit (loss) | 9901 | -€18,648 | -€31,124 | -€12,476 | -66.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €126 | €550 | +€424 | +336% |
| Recurring financial charges | 65 | €126 | €550 | +€424 | +336% |
| Profit (loss) for the period before taxes | 9903 | -€18,774 | -€31,674 | -€12,899 | -68.7% |
| Income taxes | 67/77 | €657 | €360 | -€296 | -45.1% |
| Profit (loss) for the period | 9904 | -€19,431 | -€32,034 | -€12,603 | -64.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,431 | -€32,034 | -€12,603 | -64.9% |
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 19 October 2026 via checked.be.