DREAM COLOUR: 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 COLOUR
Largest movements
- Receivables within one year -€51,668
down €51,668 (-39.6%), from €130,339 to €78,671
of which Trade receivables: -€41,030
- Current portion of long-term debt -€29,419
down €29,419 (-22.8%), from €129,210 to €99,791
- Trade debts -€12,242
down €12,242 (-13.4%), from €91,101 to €78,859
- Tax, wage and social debts -€4,534
no longer reported in 2025 (was €4,534)
- Accrued charges and deferred income -€4,366
no longer reported in 2025 (was €4,366)
- Other debts -€3,926
down €3,926 (-7.4%), from €52,963 to €49,037
- Gross operating margin +€68,302
up €68,302, from -€55,393 to €12,909
- Financial charges +€1,837
up €1,837 (+25.0%), from €7,344 to €9,181
of which Non-recurring financial charges: +€3,066
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 | €295,516 | €241,179 | -€54,337 | -18.4% |
| Fixed assets | 21/28 | €163,751 | €161,082 | -€2,669 | -1.6% |
| Tangible fixed assets | 22/27 | €161,721 | €159,052 | -€2,669 | -1.7% |
| Plant, machinery and equipment | 23 | €6,267 | €4,114 | -€2,153 | -34.4% |
| Furniture and vehicles | 24 | €2,455 | €1,939 | -€516 | -21.0% |
| Other tangible fixed assets | 26 | €152,999 | €152,999 | = | 0.0% |
| Financial fixed assets | 28 | €2,030 | €2,030 | = | 0.0% |
| Current assets | 29/58 | €131,765 | €80,097 | -€51,668 | -39.2% |
| Amounts receivable within one year | 40/41 | €130,339 | €78,671 | -€51,668 | -39.6% |
| Trade receivables | 40 | €119,701 | €78,671 | -€41,030 | -34.3% |
| Other amounts receivable | 41 | €10,638 | - | -€10,638 | |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €1,426 | €1,426 | = | 0.0% |
| Total equity and liabilities | 10/49 | €295,516 | €241,179 | -€54,337 | -18.4% |
| Equity | 10/15 | €12,431 | €13,492 | +€1,061 | +8.5% |
| Reserves | 13 | €8,060 | €8,060 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,060 | €8,060 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,371 | €5,432 | +€1,061 | +24.3% |
| Amounts payable | 17/49 | €283,085 | €227,687 | -€55,398 | -19.6% |
| Amounts payable within one year | 42/48 | €278,719 | €227,687 | -€51,032 | -18.3% |
| Current portion of amounts payable after more than one year | 42 | €129,210 | €99,791 | -€29,419 | -22.8% |
| Financial debts | 43 | €911 | - | -€911 | |
| Credit institutions | 430/8 | €911 | - | -€911 | |
| Trade debts | 44 | €91,101 | €78,859 | -€12,242 | -13.4% |
| Suppliers | 440/4 | €91,101 | €78,859 | -€12,242 | -13.4% |
| Taxes, remuneration and social security | 45 | €4,534 | - | -€4,534 | |
| Taxes | 450/3 | €4,534 | - | -€4,534 | |
| Other amounts payable | 47/48 | €52,963 | €49,037 | -€3,926 | -7.4% |
| Accrued charges and deferred income | 492/3 | €4,366 | - | -€4,366 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,289 | €2,667 | +€378 | +16.5% |
| Gross operating margin | 9900 | -€55,393 | €12,909 | +€68,302 | |
| Operating profit (loss) | 9901 | -€57,682 | €10,242 | +€67,924 | |
| Financial income | 75/76B | €459 | - | -€459 | |
| Recurring financial income | 75 | €459 | - | -€459 | |
| Non-recurring financial income | 76B | €459 | - | -€459 | |
| Financial charges | 65/66B | €7,344 | €9,181 | +€1,837 | +25.0% |
| Recurring financial charges | 65 | €4,976 | €3,747 | -€1,229 | -24.7% |
| Non-recurring financial charges | 66B | €2,368 | €5,434 | +€3,066 | +129% |
| Profit (loss) for the period before taxes | 9903 | -€64,567 | €1,061 | +€65,628 | |
| Profit (loss) for the period | 9904 | -€64,567 | €1,061 | +€65,628 | |
| Profit (loss) for the period to be appropriated | 9905 | -€64,567 | €1,061 | +€65,628 |
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 23 October 2026 via checked.be.