DREAM CONSULTING: 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 CONSULTING
Largest movements
- Financial fixed assets +€430,000
up €430,000 (+405%), from €106,268 to €536,268
- Receivables after one year -€140,618
down €140,618 (-55.2%), from €254,778 to €114,160
- Receivables within one year -€67,643
down €67,643 (-80.8%), from €83,743 to €16,100
of which Other amounts receivable: -€57,428
- Cash +€46,703
up €46,703 (+180%), from €25,887 to €72,589
mainly Short-term financial debts (+€430,000) and Receivables after one year (+€140,618)
- Tangible fixed assets -€22,782
down €22,782 (-6.3%), from €362,391 to €339,609
of which Land and buildings: -€22,433
- Short-term financial debts +€430,000
new in 2025: €430,000
- Debts after one year -€71,613
down €71,613 (-27.3%), from €262,086 to €190,473
- Other debts -€61,028
down €61,028 (-84.5%), from €72,207 to €11,179
- Tax, wage and social debts -€37,820
down €37,820 (-93.8%), from €40,320 to €2,500
- Trade debts +€26,535
up €26,535 (+104%), from €25,495 to €52,030
- Gross operating margin -€91,139
down €91,139 (-74.3%), from €122,652 to €31,513
- Taxes -€15,858
down €15,858 (-85.0%), from €18,666 to €2,809
- Other operating charges +€4,796
up €4,796 (+88.5%), from €5,418 to €10,214
- Financial income -€3,562
down €3,562 (-48.6%), from €7,324 to €3,761
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 | €833,068 | €1,078,727 | +€245,659 | +29.5% |
| Fixed assets | 21/28 | €468,660 | €875,878 | +€407,218 | +86.9% |
| Tangible fixed assets | 22/27 | €362,391 | €339,609 | -€22,782 | -6.3% |
| Land and buildings | 22 | €361,663 | €339,230 | -€22,433 | -6.2% |
| Furniture and vehicles | 24 | €728 | €379 | -€349 | -47.9% |
| Financial fixed assets | 28 | €106,268 | €536,268 | +€430,000 | +405% |
| Current assets | 29/58 | €364,408 | €202,849 | -€161,559 | -44.3% |
| Amounts receivable after more than one year | 29 | €254,778 | €114,160 | -€140,618 | -55.2% |
| Other amounts receivable | 291 | €254,778 | €114,160 | -€140,618 | -55.2% |
| Amounts receivable within one year | 40/41 | €83,743 | €16,100 | -€67,643 | -80.8% |
| Trade receivables | 40 | €20,594 | €10,378 | -€10,215 | -49.6% |
| Other amounts receivable | 41 | €63,149 | €5,721 | -€57,428 | -90.9% |
| Cash at bank and in hand | 54/58 | €25,887 | €72,589 | +€46,703 | +180% |
| Total equity and liabilities | 10/49 | €833,068 | €1,078,727 | +€245,659 | +29.5% |
| Equity | 10/15 | €381,600 | €369,729 | -€11,871 | -3.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €381,500 | €381,500 | = | 0.0% |
| Distributable reserves | 133 | €381,500 | €381,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€11,871 | -€11,871 | |
| Amounts payable | 17/49 | €451,468 | €708,998 | +€257,531 | +57.0% |
| Amounts payable after more than one year | 17 | €262,086 | €190,473 | -€71,613 | -27.3% |
| Financial debts | 170/4 | €262,086 | €190,473 | -€71,613 | -27.3% |
| Amounts payable within one year | 42/48 | €174,778 | €510,029 | +€335,251 | +192% |
| Current portion of amounts payable after more than one year | 42 | €36,757 | €14,321 | -€22,436 | -61.0% |
| Financial debts | 43 | - | €430,000 | +€430,000 | |
| Credit institutions | 430/8 | - | €430,000 | +€430,000 | |
| Trade debts | 44 | €25,495 | €52,030 | +€26,535 | +104% |
| Suppliers | 440/4 | €25,495 | €52,030 | +€26,535 | +104% |
| Taxes, remuneration and social security | 45 | €40,320 | €2,500 | -€37,820 | -93.8% |
| Taxes | 450/3 | €40,320 | €2,500 | -€37,820 | -93.8% |
| Other amounts payable | 47/48 | €72,207 | €11,179 | -€61,028 | -84.5% |
| Accrued charges and deferred income | 492/3 | €14,603 | €8,496 | -€6,107 | -41.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,782 | €22,782 | = | 0.0% |
| Other operating charges | 640/8 | €5,418 | €10,214 | +€4,796 | +88.5% |
| Gross operating margin | 9900 | €122,652 | €31,513 | -€91,139 | -74.3% |
| Operating profit (loss) | 9901 | €94,452 | -€1,483 | -€95,934 | |
| Financial income | 75/76B | €7,324 | €3,761 | -€3,562 | -48.6% |
| Recurring financial income | 75 | €7,324 | €3,761 | -€3,562 | -48.6% |
| Financial charges | 65/66B | €11,350 | €11,342 | -€9 | -0.1% |
| Recurring financial charges | 65 | €11,350 | €11,342 | -€9 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €90,425 | -€9,063 | -€99,488 | |
| Income taxes | 67/77 | €18,666 | €2,809 | -€15,858 | -85.0% |
| Profit (loss) for the period | 9904 | €71,759 | -€11,871 | -€83,630 | |
| Profit (loss) for the period to be appropriated | 9905 | €71,759 | -€11,871 | -€83,630 |
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 26 October 2026 via checked.be.