DREAM FACTORY: 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 FACTORY
Largest movements
- Cash -€14,636
down €14,636 (-32.9%), from €44,485 to €29,850
mainly Investment in fixed assets (net) (-€26,016) and Other debts (-€21,276)
- Receivables within one year +€4,843
up €4,843 (+12.3%), from €39,325 to €44,168
- Tangible fixed assets -€1,000
down €1,000 (-50.0%), from €2,000 to €1,000
- Other debts -€21,276
no longer reported in 2025 (was €21,276)
- Reserves +€10,572
up €10,572 (+21.3%), from €49,724 to €60,296
- Current portion of long-term debt -€2,679
down €2,679 (-57.8%), from €4,632 to €1,952
- Tax, wage and social debts +€2,034
up €2,034 (+72.5%), from €2,805 to €4,839
- Trade debts +€1,730
new in 2025: €1,730
- Depreciation +€25,627
up €25,627 (+1,844%), from €1,390 to €27,016
- Gross operating margin +€12,172
up €12,172 (+43.6%), from €27,939 to €40,111
- Other operating charges +€1,614
up €1,614 (+2,603%), from €62 to €1,676
- Taxes -€489
down €489 (-37.2%), from €1,312 to €824
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 | €85,810 | €75,018 | -€10,793 | -12.6% |
| Fixed assets | 21/28 | €2,000 | €1,000 | -€1,000 | -50.0% |
| Tangible fixed assets | 22/27 | €2,000 | €1,000 | -€1,000 | -50.0% |
| Plant, machinery and equipment | 23 | €2,000 | €1,000 | -€1,000 | -50.0% |
| Current assets | 29/58 | €83,810 | €74,018 | -€9,793 | -11.7% |
| Amounts receivable within one year | 40/41 | €39,325 | €44,168 | +€4,843 | +12.3% |
| Trade receivables | 40 | €39,325 | €44,168 | +€4,843 | +12.3% |
| Cash at bank and in hand | 54/58 | €44,485 | €29,850 | -€14,636 | -32.9% |
| Total equity and liabilities | 10/49 | €85,810 | €75,018 | -€10,793 | -12.6% |
| Equity | 10/15 | €55,924 | €66,496 | +€10,572 | +18.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €49,724 | €60,296 | +€10,572 | +21.3% |
| Distributable reserves | 133 | €49,724 | €60,296 | +€10,572 | +21.3% |
| Amounts payable | 17/49 | €29,886 | €8,521 | -€21,365 | -71.5% |
| Amounts payable after more than one year | 17 | €1,174 | - | -€1,174 | |
| Financial debts | 170/4 | €1,174 | - | -€1,174 | |
| Amounts payable within one year | 42/48 | €28,713 | €8,521 | -€20,191 | -70.3% |
| Current portion of amounts payable after more than one year | 42 | €4,632 | €1,952 | -€2,679 | -57.8% |
| Trade debts | 44 | - | €1,730 | +€1,730 | |
| Suppliers | 440/4 | - | €1,730 | +€1,730 | |
| Taxes, remuneration and social security | 45 | €2,805 | €4,839 | +€2,034 | +72.5% |
| Taxes | 450/3 | €2,805 | €4,839 | +€2,034 | +72.5% |
| Other amounts payable | 47/48 | €21,276 | - | -€21,276 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,390 | €27,016 | +€25,627 | +1,844% |
| Other operating charges | 640/8 | €62 | €1,676 | +€1,614 | +2,603% |
| Gross operating margin | 9900 | €27,939 | €40,111 | +€12,172 | +43.6% |
| Operating profit (loss) | 9901 | €26,488 | €11,419 | -€15,069 | -56.9% |
| Financial income | 75/76B | - | €222 | +€222 | |
| Recurring financial income | 75 | - | €222 | +€222 | |
| Financial charges | 65/66B | €354 | €245 | -€109 | -30.8% |
| Recurring financial charges | 65 | €354 | €245 | -€109 | -30.8% |
| Profit (loss) for the period before taxes | 9903 | €26,134 | €11,396 | -€14,738 | -56.4% |
| Income taxes | 67/77 | €1,312 | €824 | -€489 | -37.2% |
| Profit (loss) for the period | 9904 | €24,821 | €10,572 | -€14,249 | -57.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,821 | €10,572 | -€14,249 | -57.4% |
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 29 October 2026 via checked.be.