DREAM & IDEAL: 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 & IDEAL
Largest movements
- Receivables within one year -€302,134
down €302,134 (-53.9%), from €560,579 to €258,444
of which Trade receivables: -€299,273
- Stocks and contracts -€54,650
down €54,650 (-38.9%), from €140,500 to €85,850
- Intangible fixed assets -€15,000
down €15,000 (-17.1%), from €87,734 to €72,734
- Cash +€9,862
up €9,862 (+3,549%), from €278 to €10,140
mainly Receivables within one year (+€302,134) and Stocks and contracts (+€54,650)
- Trade debts -€256,026
down €256,026 (-75.3%), from €339,788 to €83,762
- Other debts -€92,279
down €92,279 (-53.9%), from €171,181 to €78,902
- Profit (loss) carried forward +€21,266
up €21,266 (+14.2%), from €149,414 to €170,680
- Advances received -€13,000
down €13,000 (-38.9%), from €33,393 to €20,393
- Debts after one year -€12,662
down €12,662 (-56.2%), from €22,535 to €9,873
- Gross operating margin +€26,723
up €26,723 (+49.6%), from €53,928 to €80,650
- Staff costs +€20,345
new in 2025: €20,345
- Depreciation -€7,369
down €7,369 (-30.8%), from €23,888 to €16,519
- Other operating charges +€1,260
up €1,260 (+12.7%), from €9,950 to €11,210
- Financial charges +€1,213
up €1,213 (+66.0%), from €1,839 to €3,052
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 | €896,461 | €533,019 | -€363,442 | -40.5% |
| Fixed assets | 21/28 | €195,104 | €178,585 | -€16,519 | -8.5% |
| Intangible fixed assets | 21 | €87,734 | €72,734 | -€15,000 | -17.1% |
| Tangible fixed assets | 22/27 | €107,371 | €105,851 | -€1,519 | -1.4% |
| Land and buildings | 22 | €105,851 | €105,851 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,519 | - | -€1,519 | |
| Current assets | 29/58 | €701,357 | €354,434 | -€346,923 | -49.5% |
| Stocks and contracts in progress | 3 | €140,500 | €85,850 | -€54,650 | -38.9% |
| Stocks | 30/36 | €140,500 | €85,850 | -€54,650 | -38.9% |
| Amounts receivable within one year | 40/41 | €560,579 | €258,444 | -€302,134 | -53.9% |
| Trade receivables | 40 | €557,717 | €258,444 | -€299,273 | -53.7% |
| Other amounts receivable | 41 | €2,862 | - | -€2,862 | |
| Cash at bank and in hand | 54/58 | €278 | €10,140 | +€9,862 | +3,549% |
| Total equity and liabilities | 10/49 | €896,461 | €533,019 | -€363,442 | -40.5% |
| Equity | 10/15 | €269,874 | €291,140 | +€21,266 | +7.9% |
| Contributions | 10/11 | €118,600 | €118,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €149,414 | €170,680 | +€21,266 | +14.2% |
| Amounts payable | 17/49 | €626,587 | €241,879 | -€384,708 | -61.4% |
| Amounts payable after more than one year | 17 | €22,535 | €9,873 | -€12,662 | -56.2% |
| Financial debts | 170/4 | €22,535 | €9,873 | -€12,662 | -56.2% |
| Amounts payable within one year | 42/48 | €604,052 | €232,006 | -€372,047 | -61.6% |
| Current portion of amounts payable after more than one year | 42 | €16,623 | €17,220 | +€596 | +3.6% |
| Trade debts | 44 | €339,788 | €83,762 | -€256,026 | -75.3% |
| Suppliers | 440/4 | €339,788 | €83,762 | -€256,026 | -75.3% |
| Advances received on contracts in progress | 46 | €33,393 | €20,393 | -€13,000 | -38.9% |
| Taxes, remuneration and social security | 45 | €43,066 | €31,728 | -€11,338 | -26.3% |
| Taxes | 450/3 | €43,066 | €28,362 | -€14,705 | -34.1% |
| Remuneration and social security | 454/9 | - | €3,367 | +€3,367 | |
| Other amounts payable | 47/48 | €171,181 | €78,902 | -€92,279 | -53.9% |
| Remuneration, social security and pensions | 62 | - | €20,345 | +€20,345 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,888 | €16,519 | -€7,369 | -30.8% |
| Other operating charges | 640/8 | €9,950 | €11,210 | +€1,260 | +12.7% |
| Gross operating margin | 9900 | €53,928 | €80,650 | +€26,723 | +49.6% |
| Operating profit (loss) | 9901 | €20,090 | €32,577 | +€12,487 | +62.2% |
| Financial charges | 65/66B | €1,839 | €3,052 | +€1,213 | +66.0% |
| Recurring financial charges | 65 | €1,839 | €3,052 | +€1,213 | +66.0% |
| Profit (loss) for the period before taxes | 9903 | €18,251 | €29,525 | +€11,274 | +61.8% |
| Income taxes | 67/77 | €7,488 | €8,258 | +€770 | +10.3% |
| Profit (loss) for the period | 9904 | €10,763 | €21,266 | +€10,504 | +97.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,763 | €21,266 | +€10,504 | +97.6% |
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.