Dream IT Up: 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 IT Up
Largest movements
- Cash +€44,907
up €44,907 (+106%), from €42,300 to €87,206
mainly Net result for the year (+€120,028) and Tax, wage and social debts (+€30,952)
- Receivables within one year +€29,539
up €29,539 (+232%), from €12,753 to €42,292
of which Trade receivables: +€23,806
- Tangible fixed assets +€6,952
up €6,952 (+513%), from €1,354 to €8,306
of which Plant, machinery and equipment: +€4,430
- Profit (loss) carried forward +€90,028
new in 2025: €90,028
- Other debts -€40,794
no longer reported in 2025 (was €40,794)
- Tax, wage and social debts +€30,952
up €30,952 (+181%), from €17,113 to €48,064
- Gross operating margin +€109,108
up €109,108 (+221%), from €49,436 to €158,544
- Taxes +€25,197
up €25,197 (+250%), from €10,087 to €35,283
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 | €60,587 | €141,217 | +€80,630 | +133% |
| Fixed assets | 21/28 | €1,354 | €8,306 | +€6,952 | +513% |
| Tangible fixed assets | 22/27 | €1,354 | €8,306 | +€6,952 | +513% |
| Plant, machinery and equipment | 23 | - | €4,430 | +€4,430 | |
| Furniture and vehicles | 24 | €1,354 | €3,876 | +€2,522 | +186% |
| Current assets | 29/58 | €59,233 | €132,911 | +€73,678 | +124% |
| Amounts receivable within one year | 40/41 | €12,753 | €42,292 | +€29,539 | +232% |
| Trade receivables | 40 | €12,753 | €36,559 | +€23,806 | +187% |
| Other amounts receivable | 41 | - | €5,733 | +€5,733 | |
| Cash at bank and in hand | 54/58 | €42,300 | €87,206 | +€44,907 | +106% |
| Deferred charges and accrued income | 490/1 | €4,180 | €3,412 | -€768 | -18.4% |
| Total equity and liabilities | 10/49 | €60,587 | €141,217 | +€80,630 | +133% |
| Equity | 10/15 | €2,000 | €92,028 | +€90,028 | +4,501% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €90,028 | +€90,028 | |
| Amounts payable | 17/49 | €58,587 | €49,189 | -€9,398 | -16.0% |
| Amounts payable within one year | 42/48 | €58,587 | €49,189 | -€9,398 | -16.0% |
| Trade debts | 44 | €681 | €1,125 | +€444 | +65.3% |
| Suppliers | 440/4 | €681 | €1,125 | +€444 | +65.3% |
| Taxes, remuneration and social security | 45 | €17,113 | €48,064 | +€30,952 | +181% |
| Taxes | 450/3 | €17,113 | €48,064 | +€30,952 | +181% |
| Other amounts payable | 47/48 | €40,794 | - | -€40,794 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,228 | €1,513 | +€285 | +23.2% |
| Other operating charges | 640/8 | €157 | €120 | -€37 | -23.4% |
| Gross operating margin | 9900 | €49,436 | €158,544 | +€109,108 | +221% |
| Operating profit (loss) | 9901 | €48,051 | €156,911 | +€108,859 | +227% |
| Financial income | 75/76B | €0 | €81 | +€81 | +21,841% |
| Recurring financial income | 75 | €0 | €81 | +€81 | +21,841% |
| Financial charges | 65/66B | €1,179 | €1,681 | +€502 | +42.6% |
| Recurring financial charges | 65 | €1,179 | €1,681 | +€502 | +42.6% |
| Profit (loss) for the period before taxes | 9903 | €46,873 | €155,311 | +€108,438 | +231% |
| Income taxes | 67/77 | €10,087 | €35,283 | +€25,197 | +250% |
| Profit (loss) for the period | 9904 | €36,786 | €120,028 | +€83,242 | +226% |
| Profit (loss) for the period to be appropriated | 9905 | €36,786 | €120,028 | +€83,242 | +226% |
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 17 October 2026 via checked.be.