DREAM LINK: 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 LINK
Largest movements
- Receivables within one year -€19,932
down €19,932 (-99.1%), from €20,113 to €182
of which Other amounts receivable: -€17,650
- Stocks and contracts +€14,235
up €14,235 (+57.1%), from €24,925 to €39,160
- Deferred charges and accrued income -€12,823
down €12,823 (-83.9%), from €15,278 to €2,455
- Cash -€1,021
down €1,021 (-47.2%), from €2,164 to €1,143
mainly Net result for the year (-€20,448) and Stocks and contracts (-€14,235)
- Profit (loss) carried forward -€20,448
down €20,448 (-93.1%), from €21,958 to €1,510
- Tax, wage and social debts -€7,565
down €7,565 (-52.5%), from €14,413 to €6,848
of which Taxes: -€7,547
- Other debts +€6,935
new in 2024: €6,935
- Trade debts +€1,537
up €1,537 (+14.7%), from €10,453 to €11,990
- Contributions +€957
up €957 (+5.1%), from €18,600 to €19,557
- Gross operating margin -€27,277
down €27,277, from €8,882 to -€18,395
- Other operating charges -€2,121
down €2,121 (-67.0%), from €3,164 to €1,044
- Financial charges -€1,593
down €1,593 (-56.9%), from €2,801 to €1,209
of which Non-recurring financial charges: -€1,032
- Taxes -€193
new in 2024: -€193
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,381 | €46,840 | -€19,541 | -29.4% |
| Fixed assets | 21/28 | €3,900 | €3,900 | = | 0.0% |
| Financial fixed assets | 28 | €3,900 | €3,900 | = | 0.0% |
| Current assets | 29/58 | €62,481 | €42,940 | -€19,541 | -31.3% |
| Stocks and contracts in progress | 3 | €24,925 | €39,160 | +€14,235 | +57.1% |
| Stocks | 30/36 | €24,925 | €39,160 | +€14,235 | +57.1% |
| Amounts receivable within one year | 40/41 | €20,113 | €182 | -€19,932 | -99.1% |
| Trade receivables | 40 | €2,463 | €182 | -€2,282 | -92.6% |
| Other amounts receivable | 41 | €17,650 | - | -€17,650 | |
| Cash at bank and in hand | 54/58 | €2,164 | €1,143 | -€1,021 | -47.2% |
| Deferred charges and accrued income | 490/1 | €15,278 | €2,455 | -€12,823 | -83.9% |
| Total equity and liabilities | 10/49 | €66,381 | €46,840 | -€19,541 | -29.4% |
| Equity | 10/15 | €41,515 | €21,067 | -€20,448 | -49.3% |
| Contributions | 10/11 | €18,600 | €19,557 | +€957 | +5.1% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €957 | - | -€957 | |
| Non-distributable reserves | 130/1 | €957 | - | -€957 | |
| Legal reserve | 130 | €957 | - | -€957 | |
| Profit (loss) carried forward | 14 | €21,958 | €1,510 | -€20,448 | -93.1% |
| Amounts payable | 17/49 | €24,866 | €25,773 | +€907 | +3.6% |
| Amounts payable within one year | 42/48 | €24,866 | €25,773 | +€907 | +3.6% |
| Trade debts | 44 | €10,453 | €11,990 | +€1,537 | +14.7% |
| Suppliers | 440/4 | €10,453 | €11,990 | +€1,537 | +14.7% |
| Taxes, remuneration and social security | 45 | €14,413 | €6,848 | -€7,565 | -52.5% |
| Taxes | 450/3 | €9,492 | €1,944 | -€7,547 | -79.5% |
| Remuneration and social security | 454/9 | €4,922 | €4,904 | -€18 | -0.4% |
| Other amounts payable | 47/48 | - | €6,935 | +€6,935 | |
| Other operating charges | 640/8 | €3,164 | €1,044 | -€2,121 | -67.0% |
| Gross operating margin | 9900 | €8,882 | -€18,395 | -€27,277 | |
| Operating profit (loss) | 9901 | €5,718 | -€19,438 | -€25,156 | |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €2,801 | €1,209 | -€1,593 | -56.9% |
| Recurring financial charges | 65 | €1,769 | €1,208 | -€560 | -31.7% |
| Non-recurring financial charges | 66B | €1,033 | €0 | -€1,032 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €2,917 | -€20,641 | -€23,557 | |
| Income taxes | 67/77 | - | -€193 | -€193 | |
| Profit (loss) for the period | 9904 | €2,917 | -€20,448 | -€23,364 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,917 | -€20,448 | -€23,364 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.