DREAM MA: 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 MA
Largest movements
- Tangible fixed assets +€20,152
up €20,152 (+1,818%), from €1,109 to €21,260
of which Plant, machinery and equipment: +€18,000
- Receivables within one year +€574
new in 2024: €574
- Cash -€516
down €516 (-54.8%), from €943 to €427
mainly Investment in fixed assets (net) (-€24,075) and Receivables within one year (-€574)
- Deferred charges and accrued income +€488
up €488 (+129%), from €377 to €866
- Other debts +€12,004
new in 2024: €12,004
- Debts after one year +€5,531
up €5,531 (+145%), from €3,814 to €9,345
- Profit (loss) carried forward +€2,962
up €2,962, from -€181 to €2,781
- Trade debts +€536
up €536 (+1,672%), from €32 to €568
- Tax, wage and social debts -€336
down €336 (-29.3%), from €1,148 to €811
of which Taxes: -€371
- Gross operating margin +€7,563
up €7,563 (+515%), from €1,469 to €9,032
- Depreciation +€3,508
up €3,508 (+845%), from €415 to €3,923
- Taxes +€465
up €465 (+149%), from €312 to €777
- Other operating charges +€422
up €422 (+64.2%), from €658 to €1,080
- Staff costs +€95
new in 2024: €95
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.
Derived cash bridge
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 | €4,814 | €25,511 | +€20,697 | +430% |
| Fixed assets | 21/28 | €3,494 | €23,645 | +€20,152 | +577% |
| Tangible fixed assets | 22/27 | €1,109 | €21,260 | +€20,152 | +1,818% |
| Plant, machinery and equipment | 23 | - | €18,000 | +€18,000 | |
| Furniture and vehicles | 24 | €1,109 | €3,260 | +€2,152 | +194% |
| Financial fixed assets | 28 | €2,385 | €2,385 | = | 0.0% |
| Current assets | 29/58 | €1,320 | €1,866 | +€546 | +41.3% |
| Amounts receivable within one year | 40/41 | - | €574 | +€574 | |
| Trade receivables | 40 | - | €574 | +€574 | |
| Cash at bank and in hand | 54/58 | €943 | €427 | -€516 | -54.8% |
| Deferred charges and accrued income | 490/1 | €377 | €866 | +€488 | +129% |
| Total equity and liabilities | 10/49 | €4,814 | €25,511 | +€20,697 | +430% |
| Equity | 10/15 | -€180 | €2,782 | +€2,962 | |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€181 | €2,781 | +€2,962 | |
| Amounts payable | 17/49 | €4,994 | €22,729 | +€17,735 | +355% |
| Amounts payable after more than one year | 17 | €3,814 | €9,345 | +€5,531 | +145% |
| Financial debts | 170/4 | €3,814 | €9,345 | +€5,531 | +145% |
| Amounts payable within one year | 42/48 | €1,180 | €13,384 | +€12,204 | +1,034% |
| Trade debts | 44 | €32 | €568 | +€536 | +1,672% |
| Suppliers | 440/4 | €32 | €568 | +€536 | +1,672% |
| Taxes, remuneration and social security | 45 | €1,148 | €811 | -€336 | -29.3% |
| Taxes | 450/3 | €1,148 | €777 | -€371 | -32.3% |
| Remuneration and social security | 454/9 | - | €34 | +€34 | |
| Other amounts payable | 47/48 | - | €12,004 | +€12,004 | |
| Remuneration, social security and pensions | 62 | - | €95 | +€95 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €415 | €3,923 | +€3,508 | +845% |
| Other operating charges | 640/8 | €658 | €1,080 | +€422 | +64.2% |
| Non-recurring operating charges | 66A | €61 | €53 | -€9 | -14.5% |
| Gross operating margin | 9900 | €1,469 | €9,032 | +€7,563 | +515% |
| Operating profit (loss) | 9901 | €335 | €3,882 | +€3,547 | +1,060% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €233 | €143 | -€91 | -38.8% |
| Recurring financial charges | 65 | €233 | €143 | -€91 | -38.8% |
| Profit (loss) for the period before taxes | 9903 | €103 | €3,739 | +€3,636 | +3,540% |
| Income taxes | 67/77 | €312 | €777 | +€465 | +149% |
| Profit (loss) for the period | 9904 | -€209 | €2,962 | +€3,171 | |
| Profit (loss) for the period to be appropriated | 9905 | -€209 | €2,962 | +€3,171 |
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 22 October 2026 via checked.be.