DREAM ONE: 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 ONE
Largest movements
- Receivables after one year +€11,000
up €11,000 (+50.0%), from €22,000 to €33,000
- Receivables within one year +€9,700
up €9,700 (+259%), from €3,743 to €13,443
of which Trade receivables: +€8,146
- Cash +€2,057
up €2,057 (+5,143,350%), from €0 to €2,057
mainly Net result for the year (+€28,591) and Other debts (+€15,416)
- Tangible fixed assets +€1,738
up €1,738 (+9.4%), from €18,499 to €20,237
of which Furniture and vehicles: +€2,706
- Reserves +€28,590
new in 2025: €28,590
- Profit (loss) carried forward -€26,299
down €26,299 (-99.8%), from €26,359 to €60
- Other debts +€15,416
up €15,416 (+17,055%), from €90 to €15,506
- Tax, wage and social debts +€12,579
up €12,579 (+208%), from €6,055 to €18,634
- Trade debts -€5,790
down €5,790 (-50.3%), from €11,501 to €5,711
- Gross operating margin +€61,591
up €61,591, from -€13,390 to €48,201
- Taxes +€14,543
up €14,543 (+72,716,300%), from €0 to €14,543
- Financial charges -€768
down €768 (-41.7%), from €1,844 to €1,076
of which Non-recurring financial charges: -€1,072
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 | €44,242 | €68,738 | +€24,496 | +55.4% |
| Fixed assets | 21/28 | €18,499 | €20,237 | +€1,738 | +9.4% |
| Tangible fixed assets | 22/27 | €18,499 | €20,237 | +€1,738 | +9.4% |
| Plant, machinery and equipment | 23 | €1,556 | €588 | -€967 | -62.2% |
| Furniture and vehicles | 24 | €16,943 | €19,649 | +€2,706 | +16.0% |
| Current assets | 29/58 | €25,743 | €48,500 | +€22,757 | +88.4% |
| Amounts receivable after more than one year | 29 | €22,000 | €33,000 | +€11,000 | +50.0% |
| Trade receivables | 290 | €22,000 | €33,000 | +€11,000 | +50.0% |
| Amounts receivable within one year | 40/41 | €3,743 | €13,443 | +€9,700 | +259% |
| Trade receivables | 40 | €2,900 | €11,046 | +€8,146 | +281% |
| Other amounts receivable | 41 | €843 | €2,397 | +€1,554 | +184% |
| Cash at bank and in hand | 54/58 | €0 | €2,057 | +€2,057 | +5,143,350% |
| Total equity and liabilities | 10/49 | €44,242 | €68,738 | +€24,496 | +55.4% |
| Equity | 10/15 | €26,459 | €28,750 | +€2,291 | +8.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | - | €28,590 | +€28,590 | |
| Distributable reserves | 133 | - | €28,590 | +€28,590 | |
| Profit (loss) carried forward | 14 | €26,359 | €60 | -€26,299 | -99.8% |
| Amounts payable | 17/49 | €17,783 | €39,988 | +€22,205 | +125% |
| Amounts payable within one year | 42/48 | €17,783 | €39,988 | +€22,205 | +125% |
| Financial debts | 43 | €137 | €137 | = | 0.0% |
| Credit institutions | 430/8 | €137 | €137 | = | 0.0% |
| Trade debts | 44 | €11,501 | €5,711 | -€5,790 | -50.3% |
| Suppliers | 440/4 | €11,501 | €5,711 | -€5,790 | -50.3% |
| Taxes, remuneration and social security | 45 | €6,055 | €18,634 | +€12,579 | +208% |
| Taxes | 450/3 | €6,055 | €18,634 | +€12,579 | +208% |
| Other amounts payable | 47/48 | €90 | €15,506 | +€15,416 | +17,055% |
| Remuneration, social security and pensions | 62 | €82 | - | -€82 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,256 | €1,567 | +€311 | +24.8% |
| Non-recurring operating charges | 66A | €39 | €3,000 | +€2,961 | +7,634% |
| Gross operating margin | 9900 | -€13,390 | €48,201 | +€61,591 | |
| Operating profit (loss) | 9901 | -€14,768 | €43,634 | +€58,401 | |
| Financial income | 75/76B | €693 | €576 | -€117 | -16.9% |
| Recurring financial income | 75 | €693 | €576 | -€117 | -16.9% |
| Financial charges | 65/66B | €1,844 | €1,076 | -€768 | -41.7% |
| Recurring financial charges | 65 | €771 | €1,076 | +€305 | +39.5% |
| Non-recurring financial charges | 66B | €1,072 | - | -€1,072 | |
| Profit (loss) for the period before taxes | 9903 | -€15,918 | €43,134 | +€59,052 | |
| Income taxes | 67/77 | €0 | €14,543 | +€14,543 | +72,716,300% |
| Profit (loss) for the period | 9904 | -€15,918 | €28,591 | +€44,509 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,918 | €28,591 | +€44,509 |
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.