DREAM TEAM: 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 TEAM
Largest movements
- Cash +€60,405
up €60,405 (+6655.7%), from €908 to €61,312
mainly Net result for the year (+€50,858) and Tax, wage and social debts (+€21,379)
- Receivables within one year +€31,889
up €31,889 (+403.4%), from €7,906 to €39,795
of which Trade receivables: +€32,225
- Stocks and contracts -€16,943
down €16,943 (-23.2%), from €72,943 to €56,000
- Profit (loss) carried forward +€50,858
up €50,858 (+69.3%), from €73,386 to €124,244
- Tax, wage and social debts +€21,379
up €21,379 (+225.8%), from €9,467 to €30,846
- Trade debts +€6,016
up €6,016 (+1806.0%), from €333 to €6,349
- Current portion of long-term debt -€3,351
no longer reported in 2025 (was €3,351)
- Gross operating margin +€29,440
up €29,440 (+63.5%), from €46,340 to €75,781
- Taxes +€9,288
up €9,288 (+94.6%), from €9,818 to €19,106
- Financial charges -€1,139
down €1,139 (-28.4%), from €4,015 to €2,876
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.
Cash bridge derived
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 | €86,537 | €161,439 | +€74,902 | +86.6% |
| Fixed assets | 21/28 | €3,961 | €2,768 | -€1,192 | -30.1% |
| Tangible fixed assets | 22/27 | €2,961 | €1,768 | -€1,192 | -40.3% |
| Plant, machinery and equipment | 23 | €2,017 | €740 | -€1,277 | -63.3% |
| Furniture and vehicles | 24 | €943 | €1,028 | +€85 | +9.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €82,577 | €158,671 | +€76,094 | +92.1% |
| Stocks and contracts in progress | 3 | €72,943 | €56,000 | -€16,943 | -23.2% |
| Stocks | 30/36 | €72,943 | €56,000 | -€16,943 | -23.2% |
| Amounts receivable within one year | 40/41 | €7,906 | €39,795 | +€31,889 | +403.4% |
| Trade receivables | 40 | €6,555 | €38,779 | +€32,225 | +491.6% |
| Other amounts receivable | 41 | €1,351 | €1,015 | -€336 | -24.8% |
| Cash at bank and in hand | 54/58 | €908 | €61,312 | +€60,405 | +6655.7% |
| Deferred charges and accrued income | 490/1 | €820 | €1,564 | +€744 | +90.7% |
| Total equity and liabilities | 10/49 | €86,537 | €161,439 | +€74,902 | +86.6% |
| Equity | 10/15 | €73,386 | €124,244 | +€50,858 | +69.3% |
| Profit (loss) carried forward | 14 | €73,386 | €124,244 | +€50,858 | +69.3% |
| Amounts payable | 17/49 | €13,151 | €37,195 | +€24,044 | +182.8% |
| Amounts payable within one year | 42/48 | €13,151 | €37,195 | +€24,044 | +182.8% |
| Current portion of amounts payable after more than one year | 42 | €3,351 | - | -€3,351 | |
| Trade debts | 44 | €333 | €6,349 | +€6,016 | +1806.0% |
| Suppliers | 440/4 | €333 | €6,349 | +€6,016 | +1806.0% |
| Taxes, remuneration and social security | 45 | €9,467 | €30,846 | +€21,379 | +225.8% |
| Taxes | 450/3 | €9,467 | €30,846 | +€21,379 | +225.8% |
| Non-recurring operating income | 76A | €182 | - | -€182 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,830 | €1,084 | -€747 | -40.8% |
| Other operating charges | 640/8 | €1,105 | €1,087 | -€17 | -1.6% |
| Non-recurring operating charges | 66A | €273 | €772 | +€499 | +182.7% |
| Gross operating margin | 9900 | €46,340 | €75,781 | +€29,440 | +63.5% |
| Operating profit (loss) | 9901 | €43,132 | €72,838 | +€29,705 | +68.9% |
| Financial income | 75/76B | €12 | €3 | -€9 | -74.4% |
| Recurring financial income | 75 | €12 | €3 | -€9 | -74.4% |
| Financial charges | 65/66B | €4,015 | €2,876 | -€1,139 | -28.4% |
| Recurring financial charges | 65 | €4,015 | €2,876 | -€1,139 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €39,129 | €69,964 | +€30,835 | +78.8% |
| Income taxes | 67/77 | €9,818 | €19,106 | +€9,288 | +94.6% |
| Profit (loss) for the period | 9904 | €29,311 | €50,858 | +€21,547 | +73.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,311 | €50,858 | +€21,547 | +73.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.