DREAM TEETH: what changed
Two fiscal 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 TEETH
Largest movements
- Financial fixed assets +€200,000
new in 2024: €200,000
- Cash -€86,497
down €86,497 (-10.0%), from €867,463 to €780,967
mainly Investment in fixed assets (net) (-€205,886) and Deferred charges and accrued income (-€2,562)
- Reserves +€103,919
up €103,919 (+16.3%), from €637,028 to €740,948
- Tax, wage and social debts +€10,111
up €10,111 (+39.0%), from €25,906 to €36,016
- Gross operating margin -€11,006
down €11,006 (-6.2%), from €177,022 to €166,016
- Taxes -€3,764
down €3,764 (-7.9%), from €47,935 to €44,172
- Financial charges +€3,264
up €3,264 (+27.1%), from €12,054 to €15,317
- Depreciation -€2,635
down €2,635 (-43.5%), from €6,061 to €3,426
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 | €891,376 | €1,009,290 | +€117,913 | +13.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €14,721 | €217,181 | +€202,460 | +1375.3% |
| Tangible fixed assets | 22/27 | €14,721 | €17,181 | +€2,460 | +16.7% |
| Land and buildings | 22 | €12,426 | €10,794 | -€1,632 | -13.1% |
| Plant, machinery and equipment | 23 | €164 | €517 | +€353 | +215.0% |
| Furniture and vehicles | 24 | €2,131 | €5,871 | +€3,739 | +175.4% |
| Financial fixed assets | 28 | - | €200,000 | +€200,000 | |
| Current assets | 29/58 | €876,655 | €792,108 | -€84,547 | -9.6% |
| Amounts receivable within one year | 40/41 | €4,882 | €4,269 | -€612 | -12.5% |
| Other amounts receivable | 41 | €4,882 | €4,269 | -€612 | -12.5% |
| Cash at bank and in hand | 54/58 | €867,463 | €780,967 | -€86,497 | -10.0% |
| Deferred charges and accrued income | 490/1 | €4,310 | €6,872 | +€2,562 | +59.5% |
| Total equity and liabilities | 10/49 | €891,376 | €1,009,290 | +€117,913 | +13.2% |
| Equity | 10/15 | €692,005 | €795,925 | +€103,919 | +15.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €637,028 | €740,948 | +€103,919 | +16.3% |
| Distributable reserves | 133 | €637,028 | €740,948 | +€103,919 | +16.3% |
| Profit (loss) carried forward | 14 | €48,777 | €48,777 | = | 0.0% |
| Amounts payable | 17/49 | €199,371 | €213,365 | +€13,994 | +7.0% |
| Amounts payable within one year | 42/48 | €199,371 | €213,365 | +€13,994 | +7.0% |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Trade debts | 44 | €1,181 | €2,516 | +€1,335 | +113.1% |
| Suppliers | 440/4 | €1,181 | €2,516 | +€1,335 | +113.1% |
| Taxes, remuneration and social security | 45 | €25,906 | €36,016 | +€10,111 | +39.0% |
| Taxes | 450/3 | €25,906 | €36,016 | +€10,111 | +39.0% |
| Other amounts payable | 47/48 | €172,285 | €174,833 | +€2,548 | +1.5% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,061 | €3,426 | -€2,635 | -43.5% |
| Other operating charges | 640/8 | €944 | €1,319 | +€375 | +39.8% |
| Non-recurring operating charges | 66A | - | €421 | +€421 | |
| Gross operating margin | 9900 | €177,022 | €166,016 | -€11,006 | -6.2% |
| Operating profit (loss) | 9901 | €170,017 | €160,849 | -€9,167 | -5.4% |
| Financial income | 75/76B | €1,253 | €2,559 | +€1,306 | +104.3% |
| Recurring financial income | 75 | €1,253 | €2,559 | +€1,306 | +104.3% |
| Financial charges | 65/66B | €12,054 | €15,317 | +€3,264 | +27.1% |
| Recurring financial charges | 65 | €12,054 | €15,317 | +€3,264 | +27.1% |
| Profit (loss) for the period before taxes | 9903 | €159,216 | €148,091 | -€11,125 | -7.0% |
| Income taxes | 67/77 | €47,935 | €44,172 | -€3,764 | -7.9% |
| Profit (loss) for the period | 9904 | €111,281 | €103,919 | -€7,361 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €111,281 | €103,919 | -€7,361 | -6.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.