Dream Up: 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 Up
Largest movements
- Receivables within one year -€329,887
down €329,887 (-19.9%), from €1.7m to €1.3m
of which Other amounts receivable: -€343,698
- Financial fixed assets +€39,647
up €39,647 (+13.1%), from €302,800 to €342,447
- Other debts -€285,698
down €285,698 (-12.8%), from €2.2m to €1.9m
- Profit (loss) carried forward -€28,729
down €28,729 (-5.6%), from -€514,955 to -€543,683
- Trade debts +€20,986
up €20,986 (+168%), from €12,456 to €33,442
- Financial income +€16,730
up €16,730 (+245%), from €6,841 to €23,571
- Gross operating margin -€5,929
down €5,929 (-14.2%), from -€41,617 to -€47,546
- Depreciation -€833
down €833 (-30.0%), from €2,776 to €1,944
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 | €2,047,915 | €1,755,218 | -€292,697 | -14.3% |
| Fixed assets | 21/28 | €306,925 | €344,628 | +€37,703 | +12.3% |
| Tangible fixed assets | 22/27 | €4,125 | €2,182 | -€1,944 | -47.1% |
| Furniture and vehicles | 24 | €3,912 | €2,182 | -€1,730 | -44.2% |
| Other tangible fixed assets | 26 | €213 | - | -€213 | |
| Financial fixed assets | 28 | €302,800 | €342,447 | +€39,647 | +13.1% |
| Current assets | 29/58 | €1,740,990 | €1,410,590 | -€330,400 | -19.0% |
| Amounts receivable after more than one year | 29 | €77,296 | €77,296 | = | 0.0% |
| Other amounts receivable | 291 | €77,296 | €77,296 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,657,877 | €1,327,990 | -€329,887 | -19.9% |
| Trade receivables | 40 | €24,320 | €38,131 | +€13,811 | +56.8% |
| Other amounts receivable | 41 | €1,633,557 | €1,289,859 | -€343,698 | -21.0% |
| Cash at bank and in hand | 54/58 | €5,383 | €1,873 | -€3,511 | -65.2% |
| Deferred charges and accrued income | 490/1 | €433 | €3,431 | +€2,998 | +692% |
| Total equity and liabilities | 10/49 | €2,047,915 | €1,755,218 | -€292,697 | -14.3% |
| Equity | 10/15 | -€196,015 | -€224,743 | -€28,729 | -14.7% |
| Contributions | 10/11 | €318,940 | €318,940 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€514,955 | -€543,683 | -€28,729 | -5.6% |
| Amounts payable | 17/49 | €2,243,930 | €1,979,961 | -€263,968 | -11.8% |
| Amounts payable within one year | 42/48 | €2,243,930 | €1,979,961 | -€263,968 | -11.8% |
| Trade debts | 44 | €12,456 | €33,442 | +€20,986 | +168% |
| Suppliers | 440/4 | €12,456 | €33,442 | +€20,986 | +168% |
| Taxes, remuneration and social security | 45 | €748 | €1,492 | +€744 | +99.4% |
| Taxes | 450/3 | €748 | €1,492 | +€744 | +99.4% |
| Other amounts payable | 47/48 | €2,230,725 | €1,945,027 | -€285,698 | -12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,776 | €1,944 | -€833 | -30.0% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | -€41,617 | -€47,546 | -€5,929 | -14.2% |
| Operating profit (loss) | 9901 | -€45,361 | -€50,488 | -€5,127 | -11.3% |
| Financial income | 75/76B | €6,841 | €23,571 | +€16,730 | +245% |
| Recurring financial income | 75 | €6,841 | €23,571 | +€16,730 | +245% |
| Financial charges | 65/66B | €1,110 | €1,068 | -€42 | -3.8% |
| Recurring financial charges | 65 | €1,110 | €1,068 | -€42 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | -€39,630 | -€27,985 | +€11,645 | +29.4% |
| Income taxes | 67/77 | €748 | €744 | -€4 | -0.6% |
| Profit (loss) for the period | 9904 | -€40,378 | -€28,729 | +€11,650 | +28.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,378 | -€28,729 | +€11,650 | +28.9% |
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 13 October 2026 via checked.be.