DREAMBEATS: 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.
DREAMBEATS
Largest movements
- Cash +€21,535
up €21,535 (+130%), from €16,537 to €38,073
mainly Net result for the year (+€16,122) and Receivables within one year (+€5,083)
- Receivables within one year -€5,083
down €5,083 (-81.4%), from €6,242 to €1,159
of which Other amounts receivable: -€4,793
- Deferred charges and accrued income +€2,000
new in 2025: €2,000
- Profit (loss) carried forward +€16,122
up €16,122 (+266%), from €6,071 to €22,194
- Tax, wage and social debts +€1,953
up €1,953 (+126%), from €1,546 to €3,499
- Accrued charges and deferred income +€1,343
new in 2025: €1,343
- Trade debts -€888
down €888 (-42.6%), from €2,085 to €1,197
- Gross operating margin +€25,180
up €25,180 (+1,021%), from €2,465 to €27,645
- Taxes +€5,679
up €5,679, from €0 to €5,679
- Other operating charges -€1,952
down €1,952 (-28.6%), from €6,837 to €4,884
- Financial charges +€764
up €764 (+266%), from €287 to €1,051
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 | €22,779 | €41,232 | +€18,452 | +81.0% |
| Current assets | 29/58 | €22,779 | €41,232 | +€18,452 | +81.0% |
| Amounts receivable within one year | 40/41 | €6,242 | €1,159 | -€5,083 | -81.4% |
| Trade receivables | 40 | €1,210 | €920 | -€290 | -24.0% |
| Other amounts receivable | 41 | €5,032 | €239 | -€4,793 | -95.2% |
| Cash at bank and in hand | 54/58 | €16,537 | €38,073 | +€21,535 | +130% |
| Deferred charges and accrued income | 490/1 | - | €2,000 | +€2,000 | |
| Total equity and liabilities | 10/49 | €22,779 | €41,232 | +€18,452 | +81.0% |
| Equity | 10/15 | €19,071 | €35,194 | +€16,122 | +84.5% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,071 | €22,194 | +€16,122 | +266% |
| Amounts payable | 17/49 | €3,708 | €6,038 | +€2,330 | +62.8% |
| Amounts payable within one year | 42/48 | €3,708 | €4,696 | +€987 | +26.6% |
| Financial debts | 43 | €77 | €0 | -€77 | -100% |
| Credit institutions | 430/8 | €77 | €0 | -€77 | -100% |
| Trade debts | 44 | €2,085 | €1,197 | -€888 | -42.6% |
| Suppliers | 440/4 | €2,085 | €1,197 | -€888 | -42.6% |
| Taxes, remuneration and social security | 45 | €1,546 | €3,499 | +€1,953 | +126% |
| Taxes | 450/3 | €1,546 | €3,499 | +€1,953 | +126% |
| Accrued charges and deferred income | 492/3 | - | €1,343 | +€1,343 | |
| Other operating charges | 640/8 | €6,837 | €4,884 | -€1,952 | -28.6% |
| Gross operating margin | 9900 | €2,465 | €27,645 | +€25,180 | +1,021% |
| Operating profit (loss) | 9901 | -€4,371 | €22,761 | +€27,132 | |
| Financial income | 75/76B | €77 | €91 | +€14 | +18.3% |
| Recurring financial income | 75 | €77 | €91 | +€14 | +18.3% |
| Financial charges | 65/66B | €287 | €1,051 | +€764 | +266% |
| Recurring financial charges | 65 | €287 | €1,051 | +€764 | +266% |
| Profit (loss) for the period before taxes | 9903 | -€4,582 | €21,801 | +€26,383 | |
| Income taxes | 67/77 | €0 | €5,679 | +€5,679 | |
| Profit (loss) for the period | 9904 | -€4,582 | €16,122 | +€20,704 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,582 | €16,122 | +€20,704 |
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.