DREAMBUILDING: 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.
DREAMBUILDING
Largest movements
- Cash +€23,554
up €23,554 (+31.8%), from €74,036 to €97,590
mainly Net result for the year (+€9,680) and Depreciation (+€8,337)
- Tangible fixed assets -€8,450
down €8,450 (-51.0%), from €16,562 to €8,113
of which Furniture and vehicles: -€7,708
- Reserves +€9,680
up €9,680 (+13.7%), from €70,706 to €80,386
- Other debts +€7,220
up €7,220 (+135%), from €5,328 to €12,548
- Tax, wage and social debts -€3,096
down €3,096 (-59.0%), from €5,250 to €2,153
- Gross operating margin -€22,928
down €22,928 (-48.6%), from €47,177 to €24,249
- Taxes -€7,172
down €7,172 (-59.0%), from €12,153 to €4,981
- Depreciation -€713
down €713 (-7.9%), from €9,050 to €8,337
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 | €105,013 | €119,050 | +€14,036 | +13.4% |
| Fixed assets | 21/28 | €16,894 | €8,444 | -€8,450 | -50.0% |
| Tangible fixed assets | 22/27 | €16,562 | €8,113 | -€8,450 | -51.0% |
| Plant, machinery and equipment | 23 | €113 | - | -€113 | |
| Furniture and vehicles | 24 | €11,782 | €4,074 | -€7,708 | -65.4% |
| Other tangible fixed assets | 26 | €4,667 | €4,039 | -€628 | -13.5% |
| Financial fixed assets | 28 | €332 | €332 | = | 0.0% |
| Current assets | 29/58 | €88,120 | €110,605 | +€22,486 | +25.5% |
| Amounts receivable within one year | 40/41 | €12,705 | €11,561 | -€1,144 | -9.0% |
| Trade receivables | 40 | €12,705 | €4,468 | -€8,237 | -64.8% |
| Other amounts receivable | 41 | - | €7,093 | +€7,093 | |
| Cash at bank and in hand | 54/58 | €74,036 | €97,590 | +€23,554 | +31.8% |
| Deferred charges and accrued income | 490/1 | €1,379 | €1,454 | +€76 | +5.5% |
| Total equity and liabilities | 10/49 | €105,013 | €119,050 | +€14,036 | +13.4% |
| Equity | 10/15 | €93,799 | €103,480 | +€9,680 | +10.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €70,706 | €80,386 | +€9,680 | +13.7% |
| Distributable reserves | 133 | €70,706 | €80,386 | +€9,680 | +13.7% |
| Profit (loss) carried forward | 14 | €4,493 | €4,493 | = | 0.0% |
| Amounts payable | 17/49 | €11,214 | €15,570 | +€4,356 | +38.8% |
| Amounts payable within one year | 42/48 | €11,214 | €15,570 | +€4,356 | +38.8% |
| Trade debts | 44 | €636 | €869 | +€232 | +36.5% |
| Suppliers | 440/4 | €636 | €869 | +€232 | +36.5% |
| Taxes, remuneration and social security | 45 | €5,250 | €2,153 | -€3,096 | -59.0% |
| Taxes | 450/3 | €5,250 | €2,153 | -€3,096 | -59.0% |
| Other amounts payable | 47/48 | €5,328 | €12,548 | +€7,220 | +135% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,050 | €8,337 | -€713 | -7.9% |
| Other operating charges | 640/8 | €1,197 | €1,065 | -€132 | -11.0% |
| Non-recurring operating charges | 66A | - | €113 | +€113 | |
| Gross operating margin | 9900 | €47,177 | €24,249 | -€22,928 | -48.6% |
| Operating profit (loss) | 9901 | €36,931 | €14,734 | -€22,196 | -60.1% |
| Financial income | 75/76B | €48 | €30 | -€18 | -37.6% |
| Recurring financial income | 75 | €48 | €30 | -€18 | -37.6% |
| Financial charges | 65/66B | €135 | €102 | -€33 | -24.5% |
| Recurring financial charges | 65 | €135 | €102 | -€33 | -24.5% |
| Profit (loss) for the period before taxes | 9903 | €36,843 | €14,662 | -€22,181 | -60.2% |
| Income taxes | 67/77 | €12,153 | €4,981 | -€7,172 | -59.0% |
| Profit (loss) for the period | 9904 | €24,690 | €9,680 | -€15,009 | -60.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,690 | €9,680 | -€15,009 | -60.8% |
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 14 October 2026 via checked.be.