DREAMERS: 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.
DREAMERS
Largest movements
- Receivables within one year +€39,102
up €39,102 (+57.7%), from €67,819 to €106,921
of which Other amounts receivable: +€32,144
- Cash +€2,997
up €2,997 (+932%), from €322 to €3,319
mainly Accrued charges and deferred income (+€20,000) and Net result for the year (+€13,304)
- Accrued charges and deferred income +€20,000
new in 2024: €20,000
- Profit (loss) carried forward +€13,304
up €13,304 (+88.7%), from €14,993 to €28,297
- Trade debts +€6,131
up €6,131 (+16.8%), from €36,486 to €42,617
- Tax, wage and social debts +€2,665
up €2,665 (+62.5%), from €4,262 to €6,926
of which Taxes: +€3,238
- Gross operating margin +€21,686
up €21,686, from -€421 to €21,265
- Taxes +€3,651
up €3,651 (+6,372%), from €57 to €3,709
- Financial charges +€2,477
up €2,477 (+710%), from €349 to €2,826
- Other operating charges +€1,427
new in 2024: €1,427
- Financial income -€1,038
no longer reported in 2024 (was €1,038)
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.
Derived cash bridge
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 | €68,141 | €110,239 | +€42,099 | +61.8% |
| Current assets | 29/58 | €68,141 | €110,239 | +€42,099 | +61.8% |
| Amounts receivable within one year | 40/41 | €67,819 | €106,921 | +€39,102 | +57.7% |
| Trade receivables | 40 | €46,837 | €53,795 | +€6,958 | +14.9% |
| Other amounts receivable | 41 | €20,982 | €53,126 | +€32,144 | +153% |
| Cash at bank and in hand | 54/58 | €322 | €3,319 | +€2,997 | +932% |
| Total equity and liabilities | 10/49 | €68,141 | €110,239 | +€42,099 | +61.8% |
| Equity | 10/15 | €27,393 | €40,697 | +€13,304 | +48.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,993 | €28,297 | +€13,304 | +88.7% |
| Amounts payable | 17/49 | €40,748 | €69,543 | +€28,795 | +70.7% |
| Amounts payable within one year | 42/48 | €40,748 | €49,543 | +€8,795 | +21.6% |
| Trade debts | 44 | €36,486 | €42,617 | +€6,131 | +16.8% |
| Suppliers | 440/4 | €36,486 | €42,617 | +€6,131 | +16.8% |
| Taxes, remuneration and social security | 45 | €4,262 | €6,926 | +€2,665 | +62.5% |
| Taxes | 450/3 | €3,688 | €6,926 | +€3,238 | +87.8% |
| Remuneration and social security | 454/9 | €573 | - | -€573 | |
| Accrued charges and deferred income | 492/3 | - | €20,000 | +€20,000 | |
| Other operating charges | 640/8 | - | €1,427 | +€1,427 | |
| Gross operating margin | 9900 | -€421 | €21,265 | +€21,686 | |
| Operating profit (loss) | 9901 | -€421 | €19,838 | +€20,259 | |
| Financial income | 75/76B | €1,038 | - | -€1,038 | |
| Recurring financial income | 75 | €1,038 | - | -€1,038 | |
| Financial charges | 65/66B | €349 | €2,826 | +€2,477 | +710% |
| Recurring financial charges | 65 | €349 | €2,826 | +€2,477 | +710% |
| Profit (loss) for the period before taxes | 9903 | €268 | €17,012 | +€16,744 | +6,238% |
| Income taxes | 67/77 | €57 | €3,709 | +€3,651 | +6,372% |
| Profit (loss) for the period | 9904 | €211 | €13,304 | +€13,092 | +6,202% |
| Profit (loss) for the period to be appropriated | 9905 | €211 | €13,304 | +€13,092 | +6,202% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.