Dreamers by Design: what changed
Dreamers by Design
Largest movements
- Cash +€63,289
up €63,289 (+129%), from €49,038 to €112,326
mainly Net result for the year (+€69,524) and Tax, wage and social debts (+€26,922)
- Receivables within one year +€25,492
up €25,492 (+46.5%), from €54,805 to €80,297
of which Other amounts receivable: +€24,776
- Tangible fixed assets -€19,926
down €19,926 (-22.4%), from €88,846 to €68,921
of which Other tangible fixed assets: -€11,338
- Reserves +€68,020
up €68,020 (+46.2%), from €147,330 to €215,350
- Tax, wage and social debts +€26,922
up €26,922 (+135%), from €19,955 to €46,876
- Trade debts -€10,233
down €10,233 (-82.9%), from €12,346 to €2,113
- Debts after one year -€7,395
down €7,395 (-47.5%), from €15,561 to €8,166
- Current portion of long-term debt -€4,941
down €4,941 (-40.1%), from €12,336 to €7,395
- Gross operating margin +€32,552
up €32,552 (+35.8%), from €90,960 to €123,513
- Taxes +€10,095
up €10,095 (+51.6%), from €19,572 to €29,667
- Depreciation -€4,649
down €4,649 (-22.5%), from €20,658 to €16,008
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €214,493 | €283,032 | +€68,540 | +32.0% |
| Fixed assets | 21/28 | €88,846 | €68,921 | -€19,926 | -22.4% |
| Tangible fixed assets | 22/27 | €88,846 | €68,921 | -€19,926 | -22.4% |
| Furniture and vehicles | 24 | €14,591 | €9,921 | -€4,670 | -32.0% |
| Leasing and similar rights | 25 | €3,917 | €0 | -€3,917 | -100% |
| Other tangible fixed assets | 26 | €70,338 | €59,000 | -€11,338 | -16.1% |
| Current assets | 29/58 | €125,646 | €214,112 | +€88,465 | +70.4% |
| Amounts receivable after more than one year | 29 | €19,000 | €19,000 | = | 0.0% |
| Other amounts receivable | 291 | €19,000 | €19,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €54,805 | €80,297 | +€25,492 | +46.5% |
| Trade receivables | 40 | €36,883 | €37,599 | +€716 | +1.9% |
| Other amounts receivable | 41 | €17,922 | €42,698 | +€24,776 | +138% |
| Cash at bank and in hand | 54/58 | €49,038 | €112,326 | +€63,289 | +129% |
| Deferred charges and accrued income | 490/1 | €2,804 | €2,488 | -€316 | -11.3% |
| Total equity and liabilities | 10/49 | €214,493 | €283,032 | +€68,540 | +32.0% |
| Equity | 10/15 | €148,795 | €216,819 | +€68,024 | +45.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €147,330 | €215,350 | +€68,020 | +46.2% |
| Distributable reserves | 133 | €147,330 | €215,350 | +€68,020 | +46.2% |
| Profit (loss) carried forward | 14 | €465 | €469 | +€4 | +0.9% |
| Amounts payable | 17/49 | €65,698 | €66,213 | +€516 | +0.8% |
| Amounts payable after more than one year | 17 | €15,561 | €8,166 | -€7,395 | -47.5% |
| Financial debts | 170/4 | €15,561 | €8,166 | -€7,395 | -47.5% |
| Amounts payable within one year | 42/48 | €50,137 | €58,047 | +€7,910 | +15.8% |
| Current portion of amounts payable after more than one year | 42 | €12,336 | €7,395 | -€4,941 | -40.1% |
| Trade debts | 44 | €12,346 | €2,113 | -€10,233 | -82.9% |
| Suppliers | 440/4 | €12,346 | €2,113 | -€10,233 | -82.9% |
| Advances received on contracts in progress | 46 | - | €163 | +€163 | |
| Taxes, remuneration and social security | 45 | €19,955 | €46,876 | +€26,922 | +135% |
| Taxes | 450/3 | €19,955 | €46,876 | +€26,922 | +135% |
| Other amounts payable | 47/48 | €5,500 | €1,500 | -€4,000 | -72.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,658 | €16,008 | -€4,649 | -22.5% |
| Other operating charges | 640/8 | €1,677 | €1,279 | -€398 | -23.7% |
| Non-recurring operating charges | 66A | €644 | €8,110 | +€7,466 | +1,159% |
| Gross operating margin | 9900 | €90,960 | €123,513 | +€32,552 | +35.8% |
| Operating profit (loss) | 9901 | €67,981 | €98,114 | +€30,133 | +44.3% |
| Financial income | 75/76B | €858 | €1,848 | +€990 | +115% |
| Recurring financial income | 75 | €858 | €1,848 | +€990 | +115% |
| Financial charges | 65/66B | €907 | €772 | -€135 | -14.9% |
| Recurring financial charges | 65 | €907 | €772 | -€135 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €67,932 | €99,191 | +€31,258 | +46.0% |
| Income taxes | 67/77 | €19,572 | €29,667 | +€10,095 | +51.6% |
| Profit (loss) for the period | 9904 | €48,360 | €69,524 | +€21,164 | +43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €48,360 | €69,524 | +€21,164 | +43.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.