DREAMFIELDS: what changed
Two fiscal 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.
DREAMFIELDS
Largest movements
- Receivables within one year +€118,913
up €118,913 (+11.7%), from €1.0m to €1.1m
of which Trade receivables: +€61,824
- Cash -€95,532
down €95,532 (-64.9%), from €147,295 to €51,763
mainly Receivables within one year (-€118,913) and Trade debts (-€105,615)
- Deferred charges and accrued income -€16,570
down €16,570 (-11.8%), from €140,792 to €124,222
- Trade debts -€105,615
down €105,615 (-15.8%), from €670,348 to €564,733
- Tax, wage and social debts +€93,361
up €93,361 (+68.3%), from €136,789 to €230,150
of which Taxes: +€78,654
- Other operating charges +€46,950
up €46,950 (+1214.9%), from €3,864 to €50,815
- Gross operating margin +€13,306
up €13,306 (+14.1%), from €94,132 to €107,438
- Staff costs +€8,296
up €8,296 (+31.2%), from €26,565 to €34,861
- Depreciation -€5,394
down €5,394 (-38.8%), from €13,913 to €8,519
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.
Cash bridge derived
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 | €1,534,137 | €1,532,714 | -€1,423 | -0.1% |
| Fixed assets | 21/28 | €229,358 | €220,839 | -€8,519 | -3.7% |
| Tangible fixed assets | 22/27 | €17,528 | €9,009 | -€8,519 | -48.6% |
| Plant, machinery and equipment | 23 | €6,698 | €3,468 | -€3,230 | -48.2% |
| Furniture and vehicles | 24 | €10,034 | €5,017 | -€5,017 | -50.0% |
| Other tangible fixed assets | 26 | €796 | €524 | -€272 | -34.2% |
| Financial fixed assets | 28 | €211,830 | €211,830 | = | 0.0% |
| Current assets | 29/58 | €1,304,779 | €1,311,875 | +€7,096 | +0.5% |
| Stocks and contracts in progress | 3 | €3,601 | €3,886 | +€285 | +7.9% |
| Stocks | 30/36 | €3,601 | €3,886 | +€285 | +7.9% |
| Amounts receivable within one year | 40/41 | €1,013,091 | €1,132,003 | +€118,913 | +11.7% |
| Trade receivables | 40 | €92,839 | €154,663 | +€61,824 | +66.6% |
| Other amounts receivable | 41 | €920,251 | €977,340 | +€57,089 | +6.2% |
| Cash at bank and in hand | 54/58 | €147,295 | €51,763 | -€95,532 | -64.9% |
| Deferred charges and accrued income | 490/1 | €140,792 | €124,222 | -€16,570 | -11.8% |
| Total equity and liabilities | 10/49 | €1,534,137 | €1,532,714 | -€1,423 | -0.1% |
| Equity | 10/15 | €462,302 | €475,026 | +€12,724 | +2.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €75,490 | €88,214 | +€12,724 | +16.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €73,630 | €86,354 | +€12,724 | +17.3% |
| Profit (loss) carried forward | 14 | €368,212 | €368,212 | = | 0.0% |
| Provisions and deferred taxes | 16 | €16,250 | €16,250 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €16,250 | €16,250 | = | 0.0% |
| Other liabilities and charges | 164/5 | €16,250 | €16,250 | = | 0.0% |
| Amounts payable | 17/49 | €1,055,585 | €1,041,438 | -€14,147 | -1.3% |
| Amounts payable within one year | 42/48 | €942,538 | €927,533 | -€15,005 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €10,384 | €10,384 | = | 0.0% |
| Trade debts | 44 | €670,348 | €564,733 | -€105,615 | -15.8% |
| Suppliers | 440/4 | €670,348 | €564,733 | -€105,615 | -15.8% |
| Advances received on contracts in progress | 46 | €94,082 | €94,082 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €136,789 | €230,150 | +€93,361 | +68.3% |
| Taxes | 450/3 | €96,026 | €174,679 | +€78,654 | +81.9% |
| Remuneration and social security | 454/9 | €40,764 | €55,471 | +€14,707 | +36.1% |
| Other amounts payable | 47/48 | €30,935 | €28,185 | -€2,750 | -8.9% |
| Accrued charges and deferred income | 492/3 | €113,047 | €113,904 | +€857 | +0.8% |
| Non-recurring operating income | 76A | - | €11,588 | +€11,588 | |
| Remuneration, social security and pensions | 62 | €26,565 | €34,861 | +€8,296 | +31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,913 | €8,519 | -€5,394 | -38.8% |
| Other operating charges | 640/8 | €3,864 | €50,815 | +€46,950 | +1214.9% |
| Gross operating margin | 9900 | €94,132 | €107,438 | +€13,306 | +14.1% |
| Operating profit (loss) | 9901 | €49,789 | €13,243 | -€36,546 | -73.4% |
| Financial income | 75/76B | €16,830 | €17,617 | +€787 | +4.7% |
| Recurring financial income | 75 | €16,830 | €17,617 | +€787 | +4.7% |
| Financial charges | 65/66B | €501 | €192 | -€309 | -61.6% |
| Recurring financial charges | 65 | €501 | €192 | -€309 | -61.6% |
| Profit (loss) for the period before taxes | 9903 | €66,118 | €30,668 | -€35,451 | -53.6% |
| Income taxes | 67/77 | €17,645 | €17,943 | +€298 | +1.7% |
| Profit (loss) for the period | 9904 | €48,473 | €12,724 | -€35,749 | -73.7% |
| Profit (loss) for the period to be appropriated | 9905 | €48,473 | €12,724 | -€35,749 | -73.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.