DREAMS: 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.
DREAMS
Largest movements
- Tangible fixed assets +€16,278
up €16,278 (+32.5%), from €50,034 to €66,313
- Receivables within one year +€15,999
up €15,999 (+18.8%), from €85,110 to €101,110
of which Trade receivables: +€12,635
- Cash -€8,203
down €8,203 (-25.2%), from €32,561 to €24,358
mainly Investment in fixed assets (net) (-€22,903) and Receivables within one year (-€15,999)
- Debts after one year +€22,561
up €22,561 (+33.8%), from €66,713 to €89,274
- Trade debts +€15,688
up €15,688 (+240%), from €6,537 to €22,225
- Profit (loss) carried forward -€6,564
down €6,564 (-9.0%), from €72,880 to €66,316
- Current portion of long-term debt -€6,203
down €6,203 (-49.9%), from €12,434 to €6,232
- Gross operating margin +€7,128
up €7,128 (+218%), from €3,275 to €10,403
- Other operating charges +€5,300
up €5,300 (+8,548%), from €62 to €5,362
- Financial charges +€3,210
up €3,210 (+61.4%), from €5,227 to €8,436
- Depreciation +€1,707
up €1,707 (+34.7%), from €4,917 to €6,625
- Financial income -€326
down €326 (-8.6%), from €3,782 to €3,456
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 | €167,847 | €192,103 | +€24,257 | +14.5% |
| Fixed assets | 21/28 | €50,034 | €66,313 | +€16,278 | +32.5% |
| Tangible fixed assets | 22/27 | €50,034 | €66,313 | +€16,278 | +32.5% |
| Land and buildings | 22 | €50,034 | €66,313 | +€16,278 | +32.5% |
| Current assets | 29/58 | €117,813 | €125,791 | +€7,978 | +6.8% |
| Amounts receivable within one year | 40/41 | €85,110 | €101,110 | +€15,999 | +18.8% |
| Trade receivables | 40 | €9,471 | €22,106 | +€12,635 | +133% |
| Other amounts receivable | 41 | €75,639 | €79,003 | +€3,364 | +4.4% |
| Cash at bank and in hand | 54/58 | €32,561 | €24,358 | -€8,203 | -25.2% |
| Deferred charges and accrued income | 490/1 | €141 | €323 | +€182 | +129% |
| Total equity and liabilities | 10/49 | €167,847 | €192,103 | +€24,257 | +14.5% |
| Equity | 10/15 | €80,937 | €74,373 | -€6,564 | -8.1% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,880 | €66,316 | -€6,564 | -9.0% |
| Amounts payable | 17/49 | €86,910 | €117,731 | +€30,821 | +35.5% |
| Amounts payable after more than one year | 17 | €66,713 | €89,274 | +€22,561 | +33.8% |
| Financial debts | 170/4 | €66,713 | €89,274 | +€22,561 | +33.8% |
| Amounts payable within one year | 42/48 | €20,197 | €28,457 | +€8,259 | +40.9% |
| Current portion of amounts payable after more than one year | 42 | €12,434 | €6,232 | -€6,203 | -49.9% |
| Trade debts | 44 | €6,537 | €22,225 | +€15,688 | +240% |
| Suppliers | 440/4 | €6,537 | €22,225 | +€15,688 | +240% |
| Taxes, remuneration and social security | 45 | €1,226 | - | -€1,226 | |
| Taxes | 450/3 | €1,226 | - | -€1,226 | |
| Non-recurring operating income | 76A | €697 | - | -€697 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,917 | €6,625 | +€1,707 | +34.7% |
| Other operating charges | 640/8 | €62 | €5,362 | +€5,300 | +8,548% |
| Gross operating margin | 9900 | €3,275 | €10,403 | +€7,128 | +218% |
| Operating profit (loss) | 9901 | -€1,705 | -€1,584 | +€121 | +7.1% |
| Financial income | 75/76B | €3,782 | €3,456 | -€326 | -8.6% |
| Recurring financial income | 75 | €3,782 | €3,456 | -€326 | -8.6% |
| Financial charges | 65/66B | €5,227 | €8,436 | +€3,210 | +61.4% |
| Recurring financial charges | 65 | €5,227 | €8,436 | +€3,210 | +61.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,149 | -€6,564 | -€3,415 | -108% |
| Profit (loss) for the period | 9904 | -€3,149 | -€6,564 | -€3,415 | -108% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,149 | -€6,564 | -€3,415 | -108% |
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.