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
- Cash -€630
no longer reported in 2025 (was €630)
mainly Trade debts (-€3,456) and Deferred charges and accrued income (-€277)
- Deferred charges and accrued income +€277
new in 2025: €277
- Trade debts -€3,456
down €3,456 (-88.5%), from €3,904 to €448
- Profit (loss) carried forward +€3,102
up €3,102, from -€2,739 to €363
- Gross operating margin +€9,776
up €9,776 (+111.3%), from €8,784 to €18,561
- Depreciation -€6,380
no longer reported in 2025 (was €6,380)
- Staff costs +€3,626
up €3,626 (+33.8%), from €10,736 to €14,362
- Other operating charges -€631
down €631 (-36.6%), from €1,726 to €1,095
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.
Cash bridge derived
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 | €21,680 | €21,327 | -€353 | -1.6% |
| Fixed assets | 21/28 | €21,050 | €21,050 | = | 0.0% |
| Intangible fixed assets | 21 | €15,000 | €15,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €6,050 | €6,050 | = | 0.0% |
| Land and buildings | 22 | €6,050 | €6,050 | = | 0.0% |
| Current assets | 29/58 | €630 | €277 | -€353 | -56.1% |
| Cash at bank and in hand | 54/58 | €630 | - | -€630 | |
| Deferred charges and accrued income | 490/1 | - | €277 | +€277 | |
| Total equity and liabilities | 10/49 | €21,680 | €21,327 | -€353 | -1.6% |
| Equity | 10/15 | €17,721 | €20,823 | +€3,102 | +17.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,739 | €363 | +€3,102 | |
| Amounts payable | 17/49 | €3,959 | €504 | -€3,456 | -87.3% |
| Amounts payable within one year | 42/48 | €3,959 | €504 | -€3,456 | -87.3% |
| Trade debts | 44 | €3,904 | €448 | -€3,456 | -88.5% |
| Suppliers | 440/4 | €3,904 | €448 | -€3,456 | -88.5% |
| Other amounts payable | 47/48 | €55 | €55 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €10,736 | €14,362 | +€3,626 | +33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,380 | - | -€6,380 | |
| Other operating charges | 640/8 | €1,726 | €1,095 | -€631 | -36.6% |
| Gross operating margin | 9900 | €8,784 | €18,561 | +€9,776 | +111.3% |
| Operating profit (loss) | 9901 | -€10,057 | €3,104 | +€13,161 | |
| Financial charges | 65/66B | €0 | €1 | +€1 | +193.9% |
| Recurring financial charges | 65 | €0 | €1 | +€1 | +193.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,058 | €3,102 | +€13,160 | |
| Profit (loss) for the period | 9904 | -€10,058 | €3,102 | +€13,160 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,058 | €3,102 | +€13,160 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.