DREAMS DONUTS: 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 DONUTS
Largest movements
- Receivables within one year -€703,178
down €703,178 (-63.0%), from €1.1m to €412,724
of which Trade receivables: -€499,390
- Cash +€213,949
up €213,949 (+25.3%), from €844,193 to €1.1m
mainly Receivables within one year (+€703,178) and Net result for the year (+€249,434)
- Tangible fixed assets +€68,524
up €68,524 (+51.4%), from €133,241 to €201,765
of which Furniture and vehicles: +€69,508
- Profit (loss) carried forward -€221,154
down €221,154 (-23.9%), from €924,827 to €703,673
- Advances received -€185,022
down €185,022 (-66.7%), from €277,522 to €92,500
- Other debts +€60,707
up €60,707 (+106%), from €57,023 to €117,730
- Trade debts -€52,042
down €52,042 (-9.8%), from €530,156 to €478,114
- Tax, wage and social debts -€23,394
down €23,394 (-7.6%), from €306,590 to €283,197
of which Taxes: -€39,790
- Staff costs +€122,753
up €122,753 (+29.7%), from €413,962 to €536,715
- Taxes -€33,579
down €33,579 (-25.8%), from €130,075 to €96,496
- Financial charges +€15,492
up €15,492 (+648%), from €2,390 to €17,882
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 | €2,106,118 | €1,685,212 | -€420,905 | -20.0% |
| Fixed assets | 21/28 | €146,022 | €214,021 | +€67,999 | +46.6% |
| Intangible fixed assets | 21 | €781 | €256 | -€525 | -67.2% |
| Tangible fixed assets | 22/27 | €133,241 | €201,765 | +€68,524 | +51.4% |
| Plant, machinery and equipment | 23 | €46,086 | €34,036 | -€12,050 | -26.1% |
| Furniture and vehicles | 24 | €77,990 | €147,498 | +€69,508 | +89.1% |
| Other tangible fixed assets | 26 | €9,166 | €20,231 | +€11,065 | +121% |
| Financial fixed assets | 28 | €12,000 | €12,000 | = | 0.0% |
| Current assets | 29/58 | €1,960,095 | €1,471,191 | -€488,904 | -24.9% |
| Amounts receivable within one year | 40/41 | €1,115,902 | €412,724 | -€703,178 | -63.0% |
| Trade receivables | 40 | €696,930 | €197,540 | -€499,390 | -71.7% |
| Other amounts receivable | 41 | €418,972 | €215,184 | -€203,788 | -48.6% |
| Cash at bank and in hand | 54/58 | €844,193 | €1,058,142 | +€213,949 | +25.3% |
| Deferred charges and accrued income | 490/1 | - | €325 | +€325 | |
| Total equity and liabilities | 10/49 | €2,106,118 | €1,685,212 | -€420,905 | -20.0% |
| Equity | 10/15 | €934,827 | €713,673 | -€221,154 | -23.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €924,827 | €703,673 | -€221,154 | -23.9% |
| Amounts payable | 17/49 | €1,171,291 | €971,540 | -€199,751 | -17.1% |
| Amounts payable within one year | 42/48 | €1,171,291 | €971,540 | -€199,751 | -17.1% |
| Trade debts | 44 | €530,156 | €478,114 | -€52,042 | -9.8% |
| Suppliers | 440/4 | €530,156 | €478,114 | -€52,042 | -9.8% |
| Advances received on contracts in progress | 46 | €277,522 | €92,500 | -€185,022 | -66.7% |
| Taxes, remuneration and social security | 45 | €306,590 | €283,197 | -€23,394 | -7.6% |
| Taxes | 450/3 | €269,231 | €229,441 | -€39,790 | -14.8% |
| Remuneration and social security | 454/9 | €37,359 | €53,756 | +€16,397 | +43.9% |
| Other amounts payable | 47/48 | €57,023 | €117,730 | +€60,707 | +106% |
| Remuneration, social security and pensions | 62 | €413,962 | €536,715 | +€122,753 | +29.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,094 | €71,776 | +€4,683 | +7.0% |
| Other operating charges | 640/8 | €3,090 | €3,898 | +€808 | +26.1% |
| Gross operating margin | 9900 | €969,364 | €975,902 | +€6,538 | +0.7% |
| Operating profit (loss) | 9901 | €485,218 | €363,512 | -€121,706 | -25.1% |
| Financial income | 75/76B | €3 | €300 | +€297 | +9,373% |
| Recurring financial income | 75 | €3 | €300 | +€297 | +9,373% |
| Financial charges | 65/66B | €2,390 | €17,882 | +€15,492 | +648% |
| Recurring financial charges | 65 | €2,390 | €17,882 | +€15,492 | +648% |
| Profit (loss) for the period before taxes | 9903 | €482,831 | €345,930 | -€136,900 | -28.4% |
| Income taxes | 67/77 | €130,075 | €96,496 | -€33,579 | -25.8% |
| Profit (loss) for the period | 9904 | €352,756 | €249,434 | -€103,322 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €352,756 | €249,434 | -€103,322 | -29.3% |
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 23 October 2026 via checked.be.