DREAMS SIDE: 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.
DREAMS SIDE
Largest movements
- Receivables within one year +€6,603
up €6,603 (+69.9%), from €9,450 to €16,053
- Tangible fixed assets -€4,277
down €4,277 (-3.4%), from €124,578 to €120,301
- Cash -€2,640
down €2,640 (-73.5%), from €3,590 to €950
mainly Receivables within one year (-€6,603) and Investment in fixed assets (net) (-€2,484)
- Profit (loss) carried forward +€3,313
up €3,313 (+10.7%), from -€30,905 to -€27,592
- Accrued charges and deferred income -€2,039
down €2,039 (-85.0%), from €2,398 to €359
- Debts after one year -€1,821
down €1,821 (-1.5%), from €122,300 to €120,479
- Gross operating margin +€7,869
up €7,869 (+96.8%), from €8,125 to €15,993
- Financial charges +€270
up €270 (+4.9%), from €5,519 to €5,789
- Depreciation +€268
up €268 (+4.1%), from €6,494 to €6,761
- Financial income +€183
new in 2025: €183
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 | €138,073 | €137,783 | -€290 | -0.2% |
| Fixed assets | 21/28 | €124,578 | €120,301 | -€4,277 | -3.4% |
| Tangible fixed assets | 22/27 | €124,578 | €120,301 | -€4,277 | -3.4% |
| Land and buildings | 22 | €124,578 | €120,301 | -€4,277 | -3.4% |
| Current assets | 29/58 | €13,495 | €17,482 | +€3,987 | +29.5% |
| Amounts receivable within one year | 40/41 | €9,450 | €16,053 | +€6,603 | +69.9% |
| Trade receivables | 40 | €9,450 | €16,053 | +€6,603 | +69.9% |
| Cash at bank and in hand | 54/58 | €3,590 | €950 | -€2,640 | -73.5% |
| Deferred charges and accrued income | 490/1 | €455 | €478 | +€24 | +5.2% |
| Total equity and liabilities | 10/49 | €138,073 | €137,783 | -€290 | -0.2% |
| Equity | 10/15 | €9,095 | €12,408 | +€3,313 | +36.4% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,905 | -€27,592 | +€3,313 | +10.7% |
| Amounts payable | 17/49 | €128,978 | €125,375 | -€3,603 | -2.8% |
| Amounts payable after more than one year | 17 | €122,300 | €120,479 | -€1,821 | -1.5% |
| Financial debts | 170/4 | €122,300 | €120,479 | -€1,821 | -1.5% |
| Amounts payable within one year | 42/48 | €4,280 | €4,537 | +€257 | +6.0% |
| Current portion of amounts payable after more than one year | 42 | €4,280 | €4,467 | +€188 | +4.4% |
| Trade debts | 44 | - | €69 | +€69 | |
| Suppliers | 440/4 | - | €69 | +€69 | |
| Accrued charges and deferred income | 492/3 | €2,398 | €359 | -€2,039 | -85.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,494 | €6,761 | +€268 | +4.1% |
| Other operating charges | 640/8 | €303 | €312 | +€9 | +3.1% |
| Gross operating margin | 9900 | €8,125 | €15,993 | +€7,869 | +96.8% |
| Operating profit (loss) | 9901 | €1,328 | €8,919 | +€7,592 | +571.7% |
| Financial income | 75/76B | - | €183 | +€183 | |
| Recurring financial income | 75 | - | €183 | +€183 | |
| Financial charges | 65/66B | €5,519 | €5,789 | +€270 | +4.9% |
| Recurring financial charges | 65 | €5,519 | €5,789 | +€270 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,191 | €3,313 | +€7,504 | |
| Profit (loss) for the period | 9904 | -€4,191 | €3,313 | +€7,504 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,191 | €3,313 | +€7,504 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.