DREAMSTUDIO: 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.
DREAMSTUDIO
Largest movements
- Cash +€6,913
up €6,913 (+24.2%), from €28,539 to €35,452
mainly Trade debts (+€11,930) and Net result for the year (+€8,228)
- Receivables within one year -€2,478
down €2,478 (-18.2%), from €13,629 to €11,151
of which Other amounts receivable: -€13,011
- Profit (loss) carried forward -€12,948
down €12,948 (-26.8%), from €48,403 to €35,455
- Trade debts +€11,930
up €11,930 (+442.3%), from €2,697 to €14,628
- Tax, wage and social debts +€4,633
up €4,633 (+109.5%), from €4,233 to €8,866
- Gross operating margin +€3,744
up €3,744 (+26.7%), from €14,000 to €17,743
- Depreciation -€1,784
down €1,784 (-26.6%), from €6,708 to €4,925
- Taxes +€1,316
up €1,316 (+70.0%), from €1,881 to €3,197
- Financial charges +€648
up €648 (+86.9%), from €745 to €1,393
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 | €65,333 | €69,385 | +€4,052 | +6.2% |
| Fixed assets | 21/28 | €22,061 | €21,678 | -€383 | -1.7% |
| Tangible fixed assets | 22/27 | €22,061 | €21,678 | -€383 | -1.7% |
| Land and buildings | 22 | €20,657 | €17,898 | -€2,760 | -13.4% |
| Plant, machinery and equipment | 23 | - | €3,547 | +€3,547 | |
| Furniture and vehicles | 24 | €1,404 | €233 | -€1,170 | -83.4% |
| Current assets | 29/58 | €43,272 | €47,707 | +€4,435 | +10.2% |
| Amounts receivable within one year | 40/41 | €13,629 | €11,151 | -€2,478 | -18.2% |
| Trade receivables | 40 | €618 | €11,151 | +€10,533 | +1704.3% |
| Other amounts receivable | 41 | €13,011 | - | -€13,011 | |
| Cash at bank and in hand | 54/58 | €28,539 | €35,452 | +€6,913 | +24.2% |
| Deferred charges and accrued income | 490/1 | €1,104 | €1,104 | = | 0.0% |
| Total equity and liabilities | 10/49 | €65,333 | €69,385 | +€4,052 | +6.2% |
| Equity | 10/15 | €58,403 | €45,455 | -€12,948 | -22.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,403 | €35,455 | -€12,948 | -26.8% |
| Amounts payable | 17/49 | €6,930 | €23,930 | +€17,000 | +245.3% |
| Amounts payable within one year | 42/48 | €6,930 | €23,930 | +€17,000 | +245.3% |
| Trade debts | 44 | €2,697 | €14,628 | +€11,930 | +442.3% |
| Suppliers | 440/4 | €2,697 | €14,628 | +€11,930 | +442.3% |
| Taxes, remuneration and social security | 45 | €4,233 | €8,866 | +€4,633 | +109.5% |
| Taxes | 450/3 | €4,233 | €8,866 | +€4,633 | +109.5% |
| Other amounts payable | 47/48 | - | €437 | +€437 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,708 | €4,925 | -€1,784 | -26.6% |
| Other operating charges | 640/8 | €45 | - | -€45 | |
| Gross operating margin | 9900 | €14,000 | €17,743 | +€3,744 | +26.7% |
| Operating profit (loss) | 9901 | €7,247 | €12,819 | +€5,572 | +76.9% |
| Financial charges | 65/66B | €745 | €1,393 | +€648 | +86.9% |
| Recurring financial charges | 65 | €745 | €1,393 | +€648 | +86.9% |
| Profit (loss) for the period before taxes | 9903 | €6,501 | €11,426 | +€4,924 | +75.7% |
| Income taxes | 67/77 | €1,881 | €3,197 | +€1,316 | +70.0% |
| Profit (loss) for the period | 9904 | €4,621 | €8,228 | +€3,608 | +78.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,621 | €8,228 | +€3,608 | +78.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.