DREAMTEAM: 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.
DREAMTEAM
Largest movements
- Receivables within one year +€32,516
new in 2023: €32,516
- Cash +€12,635
up €12,635 (+626.3%), from €2,017 to €14,652
mainly Contributions, distributions and other (+€12,400) and Tax, wage and social debts (+€11,276)
- Tangible fixed assets -€8,739
down €8,739 (-4.4%), from €199,914 to €191,174
of which Land and buildings: -€8,242
- Contributions +€12,400
up €12,400 (+200.0%), from €6,200 to €18,600
- Tax, wage and social debts +€11,276
up €11,276 (+144.6%), from €7,799 to €19,074
of which Taxes: +€15,276
- Profit (loss) carried forward +€7,336
no longer reported in 2023 (was -€7,336)
- Other debts +€3,083
up €3,083 (+32.2%), from €9,559 to €12,642
- Trade debts +€2,735
up €2,735 (+57.6%), from €4,749 to €7,484
- Gross operating margin +€7,529
up €7,529 (+71.4%), from €10,547 to €18,076
- Taxes +€4,681
new in 2023: €4,681
- Financial income -€3,999
down €3,999 (-28.6%), from €14,000 to €10,001
- Financial charges +€2,269
up €2,269 (+13269.5%), from €17 to €2,286
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €203,230 | €239,200 | +€35,971 | +17.7% |
| Fixed assets | 21/28 | €200,970 | €191,974 | -€8,995 | -4.5% |
| Tangible fixed assets | 22/27 | €199,914 | €191,174 | -€8,739 | -4.4% |
| Land and buildings | 22 | €198,863 | €190,621 | -€8,242 | -4.1% |
| Plant, machinery and equipment | 23 | €316 | - | -€316 | |
| Furniture and vehicles | 24 | €735 | €553 | -€182 | -24.7% |
| Financial fixed assets | 28 | €1,056 | €800 | -€256 | -24.3% |
| Current assets | 29/58 | €2,260 | €47,226 | +€44,966 | +1989.9% |
| Amounts receivable within one year | 40/41 | - | €32,516 | +€32,516 | |
| Trade receivables | 40 | - | €32,516 | +€32,516 | |
| Cash at bank and in hand | 54/58 | €2,017 | €14,652 | +€12,635 | +626.3% |
| Deferred charges and accrued income | 490/1 | €242 | €57 | -€185 | -76.3% |
| Total equity and liabilities | 10/49 | €203,230 | €239,200 | +€35,971 | +17.7% |
| Equity | 10/15 | €22,745 | €43,362 | +€20,617 | +90.6% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Reserves | 13 | €23,881 | €24,762 | +€881 | +3.7% |
| Non-distributable reserves | 130/1 | €770 | €770 | = | 0.0% |
| Reserves not available under the articles | 1311 | €770 | €770 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,482 | - | -€8,482 | |
| Distributable reserves | 133 | €14,629 | €23,992 | +€9,363 | +64.0% |
| Profit (loss) carried forward | 14 | -€7,336 | - | +€7,336 | |
| Amounts payable | 17/49 | €180,485 | €195,838 | +€15,353 | +8.5% |
| Amounts payable after more than one year | 17 | €150,053 | €150,053 | = | 0.0% |
| Financial debts | 170/4 | €150,053 | €150,053 | = | 0.0% |
| Amounts payable within one year | 42/48 | €30,431 | €45,700 | +€15,269 | +50.2% |
| Current portion of amounts payable after more than one year | 42 | €6,500 | €6,500 | = | 0.0% |
| Financial debts | 43 | €1,824 | - | -€1,824 | |
| Credit institutions | 430/8 | €1,824 | - | -€1,824 | |
| Trade debts | 44 | €4,749 | €7,484 | +€2,735 | +57.6% |
| Suppliers | 440/4 | €4,749 | €7,484 | +€2,735 | +57.6% |
| Taxes, remuneration and social security | 45 | €7,799 | €19,074 | +€11,276 | +144.6% |
| Taxes | 450/3 | €3,799 | €19,074 | +€15,276 | +402.1% |
| Remuneration and social security | 454/9 | €4,000 | - | -€4,000 | |
| Other amounts payable | 47/48 | €9,559 | €12,642 | +€3,083 | +32.2% |
| Accrued charges and deferred income | 492/3 | - | €84 | +€84 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,755 | €8,739 | -€16 | -0.2% |
| Other operating charges | 640/8 | €4,218 | €4,153 | -€65 | -1.5% |
| Gross operating margin | 9900 | €10,547 | €18,076 | +€7,529 | +71.4% |
| Operating profit (loss) | 9901 | -€2,425 | €5,184 | +€7,609 | |
| Financial income | 75/76B | €14,000 | €10,001 | -€3,999 | -28.6% |
| Recurring financial income | 75 | €14,000 | €10,001 | -€3,999 | -28.6% |
| Financial charges | 65/66B | €17 | €2,286 | +€2,269 | +13269.5% |
| Recurring financial charges | 65 | €17 | €2,286 | +€2,269 | +13269.5% |
| Profit (loss) for the period before taxes | 9903 | €11,558 | €12,899 | +€1,341 | +11.6% |
| Income taxes | 67/77 | - | €4,681 | +€4,681 | |
| Profit (loss) for the period | 9904 | €11,558 | €8,217 | -€3,340 | -28.9% |
| Transfer from tax-exempt reserves | 789 | - | €8,482 | +€8,482 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,558 | €16,699 | +€5,142 | +44.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.