DREAMWALL: 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.
What changed
DREAMWALL
NACE 59.111, Production of cinema films
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€6,430
2024 · -€203,868+€210,298
Equity
€932,856
2024 · €938,708-€5,852
Cash
€986,204
2024 · €489,954+€496,250
Balance sheet total
€6.2m
2024 · €5.8m+€387,100
Largest movements
Assets
- Cash +€496,250
up €496,250 (+101%), from €489,954 to €986,204
mainly Depreciation (+€885,736) and Other debts (+€508,150)
- Deferred charges and accrued income +€104,888
up €104,888 (+85.1%), from €123,308 to €228,196
- Intangible fixed assets -€81,398
down €81,398 (-59.3%), from €137,359 to €55,962
- Receivables within one year -€63,413
down €63,413 (-1.6%), from €4.0m to €4.0m
of which Trade receivables: -€507,316
Equity and liabilities
- Other debts +€508,150
up €508,150 (+64.7%), from €785,467 to €1.3m
- Current portion of long-term debt -€169,666
down €169,666 (-61.6%), from €275,296 to €105,629
- Trade debts -€145,887
down €145,887 (-6.7%), from €2.2m to €2.0m
- Accrued charges and deferred income +€143,055
up €143,055 (+72.6%), from €197,089 to €340,144
- Tax, wage and social debts +€111,543
up €111,543 (+11.1%), from €1.0m to €1.1m
of which Remuneration and social security: +€125,683
Income statement
- Turnover +€1.1m
up €1.1m (+7.3%), from €15.5m to €16.6m
- Staff costs +€985,943
up €985,943 (+20.4%), from €4.8m to €5.8m
- Depreciation -€371,676
down €371,676 (-29.6%), from €1.3m to €885,736
- Services and other goods +€366,135
up €366,135 (+3.8%), from €9.7m to €10.0m
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.
Result 2024
-€203,868
Turnover
+€1.1m
Other operating income
+€47,115
Services and other goods
-€366,135
Staff costs
-€985,943
Depreciation
+€371,676
Provisions
+€1,517
Other operating charges
+€8,380
Other operating items
-€20,000
Financial income
-€21,316
Financial charges
+€37,138
Taxes
-€1,519
Deferred taxes and other
-€298
Result 2025
€6,430
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.5m
Investment
-€735,110
Financing
-€237,178
Cash 2024
€489,954
From operations (derived)
+€1.5m
Net result for the year
+€6,430
Depreciation
+€885,736
Receivables within one year
+€63,413
Deferred charges and accrued income
-€104,888
Provisions
+€987
Trade debts
-€145,887
Tax, wage and social debts
+€111,543
Other debts
+€508,150
Accrued charges and deferred income
+€143,055
Investment (derived)
-€735,110
Investment in fixed assets (net)
-€735,110
Financing
-€237,178
Debts after one year
-€55,229
Current portion of long-term debt
-€169,666
Contributions, distributions and other
-€12,282
Cash 2025
€986,204
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,833,525 | €6,220,625 | +€387,100 | +6.6% |
| Fixed assets | 21/28 | €1,198,331 | €1,047,705 | -€150,626 | -12.6% |
| Intangible fixed assets | 21 | €137,359 | €55,962 | -€81,398 | -59.3% |
| Tangible fixed assets | 22/27 | €1,029,122 | €967,244 | -€61,878 | -6.0% |
| Plant, machinery and equipment | 23 | €152,000 | €208,954 | +€56,954 | +37.5% |
| Furniture and vehicles | 24 | €337,737 | €270,397 | -€67,341 | -19.9% |
| Other tangible fixed assets | 26 | €539,385 | €487,893 | -€51,492 | -9.5% |
| Financial fixed assets | 28 | €31,850 | €24,500 | -€7,350 | -23.1% |
| Affiliated companies | 280/1 | €0 | €0 | = | |
| Participating interests | 280 | €0 | €0 | = | |
| Companies linked by participating interests | 282/3 | €7,350 | €0 | -€7,350 | -100% |
| Participating interests | 282 | €7,350 | €0 | -€7,350 | -100% |
| Other financial fixed assets | 284/8 | €24,500 | €24,500 | = | 0.0% |
| Shares | 284 | €24,500 | €24,500 | = | 0.0% |
| Current assets | 29/58 | €4,635,194 | €5,172,919 | +€537,725 | +11.6% |
| Amounts receivable within one year | 40/41 | €4,021,932 | €3,958,519 | -€63,413 | -1.6% |
| Trade receivables | 40 | €3,387,455 | €2,880,139 | -€507,316 | -15.0% |
| Other amounts receivable | 41 | €634,477 | €1,078,380 | +€443,903 | +70.0% |
| Cash at bank and in hand | 54/58 | €489,954 | €986,204 | +€496,250 | +101% |
| Deferred charges and accrued income | 490/1 | €123,308 | €228,196 | +€104,888 | +85.1% |
| Total equity and liabilities | 10/49 | €5,833,525 | €6,220,625 | +€387,100 | +6.6% |
| Equity | 10/15 | €938,708 | €932,856 | -€5,852 | -0.6% |
| Contributions | 10/11 | €2,262,456 | €2,262,456 | = | 0.0% |
| Capital | 10 | €2,262,456 | €2,262,456 | = | 0.0% |
| Issued capital | 100 | €2,262,456 | €2,262,456 | = | 0.0% |
| Reserves | 13 | €12,215 | €12,215 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,215 | €12,215 | = | 0.0% |
| Legal reserve | 130 | €12,215 | €12,215 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,389,267 | -€1,382,837 | +€6,430 | +0.5% |
| Investment grants | 15 | €53,304 | €41,021 | -€12,282 | -23.0% |
| Provisions and deferred taxes | 16 | €28,769 | €29,756 | +€987 | +3.4% |
| Provisions for liabilities and charges | 160/5 | €17,273 | €20,646 | +€3,373 | +19.5% |
| Pensions and similar obligations | 160 | €17,273 | €20,646 | +€3,373 | +19.5% |
| Deferred taxes | 168 | €11,496 | €9,110 | -€2,386 | -20.8% |
| Amounts payable | 17/49 | €4,866,048 | €5,258,013 | +€391,965 | +8.1% |
| Amounts payable after more than one year | 17 | €421,113 | €365,884 | -€55,229 | -13.1% |
| Other amounts payable | 178/9 | €421,113 | €365,884 | -€55,229 | -13.1% |
| Amounts payable within one year | 42/48 | €4,247,846 | €4,551,985 | +€304,139 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €275,296 | €105,629 | -€169,666 | -61.6% |
| Trade debts | 44 | €2,181,108 | €2,035,220 | -€145,887 | -6.7% |
| Suppliers | 440/4 | €2,181,108 | €2,035,220 | -€145,887 | -6.7% |
| Taxes, remuneration and social security | 45 | €1,005,975 | €1,117,518 | +€111,543 | +11.1% |
| Taxes | 450/3 | €286,816 | €272,675 | -€14,141 | -4.9% |
| Remuneration and social security | 454/9 | €719,160 | €844,843 | +€125,683 | +17.5% |
| Other amounts payable | 47/48 | €785,467 | €1,293,617 | +€508,150 | +64.7% |
| Accrued charges and deferred income | 492/3 | €197,089 | €340,144 | +€143,055 | +72.6% |
| Operating income | 70/76A | €17,469,699 | €18,656,495 | +€1.2m | +6.8% |
| Turnover | 70 | €15,510,175 | €16,649,855 | +€1.1m | +7.3% |
| Other operating income | 74 | €1,959,525 | €2,006,640 | +€47,115 | +2.4% |
| Operating charges | 60/66A | €17,598,986 | €18,589,490 | +€990,504 | +5.6% |
| Services and other goods | 61 | €9,666,236 | €10,032,371 | +€366,135 | +3.8% |
| Remuneration, social security and pensions | 62 | €4,834,989 | €5,820,932 | +€985,943 | +20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,257,413 | €885,736 | -€371,676 | -29.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €4,889 | €3,373 | -€1,517 | -31.0% |
| Other operating charges | 640/8 | €1,835,459 | €1,827,079 | -€8,380 | -0.5% |
| Non-recurring operating charges | 66A | - | €20,000 | +€20,000 | |
| Operating profit (loss) | 9901 | -€129,287 | €67,005 | +€196,292 | |
| Financial income | 75/76B | €33,662 | €12,346 | -€21,316 | -63.3% |
| Recurring financial income | 75 | €33,662 | €12,346 | -€21,316 | -63.3% |
| Other financial income | 752/9 | €33,662 | €12,346 | -€21,316 | -63.3% |
| Financial charges | 65/66B | €107,461 | €70,323 | -€37,138 | -34.6% |
| Recurring financial charges | 65 | €57,461 | €70,323 | +€12,862 | +22.4% |
| Debt charges | 650 | €37,245 | €27,023 | -€10,222 | -27.4% |
| Other financial charges | 652/9 | €20,216 | €43,299 | +€23,083 | +114% |
| Non-recurring financial charges | 66B | €50,000 | - | -€50,000 | |
| Profit (loss) for the period before taxes | 9903 | -€203,086 | €9,028 | +€212,114 | |
| Transfer from deferred taxes | 780 | €2,683 | €2,386 | -€298 | -11.1% |
| Income taxes | 67/77 | €3,465 | €4,984 | +€1,519 | +43.8% |
| Taxes | 670/3 | €3,465 | €4,984 | +€1,519 | +43.8% |
| Profit (loss) for the period | 9904 | -€203,868 | €6,430 | +€210,298 | |
| Profit (loss) for the period to be appropriated | 9905 | -€203,868 | €6,430 | +€210,298 |
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 16 October 2026 via checked.be.