DREAMWORKS: 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.
DREAMWORKS
Largest movements
- Stocks and contracts +€21,708
up €21,708 (+18.2%), from €119,051 to €140,758
- Tangible fixed assets +€18,357
up €18,357 (+35.2%), from €52,091 to €70,448
of which Other tangible fixed assets: +€28,865
- Receivables within one year -€13,248
down €13,248 (-33.3%), from €39,830 to €26,582
of which Trade receivables: -€13,834
- Cash -€2,548
down €2,548 (-67.1%), from €3,796 to €1,248
mainly Investment in fixed assets (net) (-€30,778) and Stocks and contracts (-€21,708)
- Other debts +€25,343
up €25,343 (+496%), from €5,112 to €30,455
- Tax, wage and social debts -€18,222
down €18,222 (-63.6%), from €28,645 to €10,424
of which Taxes: -€16,822
- Reserves +€10,494
up €10,494 (+18.4%), from €57,009 to €67,503
of which Distributable reserves: +€10,494
- Current portion of long-term debt +€4,465
up €4,465 (+23.6%), from €18,921 to €23,386
- Gross operating margin -€12,693
down €12,693 (-29.2%), from €43,427 to €30,734
- Write-downs -€5,053
no longer reported in 2024 (was €5,053)
- Taxes -€5,032
down €5,032 (-48.1%), from €10,466 to €5,434
- Depreciation +€3,962
up €3,962 (+46.8%), from €8,459 to €12,421
- Financial income -€2,909
down €2,909 (-71.1%), from €4,091 to €1,182
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.
Derived cash bridge
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 | €218,727 | €243,259 | +€24,532 | +11.2% |
| Fixed assets | 21/28 | €55,691 | €74,048 | +€18,357 | +33.0% |
| Tangible fixed assets | 22/27 | €52,091 | €70,448 | +€18,357 | +35.2% |
| Land and buildings | 22 | €9,652 | €7,239 | -€2,413 | -25.0% |
| Plant, machinery and equipment | 23 | - | €1,003 | +€1,003 | |
| Furniture and vehicles | 24 | €40,002 | €30,904 | -€9,098 | -22.7% |
| Other tangible fixed assets | 26 | €2,436 | €31,302 | +€28,865 | +1,185% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €163,036 | €169,211 | +€6,175 | +3.8% |
| Stocks and contracts in progress | 3 | €119,051 | €140,758 | +€21,708 | +18.2% |
| Stocks | 30/36 | €119,051 | €140,758 | +€21,708 | +18.2% |
| Amounts receivable within one year | 40/41 | €39,830 | €26,582 | -€13,248 | -33.3% |
| Trade receivables | 40 | €39,830 | €25,996 | -€13,834 | -34.7% |
| Other amounts receivable | 41 | - | €587 | +€587 | |
| Cash at bank and in hand | 54/58 | €3,796 | €1,248 | -€2,548 | -67.1% |
| Deferred charges and accrued income | 490/1 | €360 | €623 | +€263 | +73.1% |
| Total equity and liabilities | 10/49 | €218,727 | €243,259 | +€24,532 | +11.2% |
| Equity | 10/15 | €124,547 | €135,041 | +€10,494 | +8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €57,009 | €67,503 | +€10,494 | +18.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €55,149 | €65,643 | +€10,494 | +19.0% |
| Profit (loss) carried forward | 14 | €48,938 | €48,938 | = | 0.0% |
| Amounts payable | 17/49 | €94,180 | €108,218 | +€14,037 | +14.9% |
| Amounts payable after more than one year | 17 | €16,197 | €16,284 | +€87 | +0.5% |
| Financial debts | 170/4 | €16,197 | €16,284 | +€87 | +0.5% |
| Amounts payable within one year | 42/48 | €77,984 | €91,934 | +€13,950 | +17.9% |
| Current portion of amounts payable after more than one year | 42 | €18,921 | €23,386 | +€4,465 | +23.6% |
| Financial debts | 43 | - | €2,024 | +€2,024 | |
| Credit institutions | 430/8 | - | €2,024 | +€2,024 | |
| Trade debts | 44 | €25,305 | €25,645 | +€340 | +1.3% |
| Suppliers | 440/4 | €25,305 | €25,645 | +€340 | +1.3% |
| Taxes, remuneration and social security | 45 | €28,645 | €10,424 | -€18,222 | -63.6% |
| Taxes | 450/3 | €27,245 | €10,424 | -€16,822 | -61.7% |
| Remuneration and social security | 454/9 | €1,400 | - | -€1,400 | |
| Other amounts payable | 47/48 | €5,112 | €30,455 | +€25,343 | +496% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,459 | €12,421 | +€3,962 | +46.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,053 | - | -€5,053 | |
| Other operating charges | 640/8 | €2,170 | €650 | -€1,520 | -70.0% |
| Gross operating margin | 9900 | €43,427 | €30,734 | -€12,693 | -29.2% |
| Operating profit (loss) | 9901 | €27,745 | €17,662 | -€10,083 | -36.3% |
| Financial income | 75/76B | €4,091 | €1,182 | -€2,909 | -71.1% |
| Recurring financial income | 75 | €4,091 | €1,182 | -€2,909 | -71.1% |
| Financial charges | 65/66B | €1,052 | €2,916 | +€1,864 | +177% |
| Recurring financial charges | 65 | €1,052 | €1,866 | +€814 | +77.3% |
| Non-recurring financial charges | 66B | - | €1,050 | +€1,050 | |
| Profit (loss) for the period before taxes | 9903 | €30,784 | €15,928 | -€14,856 | -48.3% |
| Income taxes | 67/77 | €10,466 | €5,434 | -€5,032 | -48.1% |
| Profit (loss) for the period | 9904 | €20,318 | €10,494 | -€9,824 | -48.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,318 | €10,494 | -€9,824 | -48.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.