HAVE A DREAM: 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.
HAVE A DREAM
Largest movements
- Financial fixed assets -€405
down €405 (-100%), from €405 to €0
- Cash +€52
up €52 (+122%), from €42 to €94
mainly Other debts (+€1,250) and Trade debts (+€660)
- Profit (loss) carried forward -€2,097
down €2,097 (-2.7%), from -€76,489 to -€78,586
- Other debts +€1,250
up €1,250 (+5.0%), from €25,102 to €26,352
- Trade debts +€660
up €660 (+8.4%), from €7,822 to €8,483
- Tax, wage and social debts -€167
down €167 (-79.1%), from €211 to €44
- Gross operating margin +€899
up €899 (+37.0%), from -€2,429 to -€1,530
- Financial charges -€421
down €421 (-82.2%), from €511 to €91
- Other operating charges -€61
down €61 (-11.5%), from €533 to €472
- Taxes -€48
down €48 (-92.9%), from €51 to €4
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €447 | €94 | -€353 | -79.0% |
| Fixed assets | 21/28 | €405 | €0 | -€405 | -100% |
| Financial fixed assets | 28 | €405 | €0 | -€405 | -100% |
| Current assets | 29/58 | €42 | €94 | +€52 | +122% |
| Cash at bank and in hand | 54/58 | €42 | €94 | +€52 | +122% |
| Total equity and liabilities | 10/49 | €447 | €94 | -€353 | -79.0% |
| Equity | 10/15 | -€56,084 | -€58,181 | -€2,097 | -3.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,489 | -€78,586 | -€2,097 | -2.7% |
| Amounts payable | 17/49 | €56,532 | €58,275 | +€1,744 | +3.1% |
| Amounts payable after more than one year | 17 | €23,397 | €23,397 | = | 0.0% |
| Other amounts payable | 178/9 | €23,397 | €23,397 | = | 0.0% |
| Amounts payable within one year | 42/48 | €33,135 | €34,879 | +€1,744 | +5.3% |
| Trade debts | 44 | €7,822 | €8,483 | +€660 | +8.4% |
| Suppliers | 440/4 | €7,822 | €8,483 | +€660 | +8.4% |
| Taxes, remuneration and social security | 45 | €211 | €44 | -€167 | -79.1% |
| Taxes | 450/3 | €211 | €44 | -€167 | -79.1% |
| Other amounts payable | 47/48 | €25,102 | €26,352 | +€1,250 | +5.0% |
| Non-recurring operating income | 76A | €940 | - | -€940 | |
| Other operating charges | 640/8 | €533 | €472 | -€61 | -11.5% |
| Gross operating margin | 9900 | -€2,429 | -€1,530 | +€899 | +37.0% |
| Operating profit (loss) | 9901 | -€2,962 | -€2,002 | +€960 | +32.4% |
| Financial charges | 65/66B | €511 | €91 | -€421 | -82.2% |
| Recurring financial charges | 65 | €511 | €91 | -€421 | -82.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,473 | -€2,093 | +€1,380 | +39.7% |
| Income taxes | 67/77 | €51 | €4 | -€48 | -92.9% |
| Profit (loss) for the period | 9904 | -€3,525 | -€2,097 | +€1,428 | +40.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,525 | -€2,097 | +€1,428 | +40.5% |
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 19 October 2026 via checked.be.