MC 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.
MC DREAM
Largest movements
- Stocks and contracts -€4,919
down €4,919 (-61.0%), from €8,068 to €3,149
- Financial fixed assets -€1,700
down €1,700 (-36.2%), from €4,700 to €3,000
- Receivables within one year -€1,620
no longer reported in 2024 (was €1,620)
- Intangible fixed assets -€1,463
down €1,463 (-30.4%), from €4,807 to €3,344
- Cash -€631
down €631 (-35.0%), from €1,805 to €1,174
mainly Net result for the year (-€75,787) and Deferred charges and accrued income (-€213)
- Profit (loss) carried forward -€75,787
down €75,787 (-140%), from -€54,021 to -€129,808
- Trade debts +€32,317
up €32,317 (+170%), from €18,997 to €51,313
- Tax, wage and social debts +€18,748
up €18,748 (+36.4%), from €51,482 to €70,230
- Short-term financial debts +€11,067
new in 2024: €11,067
- Current portion of long-term debt +€3,366
up €3,366 (+84.2%), from €4,000 to €7,366
- Gross operating margin -€36,941
down €36,941 (-158%), from -€23,392 to -€60,333
- Financial income +€1,828
up €1,828 (+956%), from €191 to €2,019
- Other operating charges +€1,055
up €1,055 (+19.9%), from €5,296 to €6,351
- Financial charges +€723
up €723 (+12.1%), from €5,973 to €6,696
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 | €23,457 | €13,168 | -€10,289 | -43.9% |
| Fixed assets | 21/28 | €11,814 | €8,482 | -€3,332 | -28.2% |
| Intangible fixed assets | 21 | €4,807 | €3,344 | -€1,463 | -30.4% |
| Tangible fixed assets | 22/27 | €2,307 | €2,138 | -€170 | -7.4% |
| Plant, machinery and equipment | 23 | €324 | €393 | +€68 | +21.1% |
| Furniture and vehicles | 24 | €1,983 | €1,745 | -€238 | -12.0% |
| Financial fixed assets | 28 | €4,700 | €3,000 | -€1,700 | -36.2% |
| Current assets | 29/58 | €11,643 | €4,686 | -€6,957 | -59.7% |
| Stocks and contracts in progress | 3 | €8,068 | €3,149 | -€4,919 | -61.0% |
| Stocks | 30/36 | €8,068 | €3,149 | -€4,919 | -61.0% |
| Amounts receivable within one year | 40/41 | €1,620 | - | -€1,620 | |
| Other amounts receivable | 41 | €1,620 | - | -€1,620 | |
| Cash at bank and in hand | 54/58 | €1,805 | €1,174 | -€631 | -35.0% |
| Deferred charges and accrued income | 490/1 | €150 | €363 | +€213 | +142% |
| Total equity and liabilities | 10/49 | €23,457 | €13,168 | -€10,289 | -43.9% |
| Equity | 10/15 | -€51,021 | -€126,808 | -€75,787 | -149% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,021 | -€129,808 | -€75,787 | -140% |
| Amounts payable | 17/49 | €74,479 | €139,976 | +€65,498 | +87.9% |
| Amounts payable within one year | 42/48 | €74,479 | €139,976 | +€65,498 | +87.9% |
| Current portion of amounts payable after more than one year | 42 | €4,000 | €7,366 | +€3,366 | +84.2% |
| Financial debts | 43 | - | €11,067 | +€11,067 | |
| Other loans | 439 | - | €11,067 | +€11,067 | |
| Trade debts | 44 | €18,997 | €51,313 | +€32,317 | +170% |
| Suppliers | 440/4 | €18,997 | €51,313 | +€32,317 | +170% |
| Taxes, remuneration and social security | 45 | €51,482 | €70,230 | +€18,748 | +36.4% |
| Taxes | 450/3 | €51,482 | €70,230 | +€18,748 | +36.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,530 | €3,127 | +€597 | +23.6% |
| Other operating charges | 640/8 | €5,296 | €6,351 | +€1,055 | +19.9% |
| Non-recurring operating charges | 66A | - | €726 | +€726 | |
| Gross operating margin | 9900 | -€23,392 | -€60,333 | -€36,941 | -158% |
| Operating profit (loss) | 9901 | -€31,218 | -€70,538 | -€39,319 | -126% |
| Financial income | 75/76B | €191 | €2,019 | +€1,828 | +956% |
| Recurring financial income | 75 | €191 | €2,019 | +€1,828 | +956% |
| Financial charges | 65/66B | €5,973 | €6,696 | +€723 | +12.1% |
| Recurring financial charges | 65 | €5,973 | €6,696 | +€723 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | -€37,000 | -€75,215 | -€38,215 | -103% |
| Income taxes | 67/77 | €577 | €571 | -€6 | -1.0% |
| Profit (loss) for the period | 9904 | -€37,577 | -€75,787 | -€38,209 | -102% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,577 | -€75,787 | -€38,209 | -102% |
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 24 October 2026 via checked.be.