Night 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.
Night Dream
Largest movements
- Tangible fixed assets -€4,664
down €4,664 (-27.1%), from €17,215 to €12,551
of which Plant, machinery and equipment: -€2,335
- Receivables within one year +€1,227
new in 2025: €1,227
- Financial fixed assets +€333
up €333 (+20.0%), from €1,669 to €2,002
- Other debts -€3,215
down €3,215 (-84.4%), from €3,809 to €594
- Short-term financial debts +€2,536
up €2,536 (+113%), from €2,237 to €4,773
- Tax, wage and social debts -€2,162
down €2,162 (-58.6%), from €3,688 to €1,526
- Profit (loss) carried forward -€658
down €658 (-3.8%), from -€17,149 to -€17,807
- Trade debts +€618
up €618 (+12.2%), from €5,064 to €5,682
- Purchases and services +€3,555
up €3,555 (+4.8%), from €74,013 to €77,568
- Gross operating margin +€3,369
up €3,369 (+38.0%), from €8,870 to €12,239
- Taxes +€2,158
up €2,158, from -€700 to €1,458
- Turnover +€1,658
up €1,658 (+2.1%), from €79,305 to €80,963
- Financial charges -€1,510
down €1,510 (-26.0%), from €5,799 to €4,289
of which Non-recurring financial charges: -€1,780
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 | €22,537 | €19,656 | -€2,881 | -12.8% |
| Fixed assets | 21/28 | €18,884 | €14,553 | -€4,331 | -22.9% |
| Tangible fixed assets | 22/27 | €17,215 | €12,551 | -€4,664 | -27.1% |
| Plant, machinery and equipment | 23 | €6,684 | €4,349 | -€2,335 | -34.9% |
| Leasing and similar rights | 25 | €10,531 | €8,202 | -€2,329 | -22.1% |
| Financial fixed assets | 28 | €1,669 | €2,002 | +€333 | +20.0% |
| Current assets | 29/58 | €3,653 | €5,103 | +€1,450 | +39.7% |
| Stocks and contracts in progress | 3 | €1,653 | €1,839 | +€186 | +11.3% |
| Stocks | 30/36 | €1,653 | €1,839 | +€186 | +11.3% |
| Amounts receivable within one year | 40/41 | - | €1,227 | +€1,227 | |
| Other amounts receivable | 41 | - | €1,227 | +€1,227 | |
| Cash at bank and in hand | 54/58 | €2,000 | €2,037 | +€37 | +1.9% |
| Total equity and liabilities | 10/49 | €22,537 | €19,656 | -€2,881 | -12.8% |
| Equity | 10/15 | €7,739 | €7,081 | -€658 | -8.5% |
| Contributions | 10/11 | €9,507 | €9,507 | = | 0.0% |
| Contributions outside capital | 11 | €9,507 | €9,507 | = | 0.0% |
| Other | 1109/19 | €9,507 | €9,507 | = | 0.0% |
| Reserves | 13 | €15,381 | €15,381 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,851 | €2,851 | = | 0.0% |
| Legal reserve | 130 | €2,851 | €2,851 | = | 0.0% |
| Distributable reserves | 133 | €12,530 | €12,530 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,149 | -€17,807 | -€658 | -3.8% |
| Amounts payable | 17/49 | €14,798 | €12,575 | -€2,223 | -15.0% |
| Amounts payable within one year | 42/48 | €14,798 | €12,575 | -€2,223 | -15.0% |
| Financial debts | 43 | €2,237 | €4,773 | +€2,536 | +113% |
| Other loans | 439 | €2,237 | €4,773 | +€2,536 | +113% |
| Trade debts | 44 | €5,064 | €5,682 | +€618 | +12.2% |
| Suppliers | 440/4 | €5,064 | €5,682 | +€618 | +12.2% |
| Taxes, remuneration and social security | 45 | €3,688 | €1,526 | -€2,162 | -58.6% |
| Taxes | 450/3 | €3,688 | €1,526 | -€2,162 | -58.6% |
| Other amounts payable | 47/48 | €3,809 | €594 | -€3,215 | -84.4% |
| Turnover | 70 | €79,305 | €80,963 | +€1,658 | +2.1% |
| Non-recurring operating income | 76A | - | €1,680 | +€1,680 | |
| Goods, raw materials, services and sundry goods | 60/61 | €74,013 | €77,568 | +€3,555 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,706 | €4,664 | -€1,042 | -18.3% |
| Other operating charges | 640/8 | €2,144 | €2,499 | +€355 | +16.6% |
| Gross operating margin | 9900 | €8,870 | €12,239 | +€3,369 | +38.0% |
| Operating profit (loss) | 9901 | €1,020 | €5,076 | +€4,056 | +398% |
| Financial income | 75/76B | €9 | €13 | +€4 | +44.4% |
| Recurring financial income | 75 | €9 | €13 | +€4 | +44.4% |
| Financial charges | 65/66B | €5,799 | €4,289 | -€1,510 | -26.0% |
| Recurring financial charges | 65 | €4,019 | €4,289 | +€270 | +6.7% |
| Non-recurring financial charges | 66B | €1,780 | - | -€1,780 | |
| Profit (loss) for the period before taxes | 9903 | -€4,770 | €800 | +€5,570 | |
| Income taxes | 67/77 | -€700 | €1,458 | +€2,158 | |
| Profit (loss) for the period | 9904 | -€4,070 | -€658 | +€3,412 | +83.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,070 | -€658 | +€3,412 | +83.8% |
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 21 October 2026 via checked.be.