Sales & Dreams: what changed
What changed
Sales & Dreams
NACE 46.341, Wholesale of wines and spirits
filed annual accounts (NBB)
Net result for the year
€79,081
2024 · €30,440+€48,641
Equity
€522,344
2024 · €445,880+€76,463
Cash
€1,245
2024 · €2,379-€1,134
Balance sheet total
€1.9m
2024 · €1.7m+€196,897
Largest movements
Assets
- Receivables within one year +€249,538
up €249,538 (+29.0%), from €859,938 to €1.1m
of which Trade receivables: +€278,536
- Tangible fixed assets -€28,125
down €28,125 (-3.3%), from €844,849 to €816,724
of which Land and buildings: -€31,740
- Deferred charges and accrued income -€23,382
down €23,382 (-93.5%), from €25,001 to €1,619
Equity and liabilities
- Trade debts +€147,185
up €147,185 (+20.1%), from €731,084 to €878,269
- Reserves +€79,080
up €79,080 (+20.9%), from €377,790 to €456,870
- Debts after one year -€57,554
down €57,554 (-14.4%), from €399,624 to €342,070
- Tax, wage and social debts +€47,179
up €47,179 (+72.0%), from €65,489 to €112,669
of which Taxes: +€35,832
Income statement
- Gross operating margin +€102,461
up €102,461 (+28.3%), from €362,269 to €464,730
- Staff costs +€34,154
up €34,154 (+13.3%), from €257,706 to €291,860
- Taxes +€23,122
up €23,122 (+152%), from €15,214 to €38,336
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€30,440
Gross operating margin
+€102,461
Staff costs
-€34,154
Depreciation
+€458
Other operating charges
-€7
Other operating items
+€2,034
Financial income
+€420
Financial charges
+€551
Taxes
-€23,122
Result 2025
€79,081
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€89,409
Investment
-€9,795
Financing
-€80,747
Cash 2024
€2,379
From operations (derived)
+€89,409
Net result for the year
+€79,081
Depreciation
+€37,920
Receivables within one year
-€249,538
Deferred charges and accrued income
+€23,382
Trade debts
+€147,185
Tax, wage and social debts
+€47,179
Accrued charges and deferred income
+€4,199
Investment (derived)
-€9,795
Investment in fixed assets (net)
-€9,795
Financing
-€80,747
Debts after one year
-€57,554
Current portion of long-term debt
-€3,142
Short-term financial debts
-€17,433
Contributions, distributions and other
-€2,618
Cash 2025
€1,245
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,738,667 | €1,935,564 | +€196,897 | +11.3% |
| Fixed assets | 21/28 | €851,349 | €823,224 | -€28,125 | -3.3% |
| Tangible fixed assets | 22/27 | €844,849 | €816,724 | -€28,125 | -3.3% |
| Land and buildings | 22 | €831,069 | €799,329 | -€31,740 | -3.8% |
| Plant, machinery and equipment | 23 | - | €9,132 | +€9,132 | |
| Furniture and vehicles | 24 | €13,780 | €8,263 | -€5,517 | -40.0% |
| Financial fixed assets | 28 | €6,500 | €6,500 | = | 0.0% |
| Current assets | 29/58 | €887,318 | €1,112,340 | +€225,022 | +25.4% |
| Amounts receivable within one year | 40/41 | €859,938 | €1,109,476 | +€249,538 | +29.0% |
| Trade receivables | 40 | €830,939 | €1,109,476 | +€278,536 | +33.5% |
| Other amounts receivable | 41 | €28,999 | - | -€28,999 | |
| Cash at bank and in hand | 54/58 | €2,379 | €1,245 | -€1,134 | -47.7% |
| Deferred charges and accrued income | 490/1 | €25,001 | €1,619 | -€23,382 | -93.5% |
| Total equity and liabilities | 10/49 | €1,738,667 | €1,935,564 | +€196,897 | +11.3% |
| Equity | 10/15 | €445,880 | €522,344 | +€76,463 | +17.1% |
| Reserves | 13 | €377,790 | €456,870 | +€79,080 | +20.9% |
| Distributable reserves | 133 | €377,790 | €456,870 | +€79,080 | +20.9% |
| Profit (loss) carried forward | 14 | €16 | €17 | +€1 | +6.7% |
| Investment grants | 15 | €68,075 | €65,457 | -€2,618 | -3.8% |
| Amounts payable | 17/49 | €1,292,787 | €1,413,220 | +€120,434 | +9.3% |
| Amounts payable after more than one year | 17 | €399,624 | €342,070 | -€57,554 | -14.4% |
| Financial debts | 170/4 | €399,624 | €342,070 | -€57,554 | -14.4% |
| Amounts payable within one year | 42/48 | €886,547 | €1,060,335 | +€173,788 | +19.6% |
| Current portion of amounts payable after more than one year | 42 | €60,696 | €57,554 | -€3,142 | -5.2% |
| Financial debts | 43 | €29,278 | €11,845 | -€17,433 | -59.5% |
| Credit institutions | 430/8 | €29,278 | €11,845 | -€17,433 | -59.5% |
| Trade debts | 44 | €731,084 | €878,269 | +€147,185 | +20.1% |
| Suppliers | 440/4 | €731,084 | €878,269 | +€147,185 | +20.1% |
| Taxes, remuneration and social security | 45 | €65,489 | €112,669 | +€47,179 | +72.0% |
| Taxes | 450/3 | €41,743 | €77,575 | +€35,832 | +85.8% |
| Remuneration and social security | 454/9 | €23,746 | €35,093 | +€11,347 | +47.8% |
| Accrued charges and deferred income | 492/3 | €6,615 | €10,815 | +€4,199 | +63.5% |
| Remuneration, social security and pensions | 62 | €257,706 | €291,860 | +€34,154 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,378 | €37,920 | -€458 | -1.2% |
| Other operating charges | 640/8 | €1,060 | €1,068 | +€7 | +0.7% |
| Non-recurring operating charges | 66A | €3,684 | €1,650 | -€2,034 | -55.2% |
| Gross operating margin | 9900 | €362,269 | €464,730 | +€102,461 | +28.3% |
| Operating profit (loss) | 9901 | €61,441 | €132,232 | +€70,791 | +115% |
| Financial income | 75/76B | €2,651 | €3,071 | +€420 | +15.8% |
| Recurring financial income | 75 | €2,651 | €3,071 | +€420 | +15.8% |
| Financial charges | 65/66B | €18,438 | €17,887 | -€551 | -3.0% |
| Recurring financial charges | 65 | €18,438 | €17,887 | -€551 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €45,654 | €117,417 | +€71,762 | +157% |
| Income taxes | 67/77 | €15,214 | €38,336 | +€23,122 | +152% |
| Profit (loss) for the period | 9904 | €30,440 | €79,081 | +€48,641 | +160% |
| Profit (loss) for the period to be appropriated | 9905 | €30,440 | €79,081 | +€48,641 | +160% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.