THE DREAMS: 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.
THE DREAMS
Largest movements
- Receivables within one year +€35,157
new in 2025: €35,157
- Stocks and contracts +€10,160
up €10,160 (+11.9%), from €85,063 to €95,223
- Tangible fixed assets -€7,614
down €7,614 (-26.2%), from €29,020 to €21,406
of which Plant, machinery and equipment: -€4,963
- Cash -€5,738
down €5,738 (-91.6%), from €6,265 to €527
mainly Receivables within one year (-€35,157) and Trade debts (-€28,420)
- Tax, wage and social debts +€32,917
up €32,917 (+125%), from €26,245 to €59,162
of which Taxes: +€29,320
- Trade debts -€28,420
down €28,420 (-82.9%), from €34,265 to €5,845
- Other debts +€22,676
up €22,676 (+61.3%), from €36,986 to €59,662
- Profit (loss) carried forward +€3,693
up €3,693 (+93.5%), from €3,951 to €7,644
- Staff costs +€45,589
up €45,589 (+454%), from €10,044 to €55,633
- Gross operating margin +€45,207
up €45,207 (+196%), from €23,038 to €68,245
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 | €121,447 | €152,313 | +€30,866 | +25.4% |
| Fixed assets | 21/28 | €29,020 | €21,406 | -€7,614 | -26.2% |
| Tangible fixed assets | 22/27 | €29,020 | €21,406 | -€7,614 | -26.2% |
| Plant, machinery and equipment | 23 | €19,352 | €14,389 | -€4,963 | -25.6% |
| Furniture and vehicles | 24 | €9,668 | €7,017 | -€2,651 | -27.4% |
| Current assets | 29/58 | €92,427 | €130,907 | +€38,480 | +41.6% |
| Stocks and contracts in progress | 3 | €85,063 | €95,223 | +€10,160 | +11.9% |
| Stocks | 30/36 | €85,063 | €95,223 | +€10,160 | +11.9% |
| Amounts receivable within one year | 40/41 | - | €35,157 | +€35,157 | |
| Other amounts receivable | 41 | - | €35,157 | +€35,157 | |
| Cash at bank and in hand | 54/58 | €6,265 | €527 | -€5,738 | -91.6% |
| Deferred charges and accrued income | 490/1 | €1,099 | - | -€1,099 | |
| Total equity and liabilities | 10/49 | €121,447 | €152,313 | +€30,866 | +25.4% |
| Equity | 10/15 | €23,951 | €27,644 | +€3,693 | +15.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,951 | €7,644 | +€3,693 | +93.5% |
| Amounts payable | 17/49 | €97,496 | €124,669 | +€27,173 | +27.9% |
| Amounts payable within one year | 42/48 | €97,496 | €124,669 | +€27,173 | +27.9% |
| Trade debts | 44 | €34,265 | €5,845 | -€28,420 | -82.9% |
| Suppliers | 440/4 | €34,265 | €5,845 | -€28,420 | -82.9% |
| Taxes, remuneration and social security | 45 | €26,245 | €59,162 | +€32,917 | +125% |
| Taxes | 450/3 | €14,559 | €43,879 | +€29,320 | +201% |
| Remuneration and social security | 454/9 | €11,686 | €15,283 | +€3,597 | +30.8% |
| Other amounts payable | 47/48 | €36,986 | €59,662 | +€22,676 | +61.3% |
| Remuneration, social security and pensions | 62 | €10,044 | €55,633 | +€45,589 | +454% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,614 | €7,614 | = | 0.0% |
| Other operating charges | 640/8 | €402 | €370 | -€32 | -8.0% |
| Gross operating margin | 9900 | €23,038 | €68,245 | +€45,207 | +196% |
| Operating profit (loss) | 9901 | €4,978 | €4,628 | -€350 | -7.0% |
| Financial charges | 65/66B | €1,027 | €935 | -€92 | -9.0% |
| Recurring financial charges | 65 | €1,027 | €935 | -€92 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €3,951 | €3,693 | -€258 | -6.5% |
| Profit (loss) for the period | 9904 | €3,951 | €3,693 | -€258 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,951 | €3,693 | -€258 | -6.5% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.