Café DuDu: 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.
Café DuDu
Largest movements
- Tangible fixed assets +€61,886
up €61,886 (+211%), from €29,354 to €91,240
of which Other tangible fixed assets: +€63,113
- Cash -€26,919
down €26,919 (-25.8%), from €104,526 to €77,607
mainly Investment in fixed assets (net) (-€74,415) and Net result for the year (-€11,427)
- Receivables within one year +€9,538
up €9,538 (+127%), from €7,498 to €17,035
of which Other amounts receivable: +€10,053
- Stocks and contracts +€3,525
up €3,525 (+27.3%), from €12,904 to €16,429
- Deferred charges and accrued income -€3,276
down €3,276 (-52.7%), from €6,217 to €2,941
- Debts after one year +€35,384
new in 2025: €35,384
- Tax, wage and social debts +€18,432
up €18,432 (+38.0%), from €48,478 to €66,910
of which Remuneration and social security: +€10,530
- Reserves -€11,427
down €11,427 (-8.0%), from €143,125 to €131,699
of which Distributable reserves: -€11,427
- Trade debts -€7,293
down €7,293 (-32.9%), from €22,161 to €14,869
- Current portion of long-term debt +€5,845
new in 2025: €5,845
- Staff costs +€43,424
up €43,424 (+11.6%), from €373,202 to €416,625
- Gross operating margin +€28,332
up €28,332 (+7.2%), from €394,967 to €423,299
- Depreciation +€5,117
up €5,117 (+69.0%), from €7,412 to €12,529
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 | €227,247 | €272,002 | +€44,754 | +19.7% |
| Fixed assets | 21/28 | €29,504 | €91,390 | +€61,886 | +210% |
| Tangible fixed assets | 22/27 | €29,354 | €91,240 | +€61,886 | +211% |
| Plant, machinery and equipment | 23 | €8,701 | €7,146 | -€1,555 | -17.9% |
| Furniture and vehicles | 24 | €7,407 | €7,735 | +€328 | +4.4% |
| Other tangible fixed assets | 26 | €13,246 | €76,358 | +€63,113 | +476% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €197,743 | €180,612 | -€17,132 | -8.7% |
| Stocks and contracts in progress | 3 | €12,904 | €16,429 | +€3,525 | +27.3% |
| Stocks | 30/36 | €12,904 | €16,429 | +€3,525 | +27.3% |
| Amounts receivable within one year | 40/41 | €7,498 | €17,035 | +€9,538 | +127% |
| Trade receivables | 40 | €1,047 | €531 | -€515 | -49.2% |
| Other amounts receivable | 41 | €6,451 | €16,504 | +€10,053 | +156% |
| Current investments | 50/53 | €66,599 | €66,599 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €104,526 | €77,607 | -€26,919 | -25.8% |
| Deferred charges and accrued income | 490/1 | €6,217 | €2,941 | -€3,276 | -52.7% |
| Total equity and liabilities | 10/49 | €227,247 | €272,002 | +€44,754 | +19.7% |
| Equity | 10/15 | €149,325 | €137,899 | -€11,427 | -7.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €143,125 | €131,699 | -€11,427 | -8.0% |
| Non-distributable reserves | 130/1 | €66,599 | €66,599 | = | 0.0% |
| Own shares acquired | 1312 | €66,599 | €66,599 | = | 0.0% |
| Distributable reserves | 133 | €76,526 | €65,100 | -€11,427 | -14.9% |
| Amounts payable | 17/49 | €77,922 | €134,103 | +€56,181 | +72.1% |
| Amounts payable after more than one year | 17 | - | €35,384 | +€35,384 | |
| Financial debts | 170/4 | - | €35,384 | +€35,384 | |
| Amounts payable within one year | 42/48 | €77,922 | €98,719 | +€20,797 | +26.7% |
| Current portion of amounts payable after more than one year | 42 | - | €5,845 | +€5,845 | |
| Financial debts | 43 | €3,396 | €3,374 | -€21 | -0.6% |
| Credit institutions | 430/8 | €3,396 | €3,374 | -€21 | -0.6% |
| Trade debts | 44 | €22,161 | €14,869 | -€7,293 | -32.9% |
| Suppliers | 440/4 | €22,161 | €14,869 | -€7,293 | -32.9% |
| Taxes, remuneration and social security | 45 | €48,478 | €66,910 | +€18,432 | +38.0% |
| Taxes | 450/3 | €9,101 | €17,003 | +€7,902 | +86.8% |
| Remuneration and social security | 454/9 | €39,377 | €49,907 | +€10,530 | +26.7% |
| Other amounts payable | 47/48 | €3,887 | €7,721 | +€3,834 | +98.6% |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Remuneration, social security and pensions | 62 | €373,202 | €416,625 | +€43,424 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,412 | €12,529 | +€5,117 | +69.0% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Non-recurring operating charges | 66A | €2,397 | €1,017 | -€1,380 | -57.6% |
| Gross operating margin | 9900 | €394,967 | €423,299 | +€28,332 | +7.2% |
| Operating profit (loss) | 9901 | €11,443 | -€7,399 | -€18,843 | |
| Financial income | 75/76B | €999 | €1,066 | +€68 | +6.8% |
| Recurring financial income | 75 | €999 | €1,066 | +€68 | +6.8% |
| Financial charges | 65/66B | €3,470 | €5,094 | +€1,624 | +46.8% |
| Recurring financial charges | 65 | €3,470 | €5,094 | +€1,624 | +46.8% |
| Profit (loss) for the period before taxes | 9903 | €8,972 | -€11,427 | -€20,399 | |
| Income taxes | 67/77 | €3,549 | €0 | -€3,549 | -100% |
| Profit (loss) for the period | 9904 | €5,423 | -€11,427 | -€16,850 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,423 | -€11,427 | -€16,850 |
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 17 October 2026 via checked.be.