DUDE: 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.
DUDE
Largest movements
- Tangible fixed assets -€16,227
down €16,227 (-30.7%), from €52,910 to €36,682
of which Furniture and vehicles: -€9,436
- Cash +€11,251
up €11,251 (+50.3%), from €22,368 to €33,619
mainly Depreciation (+€18,997) and Net result for the year (+€17,496)
- Deferred charges and accrued income +€2,578
up €2,578 (+932%), from €277 to €2,855
- Receivables within one year -€1,798
down €1,798 (-3.4%), from €52,663 to €50,865
of which Trade receivables: -€2,099
- Profit (loss) carried forward +€17,496
up €17,496 (+41.3%), from €42,324 to €59,819
- Trade debts -€16,074
down €16,074 (-49.3%), from €32,576 to €16,502
- Debts after one year -€6,692
down €6,692 (-80.0%), from €8,364 to €1,672
- Tax, wage and social debts +€1,465
up €1,465 (+4.8%), from €30,411 to €31,876
of which Remuneration and social security: +€3,650
- Gross operating margin +€32,691
up €32,691 (+16.0%), from €203,690 to €236,380
- Purchases and services +€16,604
up €16,604 (+4.0%), from €417,750 to €434,354
- Staff costs +€10,296
up €10,296 (+5.9%), from €173,594 to €183,890
- Taxes +€4,056
up €4,056 (+179%), from €2,271 to €6,327
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 | €144,444 | €140,638 | -€3,806 | -2.6% |
| Formation expenses | 20 | €911 | €683 | -€228 | -25.1% |
| Fixed assets | 21/28 | €52,910 | €36,682 | -€16,227 | -30.7% |
| Tangible fixed assets | 22/27 | €52,910 | €36,682 | -€16,227 | -30.7% |
| Plant, machinery and equipment | 23 | €3,716 | €2,954 | -€761 | -20.5% |
| Furniture and vehicles | 24 | €35,271 | €25,835 | -€9,436 | -26.8% |
| Other tangible fixed assets | 26 | €13,923 | €7,893 | -€6,030 | -43.3% |
| Current assets | 29/58 | €90,623 | €103,273 | +€12,650 | +14.0% |
| Stocks and contracts in progress | 3 | €15,315 | €15,934 | +€618 | +4.0% |
| Stocks | 30/36 | €15,315 | €15,934 | +€618 | +4.0% |
| Amounts receivable within one year | 40/41 | €52,663 | €50,865 | -€1,798 | -3.4% |
| Trade receivables | 40 | €51,455 | €49,356 | -€2,099 | -4.1% |
| Other amounts receivable | 41 | €1,208 | €1,509 | +€301 | +25.0% |
| Cash at bank and in hand | 54/58 | €22,368 | €33,619 | +€11,251 | +50.3% |
| Deferred charges and accrued income | 490/1 | €277 | €2,855 | +€2,578 | +932% |
| Total equity and liabilities | 10/49 | €144,444 | €140,638 | -€3,806 | -2.6% |
| Equity | 10/15 | €64,324 | €81,819 | +€17,496 | +27.2% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,324 | €59,819 | +€17,496 | +41.3% |
| Amounts payable | 17/49 | €80,121 | €58,819 | -€21,301 | -26.6% |
| Amounts payable after more than one year | 17 | €8,364 | €1,672 | -€6,692 | -80.0% |
| Financial debts | 170/4 | €8,364 | €1,672 | -€6,692 | -80.0% |
| Amounts payable within one year | 42/48 | €71,757 | €57,148 | -€14,609 | -20.4% |
| Current portion of amounts payable after more than one year | 42 | €6,692 | €6,692 | = | 0.0% |
| Trade debts | 44 | €32,576 | €16,502 | -€16,074 | -49.3% |
| Suppliers | 440/4 | €32,576 | €16,502 | -€16,074 | -49.3% |
| Taxes, remuneration and social security | 45 | €30,411 | €31,876 | +€1,465 | +4.8% |
| Taxes | 450/3 | €11,798 | €9,613 | -€2,185 | -18.5% |
| Remuneration and social security | 454/9 | €18,613 | €22,263 | +€3,650 | +19.6% |
| Other amounts payable | 47/48 | €2,077 | €2,077 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €417,750 | €434,354 | +€16,604 | +4.0% |
| Remuneration, social security and pensions | 62 | €173,594 | €183,890 | +€10,296 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,523 | €18,997 | +€474 | +2.6% |
| Other operating charges | 640/8 | €490 | €293 | -€196 | -40.1% |
| Gross operating margin | 9900 | €203,690 | €236,380 | +€32,691 | +16.0% |
| Operating profit (loss) | 9901 | €11,083 | €33,200 | +€22,117 | +200% |
| Financial charges | 65/66B | €7,362 | €9,378 | +€2,016 | +27.4% |
| Recurring financial charges | 65 | €7,362 | €9,378 | +€2,016 | +27.4% |
| Profit (loss) for the period before taxes | 9903 | €3,721 | €23,823 | +€20,101 | +540% |
| Income taxes | 67/77 | €2,271 | €6,327 | +€4,056 | +179% |
| Profit (loss) for the period | 9904 | €1,450 | €17,496 | +€16,045 | +1,106% |
| Profit (loss) for the period to be appropriated | 9905 | €1,450 | €17,496 | +€16,045 | +1,106% |
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 20 October 2026 via checked.be.