Dude consulting: 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 consulting
Largest movements
- Receivables within one year -€22,558
down €22,558 (-38.5%), from €58,655 to €36,097
of which Trade receivables: -€19,346
- Tangible fixed assets +€13,920
up €13,920 (+422%), from €3,300 to €17,219
of which Other tangible fixed assets: +€15,192
- Cash -€7,841
down €7,841 (-52.7%), from €14,875 to €7,035
mainly Other debts (-€28,856) and Investment in fixed assets (net) (-€17,505)
- Deferred charges and accrued income -€4,681
down €4,681 (-100%), from €4,681 to €0
- Other debts -€28,856
down €28,856 (-97.8%), from €29,500 to €644
- Tax, wage and social debts +€6,883
up €6,883 (+31.5%), from €21,869 to €28,752
of which Taxes: +€6,883
- Trade debts +€2,162
up €2,162 (+17.8%), from €12,182 to €14,344
- Profit (loss) carried forward -€1,267
down €1,267 (-7.0%), from €18,027 to €16,760
- Gross operating margin -€28,473
down €28,473 (-57.7%), from €49,384 to €20,910
- Taxes -€6,413
down €6,413 (-45.8%), from €14,017 to €7,603
- Staff costs +€3,828
up €3,828, from -€3,509 to €319
- Other operating charges +€2,223
up €2,223 (+70.6%), from €3,148 to €5,371
- Financial charges +€2,189
up €2,189 (+70.4%), from €3,109 to €5,298
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 | €81,761 | €60,601 | -€21,160 | -25.9% |
| Fixed assets | 21/28 | €3,550 | €17,469 | +€13,920 | +392% |
| Tangible fixed assets | 22/27 | €3,300 | €17,219 | +€13,920 | +422% |
| Plant, machinery and equipment | 23 | €446 | €0 | -€446 | -100% |
| Furniture and vehicles | 24 | €1,012 | €186 | -€827 | -81.7% |
| Other tangible fixed assets | 26 | €1,842 | €17,034 | +€15,192 | +825% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €78,211 | €43,131 | -€35,080 | -44.9% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €58,655 | €36,097 | -€22,558 | -38.5% |
| Trade receivables | 40 | €55,443 | €36,097 | -€19,346 | -34.9% |
| Other amounts receivable | 41 | €3,212 | €0 | -€3,212 | -100% |
| Cash at bank and in hand | 54/58 | €14,875 | €7,035 | -€7,841 | -52.7% |
| Deferred charges and accrued income | 490/1 | €4,681 | €0 | -€4,681 | -100% |
| Total equity and liabilities | 10/49 | €81,761 | €60,601 | -€21,160 | -25.9% |
| Equity | 10/15 | €18,127 | €16,860 | -€1,267 | -7.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,027 | €16,760 | -€1,267 | -7.0% |
| Amounts payable | 17/49 | €63,634 | €43,741 | -€19,894 | -31.3% |
| Amounts payable within one year | 42/48 | €63,551 | €43,741 | -€19,811 | -31.2% |
| Trade debts | 44 | €12,182 | €14,344 | +€2,162 | +17.8% |
| Suppliers | 440/4 | €12,182 | €14,344 | +€2,162 | +17.8% |
| Taxes, remuneration and social security | 45 | €21,869 | €28,752 | +€6,883 | +31.5% |
| Taxes | 450/3 | €21,869 | €28,752 | +€6,883 | +31.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €29,500 | €644 | -€28,856 | -97.8% |
| Accrued charges and deferred income | 492/3 | €83 | €0 | -€83 | -100% |
| Non-recurring operating income | 76A | €2,614 | €0 | -€2,614 | -100% |
| Remuneration, social security and pensions | 62 | -€3,509 | €319 | +€3,828 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,564 | €3,585 | +€21 | +0.6% |
| Other operating charges | 640/8 | €3,148 | €5,371 | +€2,223 | +70.6% |
| Gross operating margin | 9900 | €49,384 | €20,910 | -€28,473 | -57.7% |
| Operating profit (loss) | 9901 | €46,181 | €11,635 | -€34,546 | -74.8% |
| Financial income | 75/76B | €724 | €0 | -€724 | -100% |
| Recurring financial income | 75 | €724 | €0 | -€724 | -100% |
| Financial charges | 65/66B | €3,109 | €5,298 | +€2,189 | +70.4% |
| Recurring financial charges | 65 | €3,109 | €5,298 | +€2,189 | +70.4% |
| Profit (loss) for the period before taxes | 9903 | €43,796 | €6,337 | -€37,459 | -85.5% |
| Income taxes | 67/77 | €14,017 | €7,603 | -€6,413 | -45.8% |
| Profit (loss) for the period | 9904 | €29,780 | -€1,267 | -€31,046 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,780 | -€1,267 | -€31,046 |
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 26 October 2026 via checked.be.