DUDE'S TEETH: 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'S TEETH
Largest movements
- Receivables within one year +€53,243
up €53,243 (+44.0%), from €120,924 to €174,167
of which Trade receivables: +€58,797
- Deferred charges and accrued income +€8,890
up €8,890 (+496%), from €1,792 to €10,682
- Cash -€7,750
down €7,750 (-32.1%), from €24,156 to €16,407
mainly Receivables within one year (-€53,243) and Net result for the year (-€27,048)
- Tangible fixed assets -€7,358
down €7,358 (-11.2%), from €65,836 to €58,479
of which Leasing and similar rights: -€5,053
- Other debts +€89,658
up €89,658 (+64.4%), from €139,271 to €228,930
- Profit (loss) carried forward -€27,048
down €27,048 (-93.5%), from -€28,930 to -€55,977
- Current portion of long-term debt -€4,540
down €4,540 (-28.7%), from €15,807 to €11,268
- Debts after one year -€3,903
down €3,903 (-9.3%), from €42,148 to €38,245
- Tax, wage and social debts -€3,806
down €3,806 (-33.9%), from €11,236 to €7,430
of which Taxes: -€6,224
- Financial charges +€70,269
up €70,269 (+1,859%), from €3,780 to €74,049
- Gross operating margin +€36,677
up €36,677 (+56.9%), from €64,406 to €101,083
- Depreciation -€10,244
down €10,244 (-47.6%), from €21,520 to €11,276
- Staff costs +€7,525
up €7,525 (+22.4%), from €33,575 to €41,100
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 | €212,903 | €259,928 | +€47,026 | +22.1% |
| Fixed assets | 21/28 | €66,030 | €58,672 | -€7,358 | -11.1% |
| Tangible fixed assets | 22/27 | €65,836 | €58,479 | -€7,358 | -11.2% |
| Land and buildings | 22 | €51,818 | €49,515 | -€2,303 | -4.4% |
| Plant, machinery and equipment | 23 | €5,016 | €2,624 | -€2,392 | -47.7% |
| Furniture and vehicles | 24 | €172 | €1,288 | +€1,116 | +648% |
| Leasing and similar rights | 25 | €5,053 | - | -€5,053 | |
| Other tangible fixed assets | 26 | €3,777 | €5,052 | +€1,275 | +33.8% |
| Financial fixed assets | 28 | €194 | €194 | = | 0.0% |
| Current assets | 29/58 | €146,873 | €201,256 | +€54,383 | +37.0% |
| Amounts receivable within one year | 40/41 | €120,924 | €174,167 | +€53,243 | +44.0% |
| Trade receivables | 40 | €110,142 | €168,939 | +€58,797 | +53.4% |
| Other amounts receivable | 41 | €10,782 | €5,228 | -€5,554 | -51.5% |
| Cash at bank and in hand | 54/58 | €24,156 | €16,407 | -€7,750 | -32.1% |
| Deferred charges and accrued income | 490/1 | €1,792 | €10,682 | +€8,890 | +496% |
| Total equity and liabilities | 10/49 | €212,903 | €259,928 | +€47,026 | +22.1% |
| Equity | 10/15 | -€1,267 | -€28,315 | -€27,048 | -2,134% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,062 | €9,062 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €7,202 | €7,202 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,930 | -€55,977 | -€27,048 | -93.5% |
| Amounts payable | 17/49 | €214,170 | €288,243 | +€74,073 | +34.6% |
| Amounts payable after more than one year | 17 | €42,148 | €38,245 | -€3,903 | -9.3% |
| Financial debts | 170/4 | €42,148 | €38,245 | -€3,903 | -9.3% |
| Amounts payable within one year | 42/48 | €172,022 | €249,999 | +€77,977 | +45.3% |
| Current portion of amounts payable after more than one year | 42 | €15,807 | €11,268 | -€4,540 | -28.7% |
| Trade debts | 44 | €5,708 | €2,372 | -€3,336 | -58.5% |
| Suppliers | 440/4 | €5,708 | €2,372 | -€3,336 | -58.5% |
| Taxes, remuneration and social security | 45 | €11,236 | €7,430 | -€3,806 | -33.9% |
| Taxes | 450/3 | €6,967 | €742 | -€6,224 | -89.3% |
| Remuneration and social security | 454/9 | €4,269 | €6,688 | +€2,419 | +56.7% |
| Other amounts payable | 47/48 | €139,271 | €228,930 | +€89,658 | +64.4% |
| Remuneration, social security and pensions | 62 | €33,575 | €41,100 | +€7,525 | +22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,520 | €11,276 | -€10,244 | -47.6% |
| Other operating charges | 640/8 | €1,559 | €1,601 | +€41 | +2.6% |
| Gross operating margin | 9900 | €64,406 | €101,083 | +€36,677 | +56.9% |
| Operating profit (loss) | 9901 | €7,752 | €47,107 | +€39,355 | +508% |
| Financial income | 75/76B | €454 | €167 | -€287 | -63.3% |
| Recurring financial income | 75 | €454 | €167 | -€287 | -63.3% |
| Financial charges | 65/66B | €3,780 | €74,049 | +€70,269 | +1,859% |
| Recurring financial charges | 65 | €3,780 | €74,049 | +€70,269 | +1,859% |
| Profit (loss) for the period before taxes | 9903 | €4,426 | -€26,775 | -€31,201 | |
| Income taxes | 67/77 | €274 | €272 | -€2 | -0.8% |
| Profit (loss) for the period | 9904 | €4,152 | -€27,048 | -€31,199 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,152 | -€27,048 | -€31,199 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.