DUDI: 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.
DUDI
Largest movements
- Cash -€43,864
down €43,864 (-46.6%), from €94,223 to €50,360
mainly Receivables within one year (-€32,192) and Net result for the year (-€19,692)
- Receivables within one year +€32,192
up €32,192 (+407.3%), from €7,904 to €40,096
of which Other amounts receivable: +€16,415
- Deferred charges and accrued income -€8,958
down €8,958 (-72.9%), from €12,284 to €3,326
- Tangible fixed assets -€4,011
down €4,011 (-24.2%), from €16,605 to €12,595
of which Furniture and vehicles: -€4,653
- Reserves -€21,358
down €21,358 (-21.6%), from €98,981 to €77,623
of which Distributable reserves: -€21,358
- Other debts -€2,382
down €2,382 (-58.8%), from €4,048 to €1,666
- Gross operating margin -€36,689
down €36,689, from €30,179 to -€6,509
- Taxes -€7,610
down €7,610 (-94.9%), from €8,017 to €407
- Depreciation +€2,924
up €2,924 (+71.5%), from €4,087 to €7,011
- Financial charges +€2,513
up €2,513 (+123.3%), from €2,039 to €4,551
- Other operating charges -€1,336
down €1,336 (-49.2%), from €2,717 to €1,381
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.
Cash bridge derived
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 | €131,307 | €106,666 | -€24,641 | -18.8% |
| Fixed assets | 21/28 | €16,895 | €12,885 | -€4,011 | -23.7% |
| Tangible fixed assets | 22/27 | €16,605 | €12,595 | -€4,011 | -24.2% |
| Plant, machinery and equipment | 23 | €6,752 | €7,394 | +€642 | +9.5% |
| Furniture and vehicles | 24 | €9,854 | €5,201 | -€4,653 | -47.2% |
| Financial fixed assets | 28 | €290 | €290 | = | 0.0% |
| Current assets | 29/58 | €114,412 | €93,781 | -€20,631 | -18.0% |
| Amounts receivable within one year | 40/41 | €7,904 | €40,096 | +€32,192 | +407.3% |
| Trade receivables | 40 | €4,635 | €20,412 | +€15,777 | +340.4% |
| Other amounts receivable | 41 | €3,269 | €19,684 | +€16,415 | +502.1% |
| Cash at bank and in hand | 54/58 | €94,223 | €50,360 | -€43,864 | -46.6% |
| Deferred charges and accrued income | 490/1 | €12,284 | €3,326 | -€8,958 | -72.9% |
| Total equity and liabilities | 10/49 | €131,307 | €106,666 | -€24,641 | -18.8% |
| Equity | 10/15 | €117,581 | €96,223 | -€21,358 | -18.2% |
| 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 | €98,981 | €77,623 | -€21,358 | -21.6% |
| 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 | €97,121 | €75,763 | -€21,358 | -22.0% |
| Amounts payable | 17/49 | €13,726 | €10,443 | -€3,284 | -23.9% |
| Amounts payable within one year | 42/48 | €13,601 | €10,068 | -€3,534 | -26.0% |
| Trade debts | 44 | €3,936 | €2,802 | -€1,135 | -28.8% |
| Suppliers | 440/4 | €3,936 | €2,802 | -€1,135 | -28.8% |
| Taxes, remuneration and social security | 45 | €5,617 | €5,600 | -€17 | -0.3% |
| Taxes | 450/3 | €17 | - | -€17 | |
| Remuneration and social security | 454/9 | €5,600 | €5,600 | = | 0.0% |
| Other amounts payable | 47/48 | €4,048 | €1,666 | -€2,382 | -58.8% |
| Accrued charges and deferred income | 492/3 | €125 | €375 | +€250 | +200.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,087 | €7,011 | +€2,924 | +71.5% |
| Other operating charges | 640/8 | €2,717 | €1,381 | -€1,336 | -49.2% |
| Gross operating margin | 9900 | €30,179 | -€6,509 | -€36,689 | |
| Operating profit (loss) | 9901 | €23,375 | -€14,901 | -€38,276 | |
| Financial income | 75/76B | €240 | €167 | -€73 | -30.4% |
| Recurring financial income | 75 | €240 | €167 | -€73 | -30.4% |
| Financial charges | 65/66B | €2,039 | €4,551 | +€2,513 | +123.3% |
| Recurring financial charges | 65 | €2,039 | €4,551 | +€2,513 | +123.3% |
| Profit (loss) for the period before taxes | 9903 | €21,577 | -€19,285 | -€40,862 | |
| Income taxes | 67/77 | €8,017 | €407 | -€7,610 | -94.9% |
| Profit (loss) for the period | 9904 | €13,560 | -€19,692 | -€33,252 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,560 | -€19,692 | -€33,252 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.