DUDOSALA: what changed
Two fiscal 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.
DUDOSALA
Largest movements
- Cash +€67,391
up €67,391 (+18.5%), from €364,043 to €431,434
mainly Net result for the year (+€83,522) and Trade debts (+€61,670)
- Receivables within one year -€29,365
down €29,365 (-95.1%), from €30,888 to €1,522
of which Trade receivables: -€30,174
- Current investments +€17,500
up €17,500 (+51.6%), from €33,930 to €51,430
- Tangible fixed assets -€8,777
down €8,777 (-15.3%), from €57,310 to €48,533
- Reserves +€83,522
up €83,522 (+31.1%), from €268,554 to €352,076
- Tax, wage and social debts -€67,750
down €67,750 (-68.4%), from €99,103 to €31,353
- Trade debts +€61,670
up €61,670 (+1676.8%), from €3,678 to €65,348
- Other debts -€28,490
down €28,490 (-25.2%), from €112,836 to €84,345
- Gross operating margin -€96,460
down €96,460 (-41.0%), from €235,449 to €138,989
- Taxes -€21,910
down €21,910 (-45.3%), from €48,380 to €26,470
- Financial charges -€3,384
down €3,384 (-23.4%), from €14,450 to €11,066
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 | €486,171 | €535,122 | +€48,952 | +10.1% |
| Fixed assets | 21/28 | €57,310 | €48,533 | -€8,777 | -15.3% |
| Tangible fixed assets | 22/27 | €57,310 | €48,533 | -€8,777 | -15.3% |
| Furniture and vehicles | 24 | €57,310 | €48,533 | -€8,777 | -15.3% |
| Current assets | 29/58 | €428,861 | €486,590 | +€57,729 | +13.5% |
| Amounts receivable within one year | 40/41 | €30,888 | €1,522 | -€29,365 | -95.1% |
| Trade receivables | 40 | €30,174 | - | -€30,174 | |
| Other amounts receivable | 41 | €714 | €1,522 | +€809 | +113.3% |
| Current investments | 50/53 | €33,930 | €51,430 | +€17,500 | +51.6% |
| Cash at bank and in hand | 54/58 | €364,043 | €431,434 | +€67,391 | +18.5% |
| Deferred charges and accrued income | 490/1 | - | €2,203 | +€2,203 | |
| Total equity and liabilities | 10/49 | €486,171 | €535,122 | +€48,952 | +10.1% |
| Equity | 10/15 | €270,554 | €354,076 | +€83,522 | +30.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €268,554 | €352,076 | +€83,522 | +31.1% |
| Distributable reserves | 133 | €268,554 | €352,076 | +€83,522 | +31.1% |
| Amounts payable | 17/49 | €215,617 | €181,046 | -€34,571 | -16.0% |
| Amounts payable within one year | 42/48 | €215,617 | €181,046 | -€34,571 | -16.0% |
| Trade debts | 44 | €3,678 | €65,348 | +€61,670 | +1676.8% |
| Suppliers | 440/4 | €3,678 | €65,348 | +€61,670 | +1676.8% |
| Taxes, remuneration and social security | 45 | €99,103 | €31,353 | -€67,750 | -68.4% |
| Taxes | 450/3 | €99,103 | €31,353 | -€67,750 | -68.4% |
| Other amounts payable | 47/48 | €112,836 | €84,345 | -€28,490 | -25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,644 | €17,058 | +€1,414 | +9.0% |
| Other operating charges | 640/8 | €665 | €873 | +€208 | +31.3% |
| Gross operating margin | 9900 | €235,449 | €138,989 | -€96,460 | -41.0% |
| Operating profit (loss) | 9901 | €219,140 | €121,058 | -€98,082 | -44.8% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €14,450 | €11,066 | -€3,384 | -23.4% |
| Recurring financial charges | 65 | €14,450 | €11,066 | -€3,384 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €204,697 | €109,993 | -€94,704 | -46.3% |
| Income taxes | 67/77 | €48,380 | €26,470 | -€21,910 | -45.3% |
| Profit (loss) for the period | 9904 | €156,317 | €83,522 | -€72,795 | -46.6% |
| Profit (loss) for the period to be appropriated | 9905 | €156,317 | €83,522 | -€72,795 | -46.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.