DUDU DESIGN CONCEPT: 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.
DUDU DESIGN CONCEPT
Largest movements
- Receivables within one year +€132,327
up €132,327 (+51.3%), from €257,938 to €390,264
of which Trade receivables: +€132,277
- Tangible fixed assets +€27,733
up €27,733 (+69.7%), from €39,775 to €67,508
- Cash +€8,795
up €8,795 (+6.0%), from €146,038 to €154,833
mainly Trade debts (+€124,999) and Other debts (+€36,951)
- Trade debts +€124,999
up €124,999 (+76.4%), from €163,583 to €288,582
of which Bills of exchange payable: +€134,104
- Other debts +€36,951
up €36,951 (+28.0%), from €131,999 to €168,950
- Gross operating margin +€10,305
up €10,305 (+21.1%), from €48,738 to €59,043
- Other operating charges +€9,392
up €9,392 (+233%), from €4,039 to €13,431
- Depreciation +€6,224
up €6,224 (+22.6%), from €27,519 to €33,743
- Staff costs -€1,067
no longer reported in 2025 (was €1,067)
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 | €443,750 | €612,605 | +€168,855 | +38.1% |
| Fixed assets | 21/28 | €39,775 | €67,508 | +€27,733 | +69.7% |
| Tangible fixed assets | 22/27 | €39,775 | €67,508 | +€27,733 | +69.7% |
| Furniture and vehicles | 24 | €39,775 | €67,508 | +€27,733 | +69.7% |
| Current assets | 29/58 | €403,975 | €545,097 | +€141,122 | +34.9% |
| Amounts receivable within one year | 40/41 | €257,938 | €390,264 | +€132,327 | +51.3% |
| Trade receivables | 40 | €249,975 | €382,252 | +€132,277 | +52.9% |
| Other amounts receivable | 41 | €7,963 | €8,012 | +€50 | +0.6% |
| Cash at bank and in hand | 54/58 | €146,038 | €154,833 | +€8,795 | +6.0% |
| Total equity and liabilities | 10/49 | €443,750 | €612,605 | +€168,855 | +38.1% |
| Equity | 10/15 | €143,701 | €148,500 | +€4,800 | +3.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €135,641 | €140,440 | +€4,800 | +3.5% |
| Amounts payable | 17/49 | €300,049 | €464,104 | +€164,055 | +54.7% |
| Amounts payable within one year | 42/48 | €300,049 | €464,104 | +€164,055 | +54.7% |
| Trade debts | 44 | €163,583 | €288,582 | +€124,999 | +76.4% |
| Suppliers | 440/4 | €32,516 | €23,411 | -€9,105 | -28.0% |
| Bills of exchange payable | 441 | €131,067 | €265,171 | +€134,104 | +102% |
| Taxes, remuneration and social security | 45 | €4,468 | €6,572 | +€2,105 | +47.1% |
| Taxes | 450/3 | €4,468 | €6,572 | +€2,105 | +47.1% |
| Other amounts payable | 47/48 | €131,999 | €168,950 | +€36,951 | +28.0% |
| Remuneration, social security and pensions | 62 | €1,067 | - | -€1,067 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,519 | €33,743 | +€6,224 | +22.6% |
| Other operating charges | 640/8 | €4,039 | €13,431 | +€9,392 | +233% |
| Gross operating margin | 9900 | €48,738 | €59,043 | +€10,305 | +21.1% |
| Operating profit (loss) | 9901 | €16,112 | €11,869 | -€4,243 | -26.3% |
| Financial income | 75/76B | €11 | - | -€11 | |
| Recurring financial income | 75 | €11 | - | -€11 | |
| Financial charges | 65/66B | €416 | €195 | -€221 | -53.1% |
| Recurring financial charges | 65 | €416 | €195 | -€221 | -53.1% |
| Profit (loss) for the period before taxes | 9903 | €15,707 | €11,674 | -€4,034 | -25.7% |
| Income taxes | 67/77 | €6,453 | €6,874 | +€421 | +6.5% |
| Profit (loss) for the period | 9904 | €9,254 | €4,800 | -€4,455 | -48.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,254 | €4,800 | -€4,455 | -48.1% |
Source: filed annual accounts (NBB), financial years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.