DBD De Kluis: 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.
DBD De Kluis
Largest movements
- Tangible fixed assets -€801,371
down €801,371 (-7.2%), from €11.2m to €10.4m
of which Plant, machinery and equipment: -€669,553
- Receivables within one year -€426,934
down €426,934 (-71.1%), from €600,204 to €173,270
of which Trade receivables: -€466,830
- Financial fixed assets +€135,934
new in 2025: €135,934
- Debts after one year -€1.2m
down €1.2m (-11.6%), from €10.6m to €9.3m
- Current portion of long-term debt +€543,313
up €543,313 (+98.0%), from €554,415 to €1.1m
- Trade debts -€192,134
down €192,134 (-36.9%), from €520,727 to €328,594
- Other debts -€151,135
down €151,135 (-100%), from €151,135 to €0
- Financial charges -€103,301
down €103,301 (-24.4%), from €423,510 to €320,208
- Depreciation +€66,010
up €66,010 (+6.0%), from €1.1m to €1.2m
- Gross operating margin +€35,550
up €35,550 (+2.2%), from €1.6m to €1.7m
- Taxes +€19,049
up €19,049 (+134%), from €14,237 to €33,286
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 | €12,233,480 | €11,259,614 | -€973,865 | -8.0% |
| Fixed assets | 21/28 | €11,159,340 | €10,493,903 | -€665,437 | -6.0% |
| Tangible fixed assets | 22/27 | €11,159,340 | €10,357,969 | -€801,371 | -7.2% |
| Land and buildings | 22 | €6,498,884 | €6,273,371 | -€225,513 | -3.5% |
| Plant, machinery and equipment | 23 | €4,524,181 | €3,854,627 | -€669,553 | -14.8% |
| Furniture and vehicles | 24 | €103,547 | €87,885 | -€15,662 | -15.1% |
| Assets under construction and advance payments | 27 | €32,728 | €142,085 | +€109,357 | +334% |
| Financial fixed assets | 28 | - | €135,934 | +€135,934 | |
| Current assets | 29/58 | €1,074,140 | €765,711 | -€308,429 | -28.7% |
| Amounts receivable within one year | 40/41 | €600,204 | €173,270 | -€426,934 | -71.1% |
| Trade receivables | 40 | €600,204 | €133,374 | -€466,830 | -77.8% |
| Other amounts receivable | 41 | - | €39,896 | +€39,896 | |
| Cash at bank and in hand | 54/58 | €446,219 | €563,077 | +€116,858 | +26.2% |
| Deferred charges and accrued income | 490/1 | €27,717 | €29,364 | +€1,647 | +5.9% |
| Total equity and liabilities | 10/49 | €12,233,480 | €11,259,614 | -€973,865 | -8.0% |
| Equity | 10/15 | €339,623 | €437,245 | +€97,623 | +28.7% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €139,623 | €237,245 | +€97,623 | +69.9% |
| Non-distributable reserves | 130/1 | - | €135,934 | +€135,934 | |
| Financial assistance | 1313 | - | €135,934 | +€135,934 | |
| Distributable reserves | 133 | €139,623 | €101,311 | -€38,311 | -27.4% |
| Amounts payable | 17/49 | €11,893,857 | €10,822,369 | -€1.1m | -9.0% |
| Amounts payable after more than one year | 17 | €10,573,968 | €9,348,637 | -€1.2m | -11.6% |
| Financial debts | 170/4 | €10,573,968 | €9,348,637 | -€1.2m | -11.6% |
| Amounts payable within one year | 42/48 | €1,266,563 | €1,445,844 | +€179,281 | +14.2% |
| Current portion of amounts payable after more than one year | 42 | €554,415 | €1,097,727 | +€543,313 | +98.0% |
| Trade debts | 44 | €520,727 | €328,594 | -€192,134 | -36.9% |
| Suppliers | 440/4 | €520,727 | €328,594 | -€192,134 | -36.9% |
| Taxes, remuneration and social security | 45 | €40,287 | €19,524 | -€20,763 | -51.5% |
| Taxes | 450/3 | €40,287 | €19,524 | -€20,763 | -51.5% |
| Other amounts payable | 47/48 | €151,135 | €0 | -€151,135 | -100% |
| Accrued charges and deferred income | 492/3 | €53,325 | €27,887 | -€25,438 | -47.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,092,128 | €1,158,138 | +€66,010 | +6.0% |
| Other operating charges | 640/8 | €54,286 | €56,077 | +€1,791 | +3.3% |
| Gross operating margin | 9900 | €1,628,230 | €1,663,780 | +€35,550 | +2.2% |
| Operating profit (loss) | 9901 | €481,816 | €449,565 | -€32,251 | -6.7% |
| Financial income | 75/76B | €72 | €1,553 | +€1,481 | +2,063% |
| Recurring financial income | 75 | €72 | €1,553 | +€1,481 | +2,063% |
| Financial charges | 65/66B | €423,510 | €320,208 | -€103,301 | -24.4% |
| Recurring financial charges | 65 | €423,510 | €320,208 | -€103,301 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | €58,378 | €130,909 | +€72,531 | +124% |
| Income taxes | 67/77 | €14,237 | €33,286 | +€19,049 | +134% |
| Profit (loss) for the period | 9904 | €44,141 | €97,623 | +€53,482 | +121% |
| Profit (loss) for the period to be appropriated | 9905 | €44,141 | €97,623 | +€53,482 | +121% |
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 17 October 2026 via checked.be.