DHZ BEVEREN: 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.
DHZ BEVEREN
Largest movements
- Stocks and contracts -€69,184
down €69,184 (-7.3%), from €946,265 to €877,081
- Cash +€68,990
up €68,990 (+73.3%), from €94,117 to €163,107
mainly Stocks and contracts (+€69,184) and Deferred charges and accrued income (+€60,461)
- Deferred charges and accrued income -€60,461
down €60,461 (-82.6%), from €73,196 to €12,735
- Receivables within one year -€26,806
down €26,806 (-6.0%), from €444,852 to €418,046
of which Other amounts receivable: -€27,352
- Other debts -€51,210
down €51,210 (-11.1%), from €461,210 to €410,000
- Reserves -€44,505
down €44,505 (-8.1%), from €548,638 to €504,133
of which Distributable reserves: -€44,505
- Trade debts +€22,276
up €22,276 (+21.8%), from €102,227 to €124,503
- Accrued charges and deferred income -€20,868
down €20,868 (-48.4%), from €43,095 to €22,227
- Gross operating margin +€47,047
up €47,047 (+10.5%), from €450,008 to €497,055
- Turnover +€34,329
up €34,329 (+1.2%), from €2.9m to €3.0m
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,752,617 | €1,667,153 | -€85,464 | -4.9% |
| Fixed assets | 21/28 | €194,187 | €196,184 | +€1,997 | +1.0% |
| Tangible fixed assets | 22/27 | €194,187 | €196,184 | +€1,997 | +1.0% |
| Land and buildings | 22 | €91,160 | €70,191 | -€20,969 | -23.0% |
| Plant, machinery and equipment | 23 | €1,451 | €424 | -€1,027 | -70.8% |
| Furniture and vehicles | 24 | €101,576 | €125,569 | +€23,993 | +23.6% |
| Current assets | 29/58 | €1,558,430 | €1,470,969 | -€87,461 | -5.6% |
| Stocks and contracts in progress | 3 | €946,265 | €877,081 | -€69,184 | -7.3% |
| Stocks | 30/36 | €946,265 | €877,081 | -€69,184 | -7.3% |
| Amounts receivable within one year | 40/41 | €444,852 | €418,046 | -€26,806 | -6.0% |
| Trade receivables | 40 | €377,500 | €378,046 | +€546 | +0.1% |
| Other amounts receivable | 41 | €67,352 | €40,000 | -€27,352 | -40.6% |
| Cash at bank and in hand | 54/58 | €94,117 | €163,107 | +€68,990 | +73.3% |
| Deferred charges and accrued income | 490/1 | €73,196 | €12,735 | -€60,461 | -82.6% |
| Total equity and liabilities | 10/49 | €1,752,617 | €1,667,153 | -€85,464 | -4.9% |
| Equity | 10/15 | €1,098,638 | €1,054,133 | -€44,505 | -4.1% |
| Contributions | 10/11 | €550,000 | €550,000 | = | 0.0% |
| Reserves | 13 | €548,638 | €504,133 | -€44,505 | -8.1% |
| Tax-exempt reserves | 132 | €105,250 | €105,250 | = | 0.0% |
| Distributable reserves | 133 | €443,388 | €398,883 | -€44,505 | -10.0% |
| Amounts payable | 17/49 | €653,979 | €613,020 | -€40,959 | -6.3% |
| Amounts payable within one year | 42/48 | €610,884 | €590,793 | -€20,091 | -3.3% |
| Trade debts | 44 | €102,227 | €124,503 | +€22,276 | +21.8% |
| Suppliers | 440/4 | €102,227 | €124,503 | +€22,276 | +21.8% |
| Advances received on contracts in progress | 46 | €1,086 | €1,191 | +€105 | +9.7% |
| Taxes, remuneration and social security | 45 | €46,361 | €55,099 | +€8,738 | +18.8% |
| Taxes | 450/3 | €11,052 | €18,698 | +€7,646 | +69.2% |
| Remuneration and social security | 454/9 | €35,309 | €36,401 | +€1,092 | +3.1% |
| Other amounts payable | 47/48 | €461,210 | €410,000 | -€51,210 | -11.1% |
| Accrued charges and deferred income | 492/3 | €43,095 | €22,227 | -€20,868 | -48.4% |
| Turnover | 70 | €2,942,738 | €2,977,067 | +€34,329 | +1.2% |
| Non-recurring operating income | 76A | - | €8,182 | +€8,182 | |
| Goods, raw materials, services and sundry goods | 60/61 | €2,502,382 | €2,494,880 | -€7,502 | -0.3% |
| Remuneration, social security and pensions | 62 | €347,736 | €366,637 | +€18,901 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,243 | €47,470 | -€4,773 | -9.1% |
| Other operating charges | 640/8 | €15,453 | €20,879 | +€5,426 | +35.1% |
| Gross operating margin | 9900 | €450,008 | €497,055 | +€47,047 | +10.5% |
| Operating profit (loss) | 9901 | €34,576 | €62,069 | +€27,493 | +79.5% |
| Financial income | 75/76B | €24,934 | €27,394 | +€2,460 | +9.9% |
| Recurring financial income | 75 | €24,934 | €27,394 | +€2,460 | +9.9% |
| Financial charges | 65/66B | €38,723 | €17,280 | -€21,443 | -55.4% |
| Recurring financial charges | 65 | €38,723 | €17,280 | -€21,443 | -55.4% |
| Profit (loss) for the period before taxes | 9903 | €20,787 | €72,183 | +€51,396 | +247% |
| Income taxes | 67/77 | €260 | €16,688 | +€16,428 | +6,318% |
| Profit (loss) for the period | 9904 | €20,527 | €55,495 | +€34,968 | +170% |
| Transfer from tax-exempt reserves | 789 | €89,000 | - | -€89,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €109,527 | €55,495 | -€54,032 | -49.3% |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.