DHZ Klus: 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 Klus
Largest movements
- Receivables within one year +€27,145
up €27,145 (+81.8%), from €33,193 to €60,337
of which Other amounts receivable: +€33,275
- Cash -€19,025
down €19,025 (-83.7%), from €22,720 to €3,695
mainly Receivables within one year (-€27,145) and Trade debts (-€20,960)
- Tangible fixed assets -€6,832
down €6,832 (-20.7%), from €33,047 to €26,215
- Reserves +€23,754
up €23,754 (+383%), from €6,210 to €29,964
- Trade debts -€20,960
down €20,960 (-76.6%), from €27,378 to €6,418
- Tax, wage and social debts +€11,227
up €11,227 (+183%), from €6,128 to €17,355
of which Remuneration and social security: +€8,957
- Debts after one year -€8,522
down €8,522 (-35.5%), from €23,976 to €15,455
- Other debts -€4,521
down €4,521 (-47.5%), from €9,521 to €5,000
- Gross operating margin +€76,738
up €76,738 (+112%), from €68,754 to €145,491
- Staff costs +€47,943
up €47,943 (+86.2%), from €55,611 to €103,554
- Taxes +€6,185
up €6,185 (+266%), from €2,327 to €8,512
- Depreciation +€4,295
up €4,295 (+169%), from €2,537 to €6,832
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 | €90,091 | €91,400 | +€1,309 | +1.5% |
| Fixed assets | 21/28 | €33,047 | €26,215 | -€6,832 | -20.7% |
| Tangible fixed assets | 22/27 | €33,047 | €26,215 | -€6,832 | -20.7% |
| Furniture and vehicles | 24 | €33,047 | €26,215 | -€6,832 | -20.7% |
| Current assets | 29/58 | €57,044 | €65,185 | +€8,141 | +14.3% |
| Amounts receivable within one year | 40/41 | €33,193 | €60,337 | +€27,145 | +81.8% |
| Trade receivables | 40 | €23,702 | €17,572 | -€6,131 | -25.9% |
| Other amounts receivable | 41 | €9,490 | €42,766 | +€33,275 | +351% |
| Cash at bank and in hand | 54/58 | €22,720 | €3,695 | -€19,025 | -83.7% |
| Deferred charges and accrued income | 490/1 | €1,131 | €1,152 | +€21 | +1.9% |
| Total equity and liabilities | 10/49 | €90,091 | €91,400 | +€1,309 | +1.5% |
| Equity | 10/15 | €11,210 | €34,964 | +€23,754 | +212% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €6,210 | €29,964 | +€23,754 | +383% |
| Distributable reserves | 133 | €6,210 | €29,964 | +€23,754 | +383% |
| Amounts payable | 17/49 | €78,881 | €56,436 | -€22,446 | -28.5% |
| Amounts payable after more than one year | 17 | €23,976 | €15,455 | -€8,522 | -35.5% |
| Financial debts | 170/4 | €23,976 | €15,455 | -€8,522 | -35.5% |
| Amounts payable within one year | 42/48 | €51,217 | €38,137 | -€13,081 | -25.5% |
| Current portion of amounts payable after more than one year | 42 | €8,190 | €8,522 | +€332 | +4.1% |
| Financial debts | 43 | - | €842 | +€842 | |
| Credit institutions | 430/8 | - | €842 | +€842 | |
| Trade debts | 44 | €27,378 | €6,418 | -€20,960 | -76.6% |
| Suppliers | 440/4 | €27,378 | €6,418 | -€20,960 | -76.6% |
| Taxes, remuneration and social security | 45 | €6,128 | €17,355 | +€11,227 | +183% |
| Taxes | 450/3 | - | €2,270 | +€2,270 | |
| Remuneration and social security | 454/9 | €6,128 | €15,085 | +€8,957 | +146% |
| Other amounts payable | 47/48 | €9,521 | €5,000 | -€4,521 | -47.5% |
| Accrued charges and deferred income | 492/3 | €3,688 | €2,844 | -€843 | -22.9% |
| Remuneration, social security and pensions | 62 | €55,611 | €103,554 | +€47,943 | +86.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,537 | €6,832 | +€4,295 | +169% |
| Other operating charges | 640/8 | €837 | €600 | -€236 | -28.2% |
| Gross operating margin | 9900 | €68,754 | €145,491 | +€76,738 | +112% |
| Operating profit (loss) | 9901 | €9,769 | €34,504 | +€24,735 | +253% |
| Financial charges | 65/66B | €1,232 | €2,238 | +€1,006 | +81.6% |
| Recurring financial charges | 65 | €1,232 | €2,238 | +€1,006 | +81.6% |
| Profit (loss) for the period before taxes | 9903 | €8,537 | €32,266 | +€23,730 | +278% |
| Income taxes | 67/77 | €2,327 | €8,512 | +€6,185 | +266% |
| Profit (loss) for the period | 9904 | €6,210 | €23,754 | +€17,545 | +283% |
| Profit (loss) for the period to be appropriated | 9905 | €6,210 | €23,754 | +€17,545 | +283% |
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 21 October 2026 via checked.be.