EXPOSITO DHZ: 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.
What changed
EXPOSITO DHZ
NACE 47.521, Retail sale of hardware, building materials, paint and glass (general range)
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€1,169
2025 · -€38,795+€39,965
Equity
-€64,929
2025 · -€66,098+€1,169
Cash
€43,881
2025 · €34,912+€8,969
Balance sheet total
€869,460
2025 · €924,008-€54,548
Largest movements
Assets
- Receivables within one year -€48,151
down €48,151 (-39.6%), from €121,453 to €73,302
of which Other amounts receivable: -€45,329
- Stocks and contracts -€12,026
down €12,026 (-2.0%), from €600,953 to €588,927
Equity and liabilities
- Debts after one year -€140,003
down €140,003 (-100%), from €140,003 to €0
- Trade debts +€86,157
up €86,157 (+26.9%), from €320,230 to €406,387
- Accrued charges and deferred income -€9,318
down €9,318 (-100%), from €9,318 to €0
Income statement
- Gross operating margin +€100,390
up €100,390 (+32.0%), from €313,820 to €414,211
- Staff costs +€75,307
up €75,307 (+27.9%), from €270,110 to €345,417
- Depreciation -€22,834
down €22,834 (-53.8%), from €42,442 to €19,608
- Other operating charges +€18,960
up €18,960 (+966%), from €1,963 to €20,922
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.
Result 2025
-€38,795
Gross operating margin
+€100,390
Staff costs
-€75,307
Depreciation
+€22,834
Other operating charges
-€18,960
Other operating items
+€14,175
Financial income
-€2,215
Financial charges
-€962
Taxes
+€9
Result 2026
€1,169
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€167,687
Investment
-€18,718
Financing
-€140,000
Cash 2025
€34,912
From operations (derived)
+€167,687
Net result for the year
+€1,169
Depreciation
+€19,608
Stocks and contracts
+€12,026
Receivables within one year
+€48,151
Deferred charges and accrued income
+€2,450
Trade debts
+€86,157
Tax, wage and social debts
+€7,444
Accrued charges and deferred income
-€9,318
Investment (derived)
-€18,718
Investment in fixed assets (net)
-€18,718
Financing
-€140,000
Debts after one year
-€140,003
Current portion of long-term debt
+€3
Cash 2026
€43,881
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €924,008 | €869,460 | -€54,548 | -5.9% |
| Fixed assets | 21/28 | €70,921 | €70,031 | -€890 | -1.3% |
| Intangible fixed assets | 21 | €12,211 | €9,492 | -€2,720 | -22.3% |
| Tangible fixed assets | 22/27 | €56,685 | €54,463 | -€2,222 | -3.9% |
| Plant, machinery and equipment | 23 | €1,047 | €324 | -€723 | -69.1% |
| Other tangible fixed assets | 26 | €55,638 | €54,139 | -€1,499 | -2.7% |
| Financial fixed assets | 28 | €2,025 | €6,077 | +€4,052 | +200% |
| Current assets | 29/58 | €853,087 | €799,429 | -€53,658 | -6.3% |
| Amounts receivable after more than one year | 29 | €70,000 | €70,000 | = | 0.0% |
| Other amounts receivable | 291 | €70,000 | €70,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €600,953 | €588,927 | -€12,026 | -2.0% |
| Stocks | 30/36 | €600,953 | €588,927 | -€12,026 | -2.0% |
| Amounts receivable within one year | 40/41 | €121,453 | €73,302 | -€48,151 | -39.6% |
| Trade receivables | 40 | €40,693 | €37,871 | -€2,822 | -6.9% |
| Other amounts receivable | 41 | €80,760 | €35,431 | -€45,329 | -56.1% |
| Cash at bank and in hand | 54/58 | €34,912 | €43,881 | +€8,969 | +25.7% |
| Deferred charges and accrued income | 490/1 | €25,770 | €23,319 | -€2,450 | -9.5% |
| Total equity and liabilities | 10/49 | €924,008 | €869,460 | -€54,548 | -5.9% |
| Equity | 10/15 | -€66,098 | -€64,929 | +€1,169 | +1.8% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €1,737 | €1,737 | = | 0.0% |
| Tax-exempt reserves | 132 | €827 | €827 | = | 0.0% |
| Distributable reserves | 133 | €910 | €910 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€217,835 | -€216,665 | +€1,169 | +0.5% |
| Amounts payable | 17/49 | €990,106 | €934,389 | -€55,717 | -5.6% |
| Amounts payable after more than one year | 17 | €140,003 | €0 | -€140,003 | -100% |
| Other amounts payable | 178/9 | €140,003 | €0 | -€140,003 | -100% |
| Amounts payable within one year | 42/48 | €840,785 | €934,389 | +€93,604 | +11.1% |
| Current portion of amounts payable after more than one year | 42 | €140,000 | €140,003 | +€3 | 0.0% |
| Financial debts | 43 | €350,000 | €350,000 | = | 0.0% |
| Credit institutions | 430/8 | €350,000 | €350,000 | = | 0.0% |
| Trade debts | 44 | €320,230 | €406,387 | +€86,157 | +26.9% |
| Suppliers | 440/4 | €320,230 | €406,387 | +€86,157 | +26.9% |
| Taxes, remuneration and social security | 45 | €30,555 | €37,998 | +€7,444 | +24.4% |
| Taxes | 450/3 | €1,035 | €7,048 | +€6,013 | +581% |
| Remuneration and social security | 454/9 | €29,520 | €30,950 | +€1,430 | +4.8% |
| Accrued charges and deferred income | 492/3 | €9,318 | €0 | -€9,318 | -100% |
| Non-recurring operating income | 76A | €534 | €0 | -€534 | -100% |
| Remuneration, social security and pensions | 62 | €270,110 | €345,417 | +€75,307 | +27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,442 | €19,608 | -€22,834 | -53.8% |
| Other operating charges | 640/8 | €1,963 | €20,922 | +€18,960 | +966% |
| Non-recurring operating charges | 66A | €14,175 | €0 | -€14,175 | -100% |
| Gross operating margin | 9900 | €313,820 | €414,211 | +€100,390 | +32.0% |
| Operating profit (loss) | 9901 | -€14,870 | €28,263 | +€43,133 | |
| Financial income | 75/76B | €6,095 | €3,881 | -€2,215 | -36.3% |
| Recurring financial income | 75 | €6,095 | €3,881 | -€2,215 | -36.3% |
| Financial charges | 65/66B | €29,725 | €30,687 | +€962 | +3.2% |
| Recurring financial charges | 65 | €29,725 | €30,687 | +€962 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | -€38,499 | €1,457 | +€39,956 | |
| Income taxes | 67/77 | €296 | €288 | -€9 | -2.9% |
| Profit (loss) for the period | 9904 | -€38,795 | €1,169 | +€39,965 | |
| Profit (loss) for the period to be appropriated | 9905 | -€38,795 | €1,169 | +€39,965 |
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 1 November 2026 via checked.be.