ABEC FUNERALS: 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.
ABEC FUNERALS
Largest movements
- Cash +€40,598
up €40,598 (+539%), from €7,528 to €48,126
mainly Net result for the year (+€32,555) and Short-term financial debts (+€6,732)
- Tangible fixed assets -€6,631
down €6,631 (-22.6%), from €29,357 to €22,726
- Receivables within one year +€4,338
up €4,338 (+43.0%), from €10,083 to €14,421
of which Other amounts receivable: +€4,338
- Reserves +€32,555
up €32,555 (+370%), from €8,806 to €41,361
- Short-term financial debts +€6,732
new in 2025: €6,732
- Other debts -€2,596
down €2,596 (-8.8%), from €29,540 to €26,944
- Tax, wage and social debts +€2,001
up €2,001 (+47.3%), from €4,235 to €6,236
- Gross operating margin +€40,292
up €40,292 (+229%), from €17,572 to €57,863
- Taxes +€11,402
up €11,402 (+268%), from €4,260 to €15,662
- Depreciation +€2,834
up €2,834 (+74.6%), from €3,797 to €6,631
- Financial charges +€1,966
up €1,966 (+613%), from €321 to €2,287
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 | €46,968 | €85,273 | +€38,305 | +81.6% |
| Fixed assets | 21/28 | €29,357 | €22,726 | -€6,631 | -22.6% |
| Tangible fixed assets | 22/27 | €29,357 | €22,726 | -€6,631 | -22.6% |
| Furniture and vehicles | 24 | €29,357 | €22,726 | -€6,631 | -22.6% |
| Current assets | 29/58 | €17,611 | €62,547 | +€44,935 | +255% |
| Amounts receivable within one year | 40/41 | €10,083 | €14,421 | +€4,338 | +43.0% |
| Trade receivables | 40 | €10,083 | €10,083 | = | 0.0% |
| Other amounts receivable | 41 | - | €4,338 | +€4,338 | |
| Cash at bank and in hand | 54/58 | €7,528 | €48,126 | +€40,598 | +539% |
| Total equity and liabilities | 10/49 | €46,968 | €85,273 | +€38,305 | +81.6% |
| Equity | 10/15 | €12,806 | €45,361 | +€32,555 | +254% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €8,806 | €41,361 | +€32,555 | +370% |
| Distributable reserves | 133 | €8,806 | €41,361 | +€32,555 | +370% |
| Amounts payable | 17/49 | €34,162 | €39,912 | +€5,750 | +16.8% |
| Amounts payable within one year | 42/48 | €34,162 | €39,912 | +€5,750 | +16.8% |
| Financial debts | 43 | - | €6,732 | +€6,732 | |
| Other loans | 439 | - | €6,732 | +€6,732 | |
| Trade debts | 44 | €387 | - | -€387 | |
| Suppliers | 440/4 | €387 | - | -€387 | |
| Taxes, remuneration and social security | 45 | €4,235 | €6,236 | +€2,001 | +47.3% |
| Taxes | 450/3 | €4,235 | €6,236 | +€2,001 | +47.3% |
| Other amounts payable | 47/48 | €29,540 | €26,944 | -€2,596 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,797 | €6,631 | +€2,834 | +74.6% |
| Other operating charges | 640/8 | €387 | €729 | +€341 | +88.1% |
| Gross operating margin | 9900 | €17,572 | €57,863 | +€40,292 | +229% |
| Operating profit (loss) | 9901 | €13,388 | €50,504 | +€37,116 | +277% |
| Financial charges | 65/66B | €321 | €2,287 | +€1,966 | +613% |
| Recurring financial charges | 65 | €321 | €2,287 | +€1,966 | +613% |
| Profit (loss) for the period before taxes | 9903 | €13,067 | €48,217 | +€35,150 | +269% |
| Income taxes | 67/77 | €4,260 | €15,662 | +€11,402 | +268% |
| Profit (loss) for the period | 9904 | €8,806 | €32,555 | +€23,748 | +270% |
| Profit (loss) for the period to be appropriated | 9905 | €8,806 | €32,555 | +€23,748 | +270% |
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 24 October 2026 via checked.be.