ABS FUNERAL: 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
ABS FUNERAL
NACE 96.301, Funeral services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€111,908
2024 · -€198,231+€310,140
Equity
€1.0m
2024 · €888,474+€111,908
Cash
€628,256
2024 · €456,129+€172,127
Balance sheet total
€7.4m
2024 · €7.2m+€146,290
Largest movements
Assets
- Tangible fixed assets +€580,052
up €580,052 (+10.9%), from €5.3m to €5.9m
of which Land and buildings: +€467,531
- Intangible fixed assets -€500,000
down €500,000 (-48.6%), from €1.0m to €528,317
- Cash +€172,127
up €172,127 (+37.7%), from €456,129 to €628,256
mainly Depreciation (+€925,617) and Net result for the year (+€111,908)
- Receivables within one year -€102,952
down €102,952 (-31.1%), from €330,777 to €227,825
of which Trade receivables: -€80,657
Equity and liabilities
- Profit (loss) carried forward +€111,908
up €111,908 (+89.0%), from -€125,786 to -€13,878
- Current portion of long-term debt +€92,317
up €92,317 (+13.4%), from €688,185 to €780,502
Income statement
- Turnover +€3.6m
new in 2025: €3.6m
- Gross operating margin -€1.3m
no longer reported in 2025 (was €1.3m)
- Services and other goods +€1.1m
new in 2025: €1.1m
- Goods and materials +€818,049
new in 2025: €818,049
of which Purchases: +€811,249
- Other operating income +€142,374
new in 2025: €142,374
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.
Result 2024
-€198,231
Turnover
+€3.6m
Other operating income
+€142,374
Goods and materials
-€818,049
Services and other goods
-€1.1m
Staff costs
-€83,692
Depreciation
-€83,512
Write-downs
-€633
Other operating charges
-€7,482
Other operating items
-€1.3m
Financial income
-€2,616
Financial charges
-€19,738
Taxes
-€784
Result 2025
€111,908
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.1m
Investment
-€1.0m
Financing
+€80,620
Cash 2024
€456,129
From operations (derived)
+€1.1m
Net result for the year
+€111,908
Depreciation
+€925,617
Stocks and contracts
+€6,800
Receivables within one year
+€102,952
Deferred charges and accrued income
-€3,862
Trade debts
-€73,067
Tax, wage and social debts
+€60,740
Advances received
-€37,583
Other debts
-€3,223
Accrued charges and deferred income
+€6,895
Investment (derived)
-€1.0m
Investment in fixed assets (net)
-€1.0m
Financing
+€80,620
Debts after one year
-€11,697
Current portion of long-term debt
+€92,317
Cash 2025
€628,256
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,214,008 | €7,360,299 | +€146,290 | +2.0% |
| Fixed assets | 21/28 | €6,363,276 | €6,443,328 | +€80,052 | +1.3% |
| Intangible fixed assets | 21 | €1,028,317 | €528,317 | -€500,000 | -48.6% |
| Tangible fixed assets | 22/27 | €5,334,508 | €5,914,561 | +€580,052 | +10.9% |
| Land and buildings | 22 | €5,174,255 | €5,641,787 | +€467,531 | +9.0% |
| Plant, machinery and equipment | 23 | €33,043 | €23,345 | -€9,698 | -29.4% |
| Furniture and vehicles | 24 | €101,301 | €69,148 | -€32,153 | -31.7% |
| Leasing and similar rights | 25 | €0 | €147,272 | +€147,272 | |
| Other tangible fixed assets | 26 | €25,909 | €33,009 | +€7,100 | +27.4% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €451 | €451 | = | 0.0% |
| Other financial fixed assets | 284/8 | - | €451 | +€451 | |
| Amounts receivable and cash guarantees | 285/8 | - | €451 | +€451 | |
| Current assets | 29/58 | €850,733 | €916,971 | +€66,238 | +7.8% |
| Stocks and contracts in progress | 3 | €42,363 | €35,564 | -€6,800 | -16.1% |
| Stocks | 30/36 | €42,363 | €35,564 | -€6,800 | -16.1% |
| Goods purchased for resale | 34 | - | €35,564 | +€35,564 | |
| Amounts receivable within one year | 40/41 | €330,777 | €227,825 | -€102,952 | -31.1% |
| Trade receivables | 40 | €306,555 | €225,898 | -€80,657 | -26.3% |
| Other amounts receivable | 41 | €24,222 | €1,927 | -€22,295 | -92.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €456,129 | €628,256 | +€172,127 | +37.7% |
| Deferred charges and accrued income | 490/1 | €21,464 | €25,326 | +€3,862 | +18.0% |
| Total equity and liabilities | 10/49 | €7,214,008 | €7,360,299 | +€146,290 | +2.0% |
| Equity | 10/15 | €888,474 | €1,000,382 | +€111,908 | +12.6% |
| Contributions | 10/11 | €1,014,260 | €1,014,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€125,786 | -€13,878 | +€111,908 | +89.0% |
| Amounts payable | 17/49 | €6,325,535 | €6,359,917 | +€34,382 | +0.5% |
| Amounts payable after more than one year | 17 | €5,363,777 | €5,352,080 | -€11,697 | -0.2% |
| Financial debts | 170/4 | €4,331,848 | €4,212,788 | -€119,060 | -2.7% |
| Leasing and similar obligations | 172 | - | €105,473 | +€105,473 | |
| Credit institutions | 173 | - | €4,107,315 | +€4.1m | |
| Advances received on contracts in progress | 176 | €592,129 | €719,292 | +€127,163 | +21.5% |
| Other amounts payable | 178/9 | €439,800 | €420,000 | -€19,800 | -4.5% |
| Amounts payable within one year | 42/48 | €957,682 | €996,867 | +€39,185 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €688,185 | €780,502 | +€92,317 | +13.4% |
| Trade debts | 44 | €180,508 | €107,441 | -€73,067 | -40.5% |
| Suppliers | 440/4 | €180,508 | €107,441 | -€73,067 | -40.5% |
| Advances received on contracts in progress | 46 | €37,583 | €0 | -€37,583 | -100% |
| Taxes, remuneration and social security | 45 | €48,184 | €108,924 | +€60,740 | +126% |
| Taxes | 450/3 | - | €12,861 | +€12,861 | |
| Remuneration and social security | 454/9 | €48,184 | €96,063 | +€47,879 | +99.4% |
| Other amounts payable | 47/48 | €3,223 | €0 | -€3,223 | -100% |
| Accrued charges and deferred income | 492/3 | €4,076 | €10,971 | +€6,895 | +169% |
| Operating income | 70/76A | - | €3,704,583 | +€3.7m | |
| Turnover | 70 | - | €3,562,209 | +€3.6m | |
| Other operating income | 74 | - | €142,374 | +€142,374 | |
| Operating charges | 60/66A | - | €3,492,404 | +€3.5m | |
| Goods for resale, raw materials and consumables | 60 | - | €818,049 | +€818,049 | |
| Purchases | 600/8 | - | €811,249 | +€811,249 | |
| Change in stocks: decrease (increase) | 609 | - | €6,800 | +€6,800 | |
| Services and other goods | 61 | - | €1,107,033 | +€1.1m | |
| Remuneration, social security and pensions | 62 | €528,851 | €612,543 | +€83,692 | +15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €842,105 | €925,617 | +€83,512 | +9.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,689 | -€1,056 | +€633 | +37.5% |
| Other operating charges | 640/8 | €21,653 | €29,136 | +€7,482 | +34.6% |
| Non-recurring operating charges | 66A | - | €1,082 | +€1,082 | |
| Gross operating margin | 9900 | €1,269,822 | - | -€1.3m | |
| Operating profit (loss) | 9901 | -€121,099 | €212,179 | +€333,278 | |
| Financial income | 75/76B | €12,097 | €9,480 | -€2,616 | -21.6% |
| Recurring financial income | 75 | €12,097 | €9,480 | -€2,616 | -21.6% |
| Income from current assets | 751 | - | €3,478 | +€3,478 | |
| Other financial income | 752/9 | - | €6,002 | +€6,002 | |
| Financial charges | 65/66B | €89,229 | €108,967 | +€19,738 | +22.1% |
| Recurring financial charges | 65 | €89,229 | €108,967 | +€19,738 | +22.1% |
| Debt charges | 650 | - | €107,275 | +€107,275 | |
| Other financial charges | 652/9 | - | €1,693 | +€1,693 | |
| Profit (loss) for the period before taxes | 9903 | -€198,231 | €112,693 | +€310,924 | |
| Income taxes | 67/77 | - | €784 | +€784 | |
| Taxes | 670/3 | - | €784 | +€784 | |
| Tax adjustments and reversals of tax provisions | 77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | -€198,231 | €111,908 | +€310,140 | |
| Profit (loss) for the period to be appropriated | 9905 | -€198,231 | €111,908 | +€310,140 |
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 14 October 2026 via checked.be.