ALGEMENE BEGRAFENISONDERNEMING DEZUTTER: 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.
ALGEMENE BEGRAFENISONDERNEMING DEZUTTER
Largest movements
- Receivables within one year -€90,252
down €90,252 (-31.9%), from €282,857 to €192,605
of which Trade receivables: -€62,505
- Tangible fixed assets -€47,948
down €47,948 (-11.1%), from €431,760 to €383,812
of which Land and buildings: -€27,140
- Cash +€30,928
up €30,928 (+22.9%), from €135,051 to €165,979
mainly Receivables within one year (+€90,252) and Depreciation (+€55,280)
- Reserves -€62,986
down €62,986 (-12.2%), from €516,077 to €453,091
of which Distributable reserves: -€62,986
- Debts after one year -€22,470
down €22,470 (-11.0%), from €204,509 to €182,039
- Tax, wage and social debts -€13,302
down €13,302 (-58.1%), from €22,914 to €9,612
of which Taxes: -€13,441
- Staff costs -€76,251
down €76,251 (-55.6%), from €137,144 to €60,894
- Gross operating margin -€74,128
down €74,128 (-49.8%), from €148,820 to €74,692
- Depreciation +€11,366
up €11,366 (+25.9%), from €43,914 to €55,280
- Other operating charges +€3,166
up €3,166 (+37.9%), from €8,363 to €11,529
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €859,823 | €755,231 | -€104,592 | -12.2% |
| Fixed assets | 21/28 | €431,760 | €383,812 | -€47,948 | -11.1% |
| Tangible fixed assets | 22/27 | €431,760 | €383,812 | -€47,948 | -11.1% |
| Land and buildings | 22 | €318,448 | €291,309 | -€27,140 | -8.5% |
| Plant, machinery and equipment | 23 | €22,376 | €22,107 | -€270 | -1.2% |
| Furniture and vehicles | 24 | €90,936 | €70,396 | -€20,539 | -22.6% |
| Current assets | 29/58 | €428,063 | €371,419 | -€56,643 | -13.2% |
| Stocks and contracts in progress | 3 | €2,482 | €2,750 | +€268 | +10.8% |
| Stocks | 30/36 | €2,482 | €2,750 | +€268 | +10.8% |
| Amounts receivable within one year | 40/41 | €282,857 | €192,605 | -€90,252 | -31.9% |
| Trade receivables | 40 | €176,726 | €114,221 | -€62,505 | -35.4% |
| Other amounts receivable | 41 | €106,131 | €78,384 | -€27,747 | -26.1% |
| Cash at bank and in hand | 54/58 | €135,051 | €165,979 | +€30,928 | +22.9% |
| Deferred charges and accrued income | 490/1 | €7,673 | €10,086 | +€2,413 | +31.4% |
| Total equity and liabilities | 10/49 | €859,823 | €755,231 | -€104,592 | -12.2% |
| Equity | 10/15 | €540,877 | €477,891 | -€62,986 | -11.6% |
| Contributions | 10/11 | €24,800 | €24,800 | = | 0.0% |
| Reserves | 13 | €516,077 | €453,091 | -€62,986 | -12.2% |
| Tax-exempt reserves | 132 | €79,750 | €79,750 | = | 0.0% |
| Distributable reserves | 133 | €436,327 | €373,341 | -€62,986 | -14.4% |
| Amounts payable | 17/49 | €318,946 | €277,340 | -€41,606 | -13.0% |
| Amounts payable after more than one year | 17 | €204,509 | €182,039 | -€22,470 | -11.0% |
| Financial debts | 170/4 | €204,509 | €182,039 | -€22,470 | -11.0% |
| Amounts payable within one year | 42/48 | €114,437 | €95,301 | -€19,136 | -16.7% |
| Current portion of amounts payable after more than one year | 42 | €21,507 | €22,470 | +€963 | +4.5% |
| Trade debts | 44 | €19,855 | €12,111 | -€7,744 | -39.0% |
| Suppliers | 440/4 | €19,855 | €12,111 | -€7,744 | -39.0% |
| Advances received on contracts in progress | 46 | €49,864 | €47,664 | -€2,200 | -4.4% |
| Taxes, remuneration and social security | 45 | €22,914 | €9,612 | -€13,302 | -58.1% |
| Taxes | 450/3 | €14,362 | €921 | -€13,441 | -93.6% |
| Remuneration and social security | 454/9 | €8,552 | €8,691 | +€139 | +1.6% |
| Other amounts payable | 47/48 | €297 | €3,444 | +€3,147 | +1,058% |
| Non-recurring operating income | 76A | €1,883 | €500 | -€1,383 | -73.4% |
| Remuneration, social security and pensions | 62 | €137,144 | €60,894 | -€76,251 | -55.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,914 | €55,280 | +€11,366 | +25.9% |
| Other operating charges | 640/8 | €8,363 | €11,529 | +€3,166 | +37.9% |
| Non-recurring operating charges | 66A | €13,069 | €435 | -€12,634 | -96.7% |
| Gross operating margin | 9900 | €148,820 | €74,692 | -€74,128 | -49.8% |
| Operating profit (loss) | 9901 | -€53,671 | -€53,446 | +€225 | +0.4% |
| Financial income | 75/76B | €555 | €3 | -€552 | -99.4% |
| Recurring financial income | 75 | €555 | €3 | -€552 | -99.4% |
| Financial charges | 65/66B | €10,775 | €9,542 | -€1,232 | -11.4% |
| Recurring financial charges | 65 | €10,685 | €9,542 | -€1,142 | -10.7% |
| Non-recurring financial charges | 66B | €90 | - | -€90 | |
| Profit (loss) for the period before taxes | 9903 | -€63,891 | -€62,986 | +€905 | +1.4% |
| Income taxes | 67/77 | €44 | - | -€44 | |
| Profit (loss) for the period | 9904 | -€63,935 | -€62,986 | +€949 | +1.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€63,935 | -€62,986 | +€949 | +1.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.