ANNAERT JOS: what changed
Two fiscal 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
ANNAERT JOS
NACE 96.301, Funeral services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€14,849
2024 · €83,238-€68,389
Equity
€146,751
2024 · €131,901+€14,849
Cash
€135,464
2024 · €133,291+€2,173
Balance sheet total
€1.7m
2024 · €1.6m+€82,425
Largest movements
Assets
- Tangible fixed assets +€60,132
up €60,132 (+4.2%), from €1.4m to €1.5m
of which Furniture and vehicles: +€106,276
- Receivables within one year +€28,063
up €28,063 (+99.2%), from €28,275 to €56,339
of which Other amounts receivable: +€29,736
Equity and liabilities
- Advances received +€61,893
new in 2025: €61,893
- Accrued charges and deferred income +€28,255
up €28,255 (+86.8%), from €32,564 to €60,819
- Other debts -€26,382
down €26,382 (-6.6%), from €397,030 to €370,648
Income statement
- Gross operating margin -€27,871
down €27,871 (-8.9%), from €313,196 to €285,324
- Depreciation +€27,351
up €27,351 (+33.0%), from €82,877 to €110,228
- Taxes -€25,145
down €25,145 (-66.4%), from €37,872 to €12,727
- Other operating charges +€18,272
up €18,272 (+415.3%), from €4,400 to €22,672
- Financial charges +€17,723
up €17,723 (+64.4%), from €27,540 to €45,263
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
€83,238
Gross operating margin
-€27,871
Staff costs
-€2,550
Depreciation
-€27,351
Other operating charges
-€18,272
Financial income
+€233
Financial charges
-€17,723
Taxes
+€25,145
Result 2025
€14,849
Cash bridge derived
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
+€155,100
Investment
-€163,610
Financing
+€10,683
Cash 2024
€133,291
From operations (derived)
+€155,100
Net result for the year
+€14,849
Depreciation
+€110,228
Receivables within one year
-€28,063
Deferred charges and accrued income
+€1,193
Trade debts
+€337
Tax, wage and social debts
-€7,211
Advances received
+€61,893
Other debts
-€26,382
Accrued charges and deferred income
+€28,255
Investment (derived)
-€163,610
Investment in fixed assets (net)
-€163,610
Financing
+€10,683
Debts after one year
-€1,174
Current portion of long-term debt
+€11,856
Cash 2025
€135,464
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,608,533 | €1,690,958 | +€82,425 | +5.1% |
| Fixed assets | 21/28 | €1,425,596 | €1,478,977 | +€53,382 | +3.7% |
| Intangible fixed assets | 21 | €6,750 | - | -€6,750 | |
| Tangible fixed assets | 22/27 | €1,417,433 | €1,477,564 | +€60,132 | +4.2% |
| Land and buildings | 22 | €1,350,456 | €1,323,196 | -€27,261 | -2.0% |
| Plant, machinery and equipment | 23 | €53,740 | €36,132 | -€17,607 | -32.8% |
| Furniture and vehicles | 24 | €10,833 | €117,109 | +€106,276 | +981.0% |
| Other tangible fixed assets | 26 | €2,404 | €1,127 | -€1,276 | -53.1% |
| Financial fixed assets | 28 | €1,413 | €1,413 | = | 0.0% |
| Current assets | 29/58 | €182,937 | €211,980 | +€29,043 | +15.9% |
| Stocks and contracts in progress | 3 | €20,178 | €20,178 | = | 0.0% |
| Stocks | 30/36 | €20,178 | €20,178 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €28,275 | €56,339 | +€28,063 | +99.2% |
| Trade receivables | 40 | €27,094 | €25,421 | -€1,673 | -6.2% |
| Other amounts receivable | 41 | €1,181 | €30,917 | +€29,736 | +2517.5% |
| Cash at bank and in hand | 54/58 | €133,291 | €135,464 | +€2,173 | +1.6% |
| Deferred charges and accrued income | 490/1 | €1,193 | - | -€1,193 | |
| Total equity and liabilities | 10/49 | €1,608,533 | €1,690,958 | +€82,425 | +5.1% |
| Equity | 10/15 | €131,901 | €146,751 | +€14,849 | +11.3% |
| Contributions | 10/11 | €9,010 | €9,010 | = | 0.0% |
| Reserves | 13 | €122,872 | €137,722 | +€14,850 | +12.1% |
| Distributable reserves | 133 | €122,872 | €137,722 | +€14,850 | +12.1% |
| Profit (loss) carried forward | 14 | €19 | €18 | -€1 | -2.7% |
| Amounts payable | 17/49 | €1,476,632 | €1,544,207 | +€67,575 | +4.6% |
| Amounts payable after more than one year | 17 | €561,815 | €560,641 | -€1,174 | -0.2% |
| Financial debts | 170/4 | €545,815 | €544,641 | -€1,174 | -0.2% |
| Other amounts payable | 178/9 | €16,000 | €16,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €882,253 | €922,747 | +€40,493 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €58,400 | €70,256 | +€11,856 | +20.3% |
| Financial debts | 43 | €300,000 | €300,000 | = | 0.0% |
| Credit institutions | 430/8 | €300,000 | €300,000 | = | 0.0% |
| Trade debts | 44 | €79,173 | €79,510 | +€337 | +0.4% |
| Suppliers | 440/4 | €79,173 | €79,510 | +€337 | +0.4% |
| Advances received on contracts in progress | 46 | - | €61,893 | +€61,893 | |
| Taxes, remuneration and social security | 45 | €47,651 | €40,440 | -€7,211 | -15.1% |
| Taxes | 450/3 | €18,093 | €12,393 | -€5,701 | -31.5% |
| Remuneration and social security | 454/9 | €29,558 | €28,047 | -€1,511 | -5.1% |
| Other amounts payable | 47/48 | €397,030 | €370,648 | -€26,382 | -6.6% |
| Accrued charges and deferred income | 492/3 | €32,564 | €60,819 | +€28,255 | +86.8% |
| Remuneration, social security and pensions | 62 | €77,592 | €80,142 | +€2,550 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,877 | €110,228 | +€27,351 | +33.0% |
| Other operating charges | 640/8 | €4,400 | €22,672 | +€18,272 | +415.3% |
| Gross operating margin | 9900 | €313,196 | €285,324 | -€27,871 | -8.9% |
| Operating profit (loss) | 9901 | €148,327 | €72,283 | -€76,044 | -51.3% |
| Financial income | 75/76B | €324 | €557 | +€233 | +72.0% |
| Recurring financial income | 75 | €324 | €557 | +€233 | +72.0% |
| Financial charges | 65/66B | €27,540 | €45,263 | +€17,723 | +64.4% |
| Recurring financial charges | 65 | €27,540 | €45,263 | +€17,723 | +64.4% |
| Profit (loss) for the period before taxes | 9903 | €121,111 | €27,577 | -€93,534 | -77.2% |
| Income taxes | 67/77 | €37,872 | €12,727 | -€25,145 | -66.4% |
| Profit (loss) for the period | 9904 | €83,238 | €14,849 | -€68,389 | -82.2% |
| Profit (loss) for the period to be appropriated | 9905 | €83,238 | €14,849 | -€68,389 | -82.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.