B-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.
B-FUNERALS
Largest movements
- Current investments -€8,163
down €8,163 (-44.9%), from €18,163 to €10,000
- Intangible fixed assets -€2,000
down €2,000 (-20.3%), from €9,833 to €7,833
- Receivables within one year +€1,185
up €1,185 (+20.5%), from €5,768 to €6,953
of which Trade receivables: +€3,024
- Trade debts -€9,551
down €9,551 (-67.2%), from €14,214 to €4,663
- Profit (loss) carried forward +€1,113
up €1,113 (+29.8%), from €3,732 to €4,845
- Gross operating margin +€19,692
up €19,692, from -€15,093 to €4,599
- Depreciation +€1,833
up €1,833 (+1100.0%), from €167 to €2,000
- Financial charges +€382
up €382 (+101.5%), from €377 to €759
- Other operating charges +€278
up €278 (+51.8%), from €536 to €814
- Financial income -€166
down €166 (-59.4%), from €279 to €113
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,946 | €29,508 | -€8,438 | -22.2% |
| Fixed assets | 21/28 | €9,833 | €8,040 | -€1,793 | -18.2% |
| Intangible fixed assets | 21 | €9,833 | €7,833 | -€2,000 | -20.3% |
| Financial fixed assets | 28 | - | €207 | +€207 | |
| Current assets | 29/58 | €28,113 | €21,468 | -€6,645 | -23.6% |
| Amounts receivable within one year | 40/41 | €5,768 | €6,953 | +€1,185 | +20.5% |
| Trade receivables | 40 | €1,988 | €5,012 | +€3,024 | +152.1% |
| Other amounts receivable | 41 | €3,780 | €1,942 | -€1,839 | -48.6% |
| Current investments | 50/53 | €18,163 | €10,000 | -€8,163 | -44.9% |
| Cash at bank and in hand | 54/58 | €4,182 | €4,515 | +€333 | +8.0% |
| Total equity and liabilities | 10/49 | €37,946 | €29,508 | -€8,438 | -22.2% |
| Equity | 10/15 | €23,732 | €24,845 | +€1,113 | +4.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,732 | €4,845 | +€1,113 | +29.8% |
| Amounts payable | 17/49 | €14,214 | €4,663 | -€9,551 | -67.2% |
| Amounts payable within one year | 42/48 | €14,214 | €4,663 | -€9,551 | -67.2% |
| Trade debts | 44 | €14,214 | €4,663 | -€9,551 | -67.2% |
| Suppliers | 440/4 | €14,214 | €4,663 | -€9,551 | -67.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €167 | €2,000 | +€1,833 | +1100.0% |
| Other operating charges | 640/8 | €536 | €814 | +€278 | +51.8% |
| Gross operating margin | 9900 | -€15,093 | €4,599 | +€19,692 | |
| Operating profit (loss) | 9901 | -€15,796 | €1,784 | +€17,581 | |
| Financial income | 75/76B | €279 | €113 | -€166 | -59.4% |
| Recurring financial income | 75 | €279 | €113 | -€166 | -59.4% |
| Financial charges | 65/66B | €377 | €759 | +€382 | +101.5% |
| Recurring financial charges | 65 | €377 | €759 | +€382 | +101.5% |
| Profit (loss) for the period before taxes | 9903 | -€15,895 | €1,138 | +€17,033 | |
| Income taxes | 67/77 | €7 | €25 | +€18 | +243.8% |
| Profit (loss) for the period | 9904 | -€15,902 | €1,113 | +€17,015 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,902 | €1,113 | +€17,015 |
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 9 October 2026 via checked.be.