BEGRAFENISONDERNEMING VANCLEEF: 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.
BEGRAFENISONDERNEMING VANCLEEF
Largest movements
- Cash +€57,877
up €57,877 (+27.9%), from €207,615 to €265,492
mainly Net result for the year (+€125,164) and Depreciation (+€40,647)
- Tangible fixed assets -€11,617
down €11,617 (-2.0%), from €567,347 to €555,730
of which Leasing and similar rights: -€7,752
- Profit (loss) carried forward +€76,889
no longer reported in 2025 (was -€76,889)
- Reserves +€48,275
up €48,275 (+16.2%), from €297,528 to €345,803
of which Distributable reserves: +€48,275
- Debts after one year -€42,483
down €42,483 (-11.5%), from €369,868 to €327,385
- Trade debts -€18,686
down €18,686 (-34.6%), from €53,940 to €35,254
- Gross operating margin +€212,758
up €212,758 (+926%), from €22,982 to €235,740
- Taxes +€24,007
up €24,007 (+6,656%), from €361 to €24,368
- Depreciation -€11,079
down €11,079 (-21.4%), from €51,725 to €40,647
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 | €895,199 | €949,375 | +€54,177 | +6.1% |
| Fixed assets | 21/28 | €567,347 | €555,730 | -€11,617 | -2.0% |
| Tangible fixed assets | 22/27 | €567,347 | €555,730 | -€11,617 | -2.0% |
| Land and buildings | 22 | €535,063 | €534,435 | -€628 | -0.1% |
| Plant, machinery and equipment | 23 | €8,092 | €5,145 | -€2,946 | -36.4% |
| Furniture and vehicles | 24 | €291 | - | -€291 | |
| Leasing and similar rights | 25 | €23,902 | €16,150 | -€7,752 | -32.4% |
| Current assets | 29/58 | €327,851 | €393,645 | +€65,794 | +20.1% |
| Stocks and contracts in progress | 3 | €6,755 | €8,669 | +€1,914 | +28.3% |
| Stocks | 30/36 | €6,755 | €8,669 | +€1,914 | +28.3% |
| Amounts receivable within one year | 40/41 | €113,481 | €119,484 | +€6,003 | +5.3% |
| Trade receivables | 40 | €94,842 | €100,325 | +€5,483 | +5.8% |
| Other amounts receivable | 41 | €18,639 | €19,160 | +€521 | +2.8% |
| Cash at bank and in hand | 54/58 | €207,615 | €265,492 | +€57,877 | +27.9% |
| Total equity and liabilities | 10/49 | €895,199 | €949,375 | +€54,177 | +6.1% |
| Equity | 10/15 | €340,768 | €465,932 | +€125,164 | +36.7% |
| Contributions | 10/11 | €120,129 | €120,129 | = | 0.0% |
| Reserves | 13 | €297,528 | €345,803 | +€48,275 | +16.2% |
| Non-distributable reserves | 130/1 | €7,578 | €7,578 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,578 | €7,578 | = | 0.0% |
| Distributable reserves | 133 | €289,951 | €338,226 | +€48,275 | +16.6% |
| Profit (loss) carried forward | 14 | -€76,889 | - | +€76,889 | |
| Amounts payable | 17/49 | €554,431 | €483,444 | -€70,987 | -12.8% |
| Amounts payable after more than one year | 17 | €369,868 | €327,385 | -€42,483 | -11.5% |
| Financial debts | 170/4 | €369,868 | €327,385 | -€42,483 | -11.5% |
| Amounts payable within one year | 42/48 | €184,562 | €156,059 | -€28,504 | -15.4% |
| Current portion of amounts payable after more than one year | 42 | €43,325 | €40,772 | -€2,553 | -5.9% |
| Trade debts | 44 | €53,940 | €35,254 | -€18,686 | -34.6% |
| Suppliers | 440/4 | €53,940 | €35,254 | -€18,686 | -34.6% |
| Taxes, remuneration and social security | 45 | €24,178 | €17,121 | -€7,057 | -29.2% |
| Taxes | 450/3 | €10,195 | €5,368 | -€4,827 | -47.3% |
| Remuneration and social security | 454/9 | €13,983 | €11,753 | -€2,230 | -15.9% |
| Other amounts payable | 47/48 | €63,119 | €62,912 | -€208 | -0.3% |
| Remuneration, social security and pensions | 62 | €24,225 | €23,914 | -€311 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,725 | €40,647 | -€11,079 | -21.4% |
| Other operating charges | 640/8 | €10,842 | €10,934 | +€92 | +0.8% |
| Gross operating margin | 9900 | €22,982 | €235,740 | +€212,758 | +926% |
| Operating profit (loss) | 9901 | -€63,810 | €160,245 | +€224,055 | |
| Financial income | 75/76B | €397 | €419 | +€22 | +5.4% |
| Recurring financial income | 75 | €397 | €419 | +€22 | +5.4% |
| Financial charges | 65/66B | €13,115 | €11,132 | -€1,984 | -15.1% |
| Recurring financial charges | 65 | €13,115 | €11,132 | -€1,984 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | -€76,528 | €149,532 | +€226,060 | |
| Income taxes | 67/77 | €361 | €24,368 | +€24,007 | +6,656% |
| Profit (loss) for the period | 9904 | -€76,889 | €125,164 | +€202,053 | |
| Profit (loss) for the period to be appropriated | 9905 | -€76,889 | €125,164 | +€202,053 |
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 25 October 2026 via checked.be.