BEGRAFENISSEN ORYE: what changed
What changed
BEGRAFENISSEN ORYE
NACE 96.301, Funeral services
filed annual accounts (NBB)
Net result for the year
€390,384
2024 · €316,138+€74,246
Equity
€2.2m
2024 · €2.0m+€169,753
Cash
€838,448
2024 · €638,537+€199,911
Balance sheet total
€2.5m
2024 · €2.2m+€271,069
Largest movements
Assets
- Cash +€199,911
up €199,911 (+31.3%), from €638,537 to €838,448
mainly Net result for the year (+€390,384) and Depreciation (+€162,249)
- Tangible fixed assets +€81,146
up €81,146 (+15.7%), from €517,848 to €598,994
of which Furniture and vehicles: +€126,015
Equity and liabilities
- Reserves +€169,753
up €169,753 (+10.7%), from €1.6m to €1.7m
of which Distributable reserves: +€169,753
- Other debts +€117,806
up €117,806 (+128%), from €92,266 to €210,073
Income statement
- Gross operating margin +€134,332
up €134,332 (+18.5%), from €725,035 to €859,368
- Taxes +€47,243
up €47,243 (+37.9%), from €124,498 to €171,741
- Financial income +€43,443
up €43,443 (+394%), from €11,036 to €54,479
of which Non-recurring financial income: +€29,947
- Depreciation +€34,705
up €34,705 (+27.2%), from €127,544 to €162,249
- Staff costs +€16,182
up €16,182 (+10.6%), from €153,384 to €169,566
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€316,138
Gross operating margin
+€134,332
Staff costs
-€16,182
Depreciation
-€34,705
Other operating charges
-€566
Other operating items
-€681
Financial income
+€43,443
Financial charges
-€4,152
Taxes
-€47,243
Result 2025
€390,384
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€674,156
Investment
-€239,564
Financing
-€234,681
Cash 2024
€638,537
From operations (derived)
+€674,156
Net result for the year
+€390,384
Depreciation
+€162,249
Stocks and contracts
-€1,265
Receivables within one year
+€9,496
Deferred charges and accrued income
-€2,074
Trade debts
-€7,191
Tax, wage and social debts
+€12,197
Other debts
+€117,806
Accrued charges and deferred income
-€7,446
Investment (derived)
-€239,564
Investment in fixed assets (net)
-€243,395
Current investments
+€3,831
Financing
-€234,681
Debts after one year
-€14,615
Current portion of long-term debt
+€564
Contributions, distributions and other
-€220,631
Cash 2025
€838,448
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,233,981 | €2,505,050 | +€271,069 | +12.1% |
| Fixed assets | 21/28 | €517,848 | €598,994 | +€81,146 | +15.7% |
| Tangible fixed assets | 22/27 | €517,848 | €598,994 | +€81,146 | +15.7% |
| Land and buildings | 22 | €299,631 | €256,679 | -€42,952 | -14.3% |
| Plant, machinery and equipment | 23 | €5,959 | €4,042 | -€1,917 | -32.2% |
| Furniture and vehicles | 24 | €212,258 | €338,273 | +€126,015 | +59.4% |
| Current assets | 29/58 | €1,716,133 | €1,906,055 | +€189,923 | +11.1% |
| Stocks and contracts in progress | 3 | €25,050 | €26,316 | +€1,265 | +5.1% |
| Stocks | 30/36 | €25,050 | €26,316 | +€1,265 | +5.1% |
| Amounts receivable within one year | 40/41 | €216,063 | €206,567 | -€9,496 | -4.4% |
| Trade receivables | 40 | €188,717 | €186,611 | -€2,107 | -1.1% |
| Other amounts receivable | 41 | €27,346 | €19,956 | -€7,390 | -27.0% |
| Current investments | 50/53 | €815,998 | €812,166 | -€3,831 | -0.5% |
| Cash at bank and in hand | 54/58 | €638,537 | €838,448 | +€199,911 | +31.3% |
| Deferred charges and accrued income | 490/1 | €20,485 | €22,559 | +€2,074 | +10.1% |
| Total equity and liabilities | 10/49 | €2,233,981 | €2,505,050 | +€271,069 | +12.1% |
| Equity | 10/15 | €1,991,441 | €2,161,194 | +€169,753 | +8.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,579,168 | €1,748,921 | +€169,753 | +10.7% |
| Non-distributable reserves | 130/1 | €42,200 | €42,200 | = | 0.0% |
| Legal reserve | 130 | €42,200 | €42,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €147,350 | €147,350 | = | 0.0% |
| Distributable reserves | 133 | €1,389,618 | €1,559,371 | +€169,753 | +12.2% |
| Profit (loss) carried forward | 14 | €350,273 | €350,273 | = | 0.0% |
| Amounts payable | 17/49 | €242,540 | €343,855 | +€101,316 | +41.8% |
| Amounts payable after more than one year | 17 | €62,074 | €47,459 | -€14,615 | -23.5% |
| Financial debts | 170/4 | €62,074 | €47,459 | -€14,615 | -23.5% |
| Amounts payable within one year | 42/48 | €158,047 | €281,423 | +€123,376 | +78.1% |
| Current portion of amounts payable after more than one year | 42 | €14,050 | €14,615 | +€564 | +4.0% |
| Trade debts | 44 | €7,523 | €332 | -€7,191 | -95.6% |
| Suppliers | 440/4 | €7,523 | €332 | -€7,191 | -95.6% |
| Taxes, remuneration and social security | 45 | €44,207 | €56,404 | +€12,197 | +27.6% |
| Taxes | 450/3 | €37,899 | €48,963 | +€11,064 | +29.2% |
| Remuneration and social security | 454/9 | €6,308 | €7,441 | +€1,133 | +18.0% |
| Other amounts payable | 47/48 | €92,266 | €210,073 | +€117,806 | +128% |
| Accrued charges and deferred income | 492/3 | €22,419 | €14,973 | -€7,446 | -33.2% |
| Non-recurring operating income | 76A | €0 | €300 | +€300 | |
| Remuneration, social security and pensions | 62 | €153,384 | €169,566 | +€16,182 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €127,544 | €162,249 | +€34,705 | +27.2% |
| Other operating charges | 640/8 | €6,424 | €6,990 | +€566 | +8.8% |
| Non-recurring operating charges | 66A | €0 | €681 | +€681 | |
| Gross operating margin | 9900 | €725,035 | €859,368 | +€134,332 | +18.5% |
| Operating profit (loss) | 9901 | €437,683 | €519,882 | +€82,199 | +18.8% |
| Financial income | 75/76B | €11,036 | €54,479 | +€43,443 | +394% |
| Recurring financial income | 75 | €11,036 | €24,532 | +€13,496 | +122% |
| Non-recurring financial income | 76B | - | €29,947 | +€29,947 | |
| Financial charges | 65/66B | €8,084 | €12,236 | +€4,152 | +51.4% |
| Recurring financial charges | 65 | €8,084 | €12,236 | +€4,152 | +51.4% |
| Profit (loss) for the period before taxes | 9903 | €440,635 | €562,125 | +€121,490 | +27.6% |
| Income taxes | 67/77 | €124,498 | €171,741 | +€47,243 | +37.9% |
| Profit (loss) for the period | 9904 | €316,138 | €390,384 | +€74,246 | +23.5% |
| Transfer to tax-exempt reserves | 689 | €147,350 | €0 | -€147,350 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €168,788 | €390,384 | +€221,596 | +131% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.