BEGRAFENISSEN RERREN: 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.
BEGRAFENISSEN RERREN
Largest movements
- Cash +€65,804
up €65,804 (+48.9%), from €134,602 to €200,405
mainly Net result for the year (+€49,218) and Depreciation (+€27,198)
- Tangible fixed assets -€27,198
down €27,198 (-11.0%), from €246,803 to €219,605
of which Furniture and vehicles: -€18,956
- Receivables within one year +€22,456
up €22,456 (+41.3%), from €54,343 to €76,799
of which Trade receivables: +€24,543
- Reserves +€49,218
up €49,218 (+12.0%), from €411,307 to €460,525
of which Distributable reserves: +€49,218
- Trade debts +€10,639
up €10,639 (+69.1%), from €15,388 to €26,027
- Gross operating margin +€53,692
up €53,692 (+89.0%), from €60,356 to €114,047
- Staff costs -€48,144
down €48,144 (-72.8%), from €66,110 to €17,965
- Taxes +€16,049
up €16,049 (+11,338%), from €142 to €16,191
- Financial income -€13,032
down €13,032 (-99.9%), from €13,039 to €7
of which Non-recurring financial income: -€13,033
- Depreciation +€1,894
up €1,894 (+7.5%), from €25,304 to €27,198
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 | €462,201 | €526,161 | +€63,960 | +13.8% |
| Fixed assets | 21/28 | €246,803 | €219,605 | -€27,198 | -11.0% |
| Tangible fixed assets | 22/27 | €246,803 | €219,605 | -€27,198 | -11.0% |
| Land and buildings | 22 | €173,691 | €171,582 | -€2,109 | -1.2% |
| Plant, machinery and equipment | 23 | €3,527 | €1,146 | -€2,381 | -67.5% |
| Furniture and vehicles | 24 | €58,329 | €39,373 | -€18,956 | -32.5% |
| Other tangible fixed assets | 26 | €11,256 | €7,504 | -€3,752 | -33.3% |
| Current assets | 29/58 | €215,398 | €306,556 | +€91,158 | +42.3% |
| Stocks and contracts in progress | 3 | €13,957 | €13,163 | -€794 | -5.7% |
| Stocks | 30/36 | €13,957 | €13,163 | -€794 | -5.7% |
| Amounts receivable within one year | 40/41 | €54,343 | €76,799 | +€22,456 | +41.3% |
| Trade receivables | 40 | €46,864 | €71,407 | +€24,543 | +52.4% |
| Other amounts receivable | 41 | €7,479 | €5,392 | -€2,087 | -27.9% |
| Cash at bank and in hand | 54/58 | €134,602 | €200,405 | +€65,804 | +48.9% |
| Deferred charges and accrued income | 490/1 | €12,497 | €16,189 | +€3,692 | +29.5% |
| Total equity and liabilities | 10/49 | €462,201 | €526,161 | +€63,960 | +13.8% |
| Equity | 10/15 | €423,717 | €472,935 | +€49,218 | +11.6% |
| Contributions | 10/11 | €12,411 | €12,411 | = | 0.0% |
| Reserves | 13 | €411,307 | €460,525 | +€49,218 | +12.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €46,363 | €46,363 | = | 0.0% |
| Distributable reserves | 133 | €363,084 | €412,302 | +€49,218 | +13.6% |
| Amounts payable | 17/49 | €38,484 | €53,226 | +€14,742 | +38.3% |
| Amounts payable within one year | 42/48 | €38,484 | €53,226 | +€14,742 | +38.3% |
| Trade debts | 44 | €15,388 | €26,027 | +€10,639 | +69.1% |
| Suppliers | 440/4 | €15,388 | €26,027 | +€10,639 | +69.1% |
| Taxes, remuneration and social security | 45 | €22,304 | €25,532 | +€3,229 | +14.5% |
| Taxes | 450/3 | €8,411 | €17,790 | +€9,379 | +112% |
| Remuneration and social security | 454/9 | €13,892 | €7,742 | -€6,150 | -44.3% |
| Other amounts payable | 47/48 | €792 | €1,666 | +€874 | +110% |
| Remuneration, social security and pensions | 62 | €66,110 | €17,965 | -€48,144 | -72.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,304 | €27,198 | +€1,894 | +7.5% |
| Other operating charges | 640/8 | €3,492 | €3,252 | -€241 | -6.9% |
| Gross operating margin | 9900 | €60,356 | €114,047 | +€53,692 | +89.0% |
| Operating profit (loss) | 9901 | -€34,551 | €65,632 | +€100,183 | |
| Financial income | 75/76B | €13,039 | €7 | -€13,032 | -99.9% |
| Recurring financial income | 75 | €6 | €7 | +€1 | +23.6% |
| Non-recurring financial income | 76B | €13,033 | - | -€13,033 | |
| Financial charges | 65/66B | €246 | €230 | -€16 | -6.4% |
| Recurring financial charges | 65 | €246 | €230 | -€16 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | -€21,758 | €65,409 | +€87,167 | |
| Income taxes | 67/77 | €142 | €16,191 | +€16,049 | +11,338% |
| Profit (loss) for the period | 9904 | -€21,899 | €49,218 | +€71,117 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,899 | €49,218 | +€71,117 |
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 29 October 2026 via checked.be.