BEP CREMATORIUM: 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.
BEP CREMATORIUM
Largest movements
- Current investments +€10,000
up €10,000 (+1.8%), from €570,000 to €580,000
- Profit (loss) carried forward +€20,050
up €20,050 (+23.4%), from €85,770 to €105,820
- Trade debts -€12,539
down €12,539 (-3.1%), from €398,116 to €385,576
- Gross operating margin -€4,989
down €4,989 (-43.0%), from €11,610 to €6,621
- Financial income +€4,779
up €4,779 (+27.1%), from €17,613 to €22,392
- Financial charges -€1,602
down €1,602 (-75.4%), from €2,124 to €522
- Taxes -€1,069
down €1,069 (-23.7%), from €4,510 to €3,440
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 | €845,904 | €852,746 | +€6,842 | +0.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €167,622 | €167,622 | = | 0.0% |
| Tangible fixed assets | 22/27 | €167,622 | €167,622 | = | 0.0% |
| Land and buildings | 22 | €167,622 | €167,622 | = | 0.0% |
| Current assets | 29/58 | €678,283 | €685,124 | +€6,842 | +1.0% |
| Amounts receivable within one year | 40/41 | €94,048 | €86,590 | -€7,458 | -7.9% |
| Trade receivables | 40 | €94,048 | €86,590 | -€7,458 | -7.9% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Current investments | 50/53 | €570,000 | €580,000 | +€10,000 | +1.8% |
| Cash at bank and in hand | 54/58 | €13,961 | €18,502 | +€4,542 | +32.5% |
| Deferred charges and accrued income | 490/1 | €274 | €32 | -€242 | -88.4% |
| Total equity and liabilities | 10/49 | €845,904 | €852,746 | +€6,842 | +0.8% |
| Equity | 10/15 | €423,150 | €445,338 | +€22,188 | +5.2% |
| Contributions | 10/11 | €337,380 | €339,518 | +€2,138 | +0.6% |
| Profit (loss) carried forward | 14 | €85,770 | €105,820 | +€20,050 | +23.4% |
| Amounts payable | 17/49 | €422,754 | €407,408 | -€15,346 | -3.6% |
| Amounts payable after more than one year | 17 | €0 | €0 | = | |
| Other amounts payable | 178/9 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €422,754 | €407,408 | -€15,346 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Trade debts | 44 | €398,116 | €385,576 | -€12,539 | -3.1% |
| Suppliers | 440/4 | €398,116 | €385,576 | -€12,539 | -3.1% |
| Taxes, remuneration and social security | 45 | €24,639 | €21,832 | -€2,807 | -11.4% |
| Taxes | 450/3 | €23,916 | €21,832 | -€2,084 | -8.7% |
| Remuneration and social security | 454/9 | €723 | €0 | -€723 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €5,000 | €5,000 | = | 0.0% |
| Gross operating margin | 9900 | €11,610 | €6,621 | -€4,989 | -43.0% |
| Operating profit (loss) | 9901 | €6,610 | €1,621 | -€4,989 | -75.5% |
| Financial income | 75/76B | €17,613 | €22,392 | +€4,779 | +27.1% |
| Recurring financial income | 75 | €17,613 | €22,392 | +€4,779 | +27.1% |
| Financial charges | 65/66B | €2,124 | €522 | -€1,602 | -75.4% |
| Recurring financial charges | 65 | €2,124 | €522 | -€1,602 | -75.4% |
| Profit (loss) for the period before taxes | 9903 | €22,099 | €23,491 | +€1,392 | +6.3% |
| Income taxes | 67/77 | €4,510 | €3,440 | -€1,069 | -23.7% |
| Profit (loss) for the period | 9904 | €17,590 | €20,050 | +€2,461 | +14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,590 | €20,050 | +€2,461 | +14.0% |
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.