BRUSSELS FUNERALS SERVICES: 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.
BRUSSELS FUNERALS SERVICES
Largest movements
- Receivables within one year +€31,291
up €31,291 (+156%), from €20,112 to €51,403
of which Trade receivables: +€25,606
- Cash -€20,502
down €20,502 (-56.0%), from €36,591 to €16,089
mainly Receivables within one year (-€31,291) and Net result for the year (-€18,997)
- Trade debts +€30,592
up €30,592 (+78.0%), from €39,224 to €69,816
- Profit (loss) carried forward -€18,997
down €18,997, from €14,413 to -€4,584
- Tax, wage and social debts -€2,206
down €2,206 (-100%), from €2,206 to €0
- Other debts +€1,888
up €1,888 (+141%), from €1,336 to €3,224
- Gross operating margin -€27,900
down €27,900, from €12,787 to -€15,113
- Taxes -€2,064
down €2,064 (-100%), from €2,064 to €0
- Write-downs -€1,820
down €1,820 (-100%), from €1,820 to €0
- Depreciation +€1,029
up €1,029 (+47.1%), from €2,184 to €3,213
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 | €67,179 | €78,455 | +€11,276 | +16.8% |
| Fixed assets | 21/28 | €10,476 | €10,873 | +€397 | +3.8% |
| Tangible fixed assets | 22/27 | €10,476 | €10,873 | +€397 | +3.8% |
| Plant, machinery and equipment | 23 | €880 | €3,627 | +€2,747 | +312% |
| Furniture and vehicles | 24 | €9,596 | €7,246 | -€2,350 | -24.5% |
| Current assets | 29/58 | €56,703 | €67,583 | +€10,880 | +19.2% |
| Amounts receivable within one year | 40/41 | €20,112 | €51,403 | +€31,291 | +156% |
| Trade receivables | 40 | €18,033 | €43,638 | +€25,606 | +142% |
| Other amounts receivable | 41 | €2,079 | €7,764 | +€5,685 | +273% |
| Cash at bank and in hand | 54/58 | €36,591 | €16,089 | -€20,502 | -56.0% |
| Deferred charges and accrued income | 490/1 | - | €91 | +€91 | |
| Total equity and liabilities | 10/49 | €67,179 | €78,455 | +€11,276 | +16.8% |
| Equity | 10/15 | €24,413 | €5,416 | -€18,997 | -77.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,413 | -€4,584 | -€18,997 | |
| Amounts payable | 17/49 | €42,766 | €73,040 | +€30,274 | +70.8% |
| Amounts payable within one year | 42/48 | €42,766 | €73,040 | +€30,274 | +70.8% |
| Trade debts | 44 | €39,224 | €69,816 | +€30,592 | +78.0% |
| Suppliers | 440/4 | €39,224 | €69,816 | +€30,592 | +78.0% |
| Taxes, remuneration and social security | 45 | €2,206 | €0 | -€2,206 | -100% |
| Taxes | 450/3 | €2,206 | €0 | -€2,206 | -100% |
| Other amounts payable | 47/48 | €1,336 | €3,224 | +€1,888 | +141% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,184 | €3,213 | +€1,029 | +47.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,820 | €0 | -€1,820 | -100% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €12,787 | -€15,113 | -€27,900 | |
| Operating profit (loss) | 9901 | €8,396 | -€18,726 | -€27,122 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +3,000% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +3,000% |
| Financial charges | 65/66B | €226 | €271 | +€45 | +20.2% |
| Recurring financial charges | 65 | €226 | €271 | +€45 | +20.2% |
| Profit (loss) for the period before taxes | 9903 | €8,170 | -€18,997 | -€27,167 | |
| Income taxes | 67/77 | €2,064 | €0 | -€2,064 | -100% |
| Profit (loss) for the period | 9904 | €6,106 | -€18,997 | -€25,103 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,106 | -€18,997 | -€25,103 |
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 18 October 2026 via checked.be.