CARE & FUNERAL: 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.
CARE & FUNERAL
Largest movements
- Tangible fixed assets +€20,102
up €20,102 (+103%), from €19,451 to €39,554
- Receivables within one year -€16,257
down €16,257 (-53.4%), from €30,469 to €14,212
of which Trade receivables: -€15,024
- Cash +€16,157
up €16,157 (+35.6%), from €45,422 to €61,579
mainly Net result for the year (+€49,561) and Receivables within one year (+€16,257)
- Profit (loss) carried forward +€49,560
up €49,560 (+111%), from €44,521 to €94,082
- Other debts -€42,561
no longer reported in 2025 (was €42,561)
- Tax, wage and social debts +€10,164
up €10,164 (+91.3%), from €11,130 to €21,294
of which Remuneration and social security: +€21,294
- Trade debts +€2,838
new in 2025: €2,838
- Turnover +€9,155
up €9,155 (+3.9%), from €236,586 to €245,741
- Gross operating margin +€8,769
up €8,769 (+15.0%), from €58,609 to €67,378
- Depreciation +€2,500
up €2,500 (+86.3%), from €2,898 to €5,398
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 | €98,312 | €118,314 | +€20,002 | +20.3% |
| Fixed assets | 21/28 | €22,421 | €42,524 | +€20,102 | +89.7% |
| Tangible fixed assets | 22/27 | €19,451 | €39,554 | +€20,102 | +103% |
| Furniture and vehicles | 24 | €19,451 | €39,554 | +€20,102 | +103% |
| Financial fixed assets | 28 | €2,970 | €2,970 | = | 0.0% |
| Current assets | 29/58 | €75,891 | €75,791 | -€100 | -0.1% |
| Amounts receivable within one year | 40/41 | €30,469 | €14,212 | -€16,257 | -53.4% |
| Trade receivables | 40 | €26,612 | €11,589 | -€15,024 | -56.5% |
| Other amounts receivable | 41 | €3,857 | €2,623 | -€1,234 | -32.0% |
| Cash at bank and in hand | 54/58 | €45,422 | €61,579 | +€16,157 | +35.6% |
| Total equity and liabilities | 10/49 | €98,312 | €118,314 | +€20,002 | +20.3% |
| Equity | 10/15 | €44,621 | €94,182 | +€49,560 | +111% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Capital | 10 | €100 | €100 | = | 0.0% |
| Issued capital | 100 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,521 | €94,082 | +€49,560 | +111% |
| Amounts payable | 17/49 | €53,691 | €24,132 | -€29,558 | -55.1% |
| Amounts payable within one year | 42/48 | €53,691 | €24,132 | -€29,558 | -55.1% |
| Trade debts | 44 | - | €2,838 | +€2,838 | |
| Suppliers | 440/4 | - | €2,838 | +€2,838 | |
| Taxes, remuneration and social security | 45 | €11,130 | €21,294 | +€10,164 | +91.3% |
| Taxes | 450/3 | €11,130 | - | -€11,130 | |
| Remuneration and social security | 454/9 | - | €21,294 | +€21,294 | |
| Other amounts payable | 47/48 | €42,561 | - | -€42,561 | |
| Turnover | 70 | €236,586 | €245,741 | +€9,155 | +3.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €177,978 | €178,363 | +€386 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,898 | €5,398 | +€2,500 | +86.3% |
| Gross operating margin | 9900 | €58,609 | €67,378 | +€8,769 | +15.0% |
| Operating profit (loss) | 9901 | €55,711 | €61,980 | +€6,269 | +11.3% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €59 | €34 | -€26 | -43.1% |
| Recurring financial charges | 65 | €59 | €34 | -€26 | -43.1% |
| Profit (loss) for the period before taxes | 9903 | €55,652 | €61,951 | +€6,299 | +11.3% |
| Income taxes | 67/77 | €11,130 | €12,390 | +€1,260 | +11.3% |
| Profit (loss) for the period | 9904 | €44,521 | €49,561 | +€5,039 | +11.3% |
| Profit (loss) for the period to be appropriated | 9905 | €44,521 | €49,561 | +€5,039 | +11.3% |
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 27 October 2026 via checked.be.