CB Uitvaart: 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.
CB Uitvaart
Largest movements
- Receivables within one year +€97,521
up €97,521 (+165%), from €59,092 to €156,613
of which Other amounts receivable: +€114,504
- Cash +€68,964
up €68,964 (+16.1%), from €427,989 to €496,953
mainly Net result for the year (+€213,280) and Depreciation (+€85,765)
- Tangible fixed assets +€34,422
up €34,422 (+6.7%), from €510,301 to €544,723
of which Furniture and vehicles: +€28,396
- Reserves +€213,280
up €213,280 (+29.0%), from €735,780 to €949,059
- Other debts -€18,826
down €18,826 (-79.2%), from €23,760 to €4,934
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Depreciation +€12,092
up €12,092 (+16.4%), from €73,672 to €85,765
- Staff costs -€6,810
down €6,810 (-50.9%), from €13,392 to €6,582
- Taxes +€4,976
up €4,976 (+7.8%), from €63,843 to €68,819
- Financial charges +€4,680
up €4,680 (+43.9%), from €10,650 to €15,331
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 | €1,009,739 | €1,213,696 | +€203,957 | +20.2% |
| Fixed assets | 21/28 | €516,301 | €550,723 | +€34,422 | +6.7% |
| Tangible fixed assets | 22/27 | €510,301 | €544,723 | +€34,422 | +6.7% |
| Land and buildings | 22 | €347,477 | €367,380 | +€19,903 | +5.7% |
| Plant, machinery and equipment | 23 | €51,116 | €39,033 | -€12,083 | -23.6% |
| Furniture and vehicles | 24 | €103,738 | €132,134 | +€28,396 | +27.4% |
| Other tangible fixed assets | 26 | €7,970 | €6,176 | -€1,795 | -22.5% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €493,439 | €662,973 | +€169,535 | +34.4% |
| Amounts receivable within one year | 40/41 | €59,092 | €156,613 | +€97,521 | +165% |
| Trade receivables | 40 | €49,229 | €32,246 | -€16,983 | -34.5% |
| Other amounts receivable | 41 | €9,863 | €124,367 | +€114,504 | +1,161% |
| Cash at bank and in hand | 54/58 | €427,989 | €496,953 | +€68,964 | +16.1% |
| Deferred charges and accrued income | 490/1 | €6,357 | €9,407 | +€3,050 | +48.0% |
| Total equity and liabilities | 10/49 | €1,009,739 | €1,213,696 | +€203,957 | +20.2% |
| Equity | 10/15 | €741,980 | €967,659 | +€225,680 | +30.4% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €735,780 | €949,059 | +€213,280 | +29.0% |
| Distributable reserves | 133 | €735,780 | €949,059 | +€213,280 | +29.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €267,760 | €246,037 | -€21,723 | -8.1% |
| Amounts payable after more than one year | 17 | €132,480 | €125,526 | -€6,954 | -5.2% |
| Financial debts | 170/4 | €132,480 | €125,526 | -€6,954 | -5.2% |
| Amounts payable within one year | 42/48 | €135,280 | €120,510 | -€14,769 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €39,064 | €37,590 | -€1,474 | -3.8% |
| Financial debts | 43 | €210 | €1,999 | +€1,789 | +853% |
| Credit institutions | 430/8 | €210 | €1,999 | +€1,789 | +853% |
| Trade debts | 44 | €67,239 | €64,578 | -€2,661 | -4.0% |
| Suppliers | 440/4 | €67,239 | €64,578 | -€2,661 | -4.0% |
| Taxes, remuneration and social security | 45 | €5,008 | €11,410 | +€6,402 | +128% |
| Taxes | 450/3 | - | €6,000 | +€6,000 | |
| Remuneration and social security | 454/9 | €5,008 | €5,410 | +€402 | +8.0% |
| Other amounts payable | 47/48 | €23,760 | €4,934 | -€18,826 | -79.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €13,392 | €6,582 | -€6,810 | -50.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,672 | €85,765 | +€12,092 | +16.4% |
| Other operating charges | 640/8 | €7,792 | €6,506 | -€1,286 | -16.5% |
| Gross operating margin | 9900 | €396,510 | €393,512 | -€2,998 | -0.8% |
| Operating profit (loss) | 9901 | €301,654 | €294,659 | -€6,995 | -2.3% |
| Financial income | 75/76B | €1,507 | €2,771 | +€1,264 | +83.8% |
| Recurring financial income | 75 | €1,507 | €2,771 | +€1,264 | +83.8% |
| Financial charges | 65/66B | €10,650 | €15,331 | +€4,680 | +43.9% |
| Recurring financial charges | 65 | €10,650 | €15,331 | +€4,680 | +43.9% |
| Profit (loss) for the period before taxes | 9903 | €292,511 | €282,098 | -€10,412 | -3.6% |
| Income taxes | 67/77 | €63,843 | €68,819 | +€4,976 | +7.8% |
| Profit (loss) for the period | 9904 | €228,668 | €213,280 | -€15,388 | -6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €228,668 | €213,280 | -€15,388 | -6.7% |
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 26 October 2026 via checked.be.