Centre funéraire Mathieu: 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.
Centre funéraire Mathieu
Largest movements
- Tangible fixed assets -€54,351
down €54,351 (-4.0%), from €1.3m to €1.3m
of which Land and buildings: -€40,250
- Intangible fixed assets -€41,850
down €41,850 (-6.6%), from €630,725 to €588,875
- Cash +€28,826
up €28,826 (+74.7%), from €38,575 to €67,401
mainly Depreciation (+€123,722) and Net result for the year (+€85,490)
- Debts after one year -€180,028
down €180,028 (-10.9%), from €1.7m to €1.5m
- Profit (loss) carried forward +€85,490
up €85,490 (+107%), from €79,626 to €165,117
- Advances received +€77,046
up €77,046 (+117%), from €65,679 to €142,725
- Other debts -€21,229
down €21,229 (-99.0%), from €21,442 to €212
- Gross operating margin +€103,767
up €103,767 (+34.8%), from €297,906 to €401,673
- Staff costs +€38,055
up €38,055 (+54.9%), from €69,267 to €107,322
- Financial charges -€20,322
down €20,322 (-25.9%), from €78,492 to €58,170
- Taxes +€19,845
up €19,845 (+530%), from €3,742 to €23,587
- Depreciation -€10,333
down €10,333 (-7.7%), from €134,055 to €123,722
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 | €2,109,098 | €2,049,405 | -€59,694 | -2.8% |
| Fixed assets | 21/28 | €1,974,224 | €1,878,023 | -€96,201 | -4.9% |
| Intangible fixed assets | 21 | €630,725 | €588,875 | -€41,850 | -6.6% |
| Tangible fixed assets | 22/27 | €1,343,499 | €1,289,147 | -€54,351 | -4.0% |
| Land and buildings | 22 | €1,304,203 | €1,263,953 | -€40,250 | -3.1% |
| Plant, machinery and equipment | 23 | €482 | €179 | -€302 | -62.8% |
| Furniture and vehicles | 24 | €38,814 | €25,015 | -€13,799 | -35.6% |
| Current assets | 29/58 | €134,875 | €171,382 | +€36,507 | +27.1% |
| Stocks and contracts in progress | 3 | €35,053 | €38,379 | +€3,326 | +9.5% |
| Stocks | 30/36 | €35,053 | €38,379 | +€3,326 | +9.5% |
| Amounts receivable within one year | 40/41 | €56,126 | €58,199 | +€2,073 | +3.7% |
| Trade receivables | 40 | €56,126 | €58,199 | +€2,073 | +3.7% |
| Cash at bank and in hand | 54/58 | €38,575 | €67,401 | +€28,826 | +74.7% |
| Deferred charges and accrued income | 490/1 | €5,121 | €7,402 | +€2,281 | +44.6% |
| Total equity and liabilities | 10/49 | €2,109,098 | €2,049,405 | -€59,694 | -2.8% |
| Equity | 10/15 | €100,086 | €185,577 | +€85,490 | +85.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,626 | €165,117 | +€85,490 | +107% |
| Amounts payable | 17/49 | €2,009,012 | €1,863,828 | -€145,184 | -7.2% |
| Amounts payable after more than one year | 17 | €1,658,553 | €1,478,525 | -€180,028 | -10.9% |
| Financial debts | 170/4 | €1,658,553 | €1,478,525 | -€180,028 | -10.9% |
| Amounts payable within one year | 42/48 | €350,459 | €385,303 | +€34,844 | +9.9% |
| Current portion of amounts payable after more than one year | 42 | €180,684 | €179,178 | -€1,506 | -0.8% |
| Trade debts | 44 | €59,199 | €39,670 | -€19,530 | -33.0% |
| Suppliers | 440/4 | €59,199 | €39,670 | -€19,530 | -33.0% |
| Advances received on contracts in progress | 46 | €65,679 | €142,725 | +€77,046 | +117% |
| Taxes, remuneration and social security | 45 | €23,455 | €23,518 | +€63 | +0.3% |
| Taxes | 450/3 | €9,823 | €15,386 | +€5,562 | +56.6% |
| Remuneration and social security | 454/9 | €13,632 | €8,132 | -€5,500 | -40.3% |
| Other amounts payable | 47/48 | €21,442 | €212 | -€21,229 | -99.0% |
| Non-recurring operating income | 76A | €826 | - | -€826 | |
| Remuneration, social security and pensions | 62 | €69,267 | €107,322 | +€38,055 | +54.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €134,055 | €123,722 | -€10,333 | -7.7% |
| Other operating charges | 640/8 | €5,213 | €3,823 | -€1,390 | -26.7% |
| Gross operating margin | 9900 | €297,906 | €401,673 | +€103,767 | +34.8% |
| Operating profit (loss) | 9901 | €89,371 | €166,806 | +€77,435 | +86.6% |
| Financial income | 75/76B | €153 | €441 | +€287 | +187% |
| Recurring financial income | 75 | €153 | €441 | +€287 | +187% |
| Financial charges | 65/66B | €78,492 | €58,170 | -€20,322 | -25.9% |
| Recurring financial charges | 65 | €78,492 | €58,170 | -€20,322 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €11,033 | €109,077 | +€98,044 | +889% |
| Income taxes | 67/77 | €3,742 | €23,587 | +€19,845 | +530% |
| Profit (loss) for the period | 9904 | €7,291 | €85,490 | +€78,200 | +1,073% |
| Profit (loss) for the period to be appropriated | 9905 | €7,291 | €85,490 | +€78,200 | +1,073% |
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.