CHRIMA: 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.
What changed
CHRIMA
NACE 96.301, Funeral services
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€14,264
2023 · -€23,073+€37,337
Equity
€1.2m
2023 · €1.2m+€14,264
Cash
€96,737
2023 · €448,507-€351,770
Balance sheet total
€1.3m
2023 · €1.6m-€237,614
Largest movements
Assets
- Cash -€351,770
down €351,770 (-78.4%), from €448,507 to €96,737
mainly Other debts (-€222,815) and Current investments (-€212,567)
- Current investments +€212,567
new in 2024: €212,567
- Tangible fixed assets -€55,974
down €55,974 (-6.8%), from €826,967 to €770,993
of which Land and buildings: -€58,035
- Receivables within one year -€23,995
down €23,995 (-8.5%), from €283,503 to €259,508
of which Other amounts receivable: -€44,090
- Deferred charges and accrued income -€18,441
down €18,441 (-76.8%), from €24,010 to €5,568
Equity and liabilities
- Other debts -€222,815
down €222,815 (-82.6%), from €269,657 to €46,842
- Short-term financial debts -€25,667
no longer reported in 2024 (was €25,667)
Income statement
- Staff costs -€57,831
down €57,831 (-80.5%), from €71,803 to €13,972
- Gross operating margin -€38,162
down €38,162 (-25.0%), from €152,929 to €114,767
- Taxes +€4,379
up €4,379 (+531%), from €825 to €5,203
- Other operating charges -€2,759
down €2,759 (-29.8%), from €9,270 to €6,511
From the 2023 result to the 2024 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.
Result 2023
-€23,073
Gross operating margin
-€38,162
Staff costs
+€57,831
Depreciation
-€740
Other operating charges
+€2,759
Other operating items
+€34,551
Financial income
+€825
Financial charges
+€599
Taxes
-€4,379
Deferred taxes and other
-€15,948
Result 2024
€14,264
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€70,079
Investment
-€233,438
Financing
-€48,253
Cash 2023
€448,507
From operations (derived)
-€70,079
Net result for the year
+€14,264
Depreciation
+€76,845
Receivables within one year
+€23,995
Deferred charges and accrued income
+€18,441
Provisions
-€1,556
Trade debts
+€14,407
Tax, wage and social debts
+€6,290
Other debts
-€222,815
Accrued charges and deferred income
+€50
Investment (derived)
-€233,438
Investment in fixed assets (net)
-€20,871
Current investments
-€212,567
Financing
-€48,253
Debts after one year
-€10,199
Current portion of long-term debt
-€12,388
Short-term financial debts
-€25,667
Cash 2024
€96,737
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,582,986 | €1,345,373 | -€237,614 | -15.0% |
| Fixed assets | 21/28 | €826,967 | €770,993 | -€55,974 | -6.8% |
| Tangible fixed assets | 22/27 | €826,967 | €770,993 | -€55,974 | -6.8% |
| Land and buildings | 22 | €763,319 | €705,283 | -€58,035 | -7.6% |
| Plant, machinery and equipment | 23 | €2,488 | €1,495 | -€993 | -39.9% |
| Furniture and vehicles | 24 | €61,160 | €64,214 | +€3,055 | +5.0% |
| Current assets | 29/58 | €756,020 | €574,380 | -€181,640 | -24.0% |
| Amounts receivable within one year | 40/41 | €283,503 | €259,508 | -€23,995 | -8.5% |
| Trade receivables | 40 | €41,246 | €61,342 | +€20,095 | +48.7% |
| Other amounts receivable | 41 | €242,256 | €198,166 | -€44,090 | -18.2% |
| Current investments | 50/53 | - | €212,567 | +€212,567 | |
| Cash at bank and in hand | 54/58 | €448,507 | €96,737 | -€351,770 | -78.4% |
| Deferred charges and accrued income | 490/1 | €24,010 | €5,568 | -€18,441 | -76.8% |
| Total equity and liabilities | 10/49 | €1,582,986 | €1,345,373 | -€237,614 | -15.0% |
| Equity | 10/15 | €1,204,472 | €1,218,736 | +€14,264 | +1.2% |
| Contributions | 10/11 | €9,099 | €9,099 | = | 0.0% |
| Reserves | 13 | €1,195,031 | €1,209,295 | +€14,264 | +1.2% |
| Non-distributable reserves | 130/1 | €8,251 | €8,251 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,251 | €8,251 | = | 0.0% |
| Tax-exempt reserves | 132 | €44,328 | €39,661 | -€4,667 | -10.5% |
| Distributable reserves | 133 | €1,142,452 | €1,161,383 | +€18,931 | +1.7% |
| Profit (loss) carried forward | 14 | €342 | €342 | = | 0.0% |
| Provisions and deferred taxes | 16 | €14,776 | €13,220 | -€1,556 | -10.5% |
| Provisions for liabilities and charges | 160/5 | €14,776 | €13,220 | -€1,556 | -10.5% |
| Taxes | 161 | €14,776 | €13,220 | -€1,556 | -10.5% |
| Amounts payable | 17/49 | €363,738 | €113,417 | -€250,322 | -68.8% |
| Amounts payable after more than one year | 17 | €37,949 | €27,751 | -€10,199 | -26.9% |
| Financial debts | 170/4 | €37,949 | €27,751 | -€10,199 | -26.9% |
| Amounts payable within one year | 42/48 | €325,789 | €85,616 | -€240,173 | -73.7% |
| Current portion of amounts payable after more than one year | 42 | €22,587 | €10,199 | -€12,388 | -54.8% |
| Financial debts | 43 | €25,667 | - | -€25,667 | |
| Credit institutions | 430/8 | €25,667 | - | -€25,667 | |
| Trade debts | 44 | €2,184 | €16,591 | +€14,407 | +660% |
| Suppliers | 440/4 | €2,184 | €16,591 | +€14,407 | +660% |
| Taxes, remuneration and social security | 45 | €5,695 | €11,985 | +€6,290 | +110% |
| Taxes | 450/3 | €5,695 | €11,985 | +€6,290 | +110% |
| Other amounts payable | 47/48 | €269,657 | €46,842 | -€222,815 | -82.6% |
| Accrued charges and deferred income | 492/3 | - | €50 | +€50 | |
| Remuneration, social security and pensions | 62 | €71,803 | €13,972 | -€57,831 | -80.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,105 | €76,845 | +€740 | +1.0% |
| Other operating charges | 640/8 | €9,270 | €6,511 | -€2,759 | -29.8% |
| Non-recurring operating charges | 66A | €34,551 | - | -€34,551 | |
| Gross operating margin | 9900 | €152,929 | €114,767 | -€38,162 | -25.0% |
| Operating profit (loss) | 9901 | -€38,801 | €17,439 | +€56,240 | |
| Financial income | 75/76B | €1,980 | €2,806 | +€825 | +41.7% |
| Recurring financial income | 75 | €1,980 | €2,806 | +€825 | +41.7% |
| Financial charges | 65/66B | €2,932 | €2,333 | -€599 | -20.4% |
| Recurring financial charges | 65 | €2,932 | €2,333 | -€599 | -20.4% |
| Profit (loss) for the period before taxes | 9903 | -€39,752 | €17,912 | +€57,664 | |
| Transfer from deferred taxes | 780 | €17,504 | €1,556 | -€15,948 | -91.1% |
| Income taxes | 67/77 | €825 | €5,203 | +€4,379 | +531% |
| Profit (loss) for the period | 9904 | -€23,073 | €14,264 | +€37,337 | |
| Transfer from tax-exempt reserves | 789 | €4,702 | €4,667 | -€35 | -0.7% |
| Transfer to tax-exempt reserves | 689 | €15,937 | - | -€15,937 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,308 | €18,931 | +€53,239 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.