Crematorium Brugge: 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.
Crematorium Brugge
Largest movements
- Receivables within one year -€100,202
down €100,202 (-1.9%), from €5.3m to €5.2m
of which Trade receivables: -€87,306
- Tangible fixed assets -€69,836
down €69,836 (-5.5%), from €1.3m to €1.2m
of which Plant, machinery and equipment: -€70,320
- Tax, wage and social debts -€182,253
down €182,253 (-64.4%), from €283,184 to €100,932
of which Taxes: -€204,762
- Trade debts -€84,511
down €84,511 (-4.6%), from €1.8m to €1.8m
- Profit (loss) carried forward +€76,624
up €76,624 (+1.8%), from €4.3m to €4.4m
- Gross operating margin +€210,229
up €210,229 (+34.9%), from €602,270 to €812,499
- Other operating charges +€90,089
up €90,089 (+206%), from €43,752 to €133,842
- Staff costs +€65,952
up €65,952 (+16.3%), from €404,269 to €470,222
- Financial income -€20,002
down €20,002 (-13.5%), from €147,786 to €127,784
- Taxes +€16,725
up €16,725 (+84.1%), from €19,881 to €36,606
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 | €6,649,422 | €6,473,891 | -€175,531 | -2.6% |
| Fixed assets | 21/28 | €1,274,050 | €1,204,214 | -€69,836 | -5.5% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €1,273,568 | €1,203,732 | -€69,836 | -5.5% |
| Land and buildings | 22 | €683,307 | €700,978 | +€17,671 | +2.6% |
| Plant, machinery and equipment | 23 | €527,530 | €457,210 | -€70,320 | -13.3% |
| Furniture and vehicles | 24 | €47,833 | €33,800 | -€14,032 | -29.3% |
| Other tangible fixed assets | 26 | €13,345 | €11,743 | -€1,602 | -12.0% |
| Assets under construction and advance payments | 27 | €1,553 | - | -€1,553 | |
| Financial fixed assets | 28 | €482 | €482 | = | 0.0% |
| Current assets | 29/58 | €5,375,372 | €5,269,677 | -€105,695 | -2.0% |
| Stocks and contracts in progress | 3 | €7,785 | €10,563 | +€2,779 | +35.7% |
| Stocks | 30/36 | €7,785 | €10,563 | +€2,779 | +35.7% |
| Amounts receivable within one year | 40/41 | €5,321,970 | €5,221,768 | -€100,202 | -1.9% |
| Trade receivables | 40 | €654,808 | €567,502 | -€87,306 | -13.3% |
| Other amounts receivable | 41 | €4,667,162 | €4,654,266 | -€12,896 | -0.3% |
| Cash at bank and in hand | 54/58 | €31,633 | €30,928 | -€705 | -2.2% |
| Deferred charges and accrued income | 490/1 | €13,985 | €6,419 | -€7,566 | -54.1% |
| Total equity and liabilities | 10/49 | €6,649,422 | €6,473,891 | -€175,531 | -2.6% |
| Equity | 10/15 | €4,501,451 | €4,578,076 | +€76,624 | +1.7% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €27,098 | €27,098 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €12,098 | €12,098 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,324,354 | €4,400,978 | +€76,624 | +1.8% |
| Amounts payable | 17/49 | €2,147,971 | €1,895,815 | -€252,155 | -11.7% |
| Amounts payable within one year | 42/48 | €2,122,603 | €1,855,840 | -€266,764 | -12.6% |
| Trade debts | 44 | €1,839,419 | €1,754,908 | -€84,511 | -4.6% |
| Suppliers | 440/4 | €1,839,419 | €1,754,908 | -€84,511 | -4.6% |
| Taxes, remuneration and social security | 45 | €283,184 | €100,932 | -€182,253 | -64.4% |
| Taxes | 450/3 | €227,292 | €22,530 | -€204,762 | -90.1% |
| Remuneration and social security | 454/9 | €55,893 | €78,402 | +€22,509 | +40.3% |
| Accrued charges and deferred income | 492/3 | €25,367 | €39,976 | +€14,609 | +57.6% |
| Non-recurring operating income | 76A | €0 | - | -€0 | |
| Remuneration, social security and pensions | 62 | €404,269 | €470,222 | +€65,952 | +16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €205,188 | €214,850 | +€9,662 | +4.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,007 | €5,538 | +€4,531 | +450% |
| Other operating charges | 640/8 | €43,752 | €133,842 | +€90,089 | +206% |
| Non-recurring operating charges | 66A | €73 | - | -€73 | |
| Gross operating margin | 9900 | €602,270 | €812,499 | +€210,229 | +34.9% |
| Operating profit (loss) | 9901 | -€52,019 | -€11,952 | +€40,067 | +77.0% |
| Financial income | 75/76B | €147,786 | €127,784 | -€20,002 | -13.5% |
| Recurring financial income | 75 | €147,786 | €127,784 | -€20,002 | -13.5% |
| Financial charges | 65/66B | €929 | €2,602 | +€1,673 | +180% |
| Recurring financial charges | 65 | €929 | €2,602 | +€1,673 | +180% |
| Profit (loss) for the period before taxes | 9903 | €94,838 | €113,230 | +€18,393 | +19.4% |
| Income taxes | 67/77 | €19,881 | €36,606 | +€16,725 | +84.1% |
| Profit (loss) for the period | 9904 | €74,956 | €76,624 | +€1,668 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €74,956 | €76,624 | +€1,668 | +2.2% |
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 24 October 2026 via checked.be.