Crématorium de Charleroi: 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
Crématorium de Charleroi
NACE 64.210, Activities of holding companies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€345,315
2024 · €324,339+€20,976
Equity
€4.1m
2024 · €3.9m+€145,315
Cash
€409,120
2024 · €634,513-€225,393
Balance sheet total
€5.9m
2024 · €6.0m-€127,615
Largest movements
Assets
- Cash -€225,393
down €225,393 (-35.5%), from €634,513 to €409,120
mainly Debts after one year (-€200,000) and Contributions, distributions and other (-€200,000)
- Current investments +€181,798
up €181,798 (+10.9%), from €1.7m to €1.9m
- Tangible fixed assets -€99,002
down €99,002 (-2.8%), from €3.5m to €3.4m
of which Land and buildings: -€103,839
Equity and liabilities
- Debts after one year -€200,000
down €200,000 (-45.6%), from €438,889 to €238,889
- Profit (loss) carried forward +€145,315
up €145,315 (+4.3%), from €3.4m to €3.5m
Income statement
- Gross operating margin +€91,033
up €91,033 (+5.1%), from €1.8m to €1.9m
- Staff costs +€64,904
up €64,904 (+5.8%), from €1.1m to €1.2m
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.
Result 2024
€324,339
Gross operating margin
+€91,033
Staff costs
-€64,904
Depreciation
-€3,499
Provisions
-€7,884
Other operating charges
-€1,439
Financial income
+€5,353
Financial charges
+€6,676
Taxes
-€4,359
Result 2025
€345,315
raises the resultlowers the result
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.
From operations
+€526,348
Investment
-€332,599
Financing
-€419,142
Cash 2024
€634,513
From operations (derived)
+€526,348
Net result for the year
+€345,315
Depreciation
+€243,221
Stocks and contracts
-€3,299
Receivables within one year
+€8,160
Deferred charges and accrued income
-€13,261
Provisions
-€40,947
Trade debts
+€9,810
Tax, wage and social debts
+€3,328
Other debts
-€29,010
Accrued charges and deferred income
+€3,031
Investment (derived)
-€332,599
Investment in fixed assets (net)
-€150,800
Current investments
-€181,798
Financing
-€419,142
Debts after one year
-€200,000
Short-term financial debts
-€19,142
Contributions, distributions and other
-€200,000
Cash 2025
€409,120
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,028,984 | €5,901,369 | -€127,615 | -2.1% |
| Fixed assets | 21/28 | €3,542,484 | €3,450,064 | -€92,421 | -2.6% |
| Tangible fixed assets | 22/27 | €3,520,115 | €3,421,113 | -€99,002 | -2.8% |
| Land and buildings | 22 | €2,865,646 | €2,761,806 | -€103,839 | -3.6% |
| Plant, machinery and equipment | 23 | €626,076 | €630,327 | +€4,251 | +0.7% |
| Furniture and vehicles | 24 | €28,393 | €28,980 | +€586 | +2.1% |
| Financial fixed assets | 28 | €22,369 | €28,950 | +€6,581 | +29.4% |
| Current assets | 29/58 | €2,486,500 | €2,451,305 | -€35,195 | -1.4% |
| Stocks and contracts in progress | 3 | €17,377 | €20,677 | +€3,299 | +19.0% |
| Stocks | 30/36 | €17,377 | €20,677 | +€3,299 | +19.0% |
| Amounts receivable within one year | 40/41 | €134,590 | €126,430 | -€8,160 | -6.1% |
| Trade receivables | 40 | €93,251 | €97,105 | +€3,854 | +4.1% |
| Other amounts receivable | 41 | €41,339 | €29,325 | -€12,014 | -29.1% |
| Current investments | 50/53 | €1,673,790 | €1,855,588 | +€181,798 | +10.9% |
| Cash at bank and in hand | 54/58 | €634,513 | €409,120 | -€225,393 | -35.5% |
| Deferred charges and accrued income | 490/1 | €26,229 | €39,491 | +€13,261 | +50.6% |
| Total equity and liabilities | 10/49 | €6,028,984 | €5,901,369 | -€127,615 | -2.1% |
| Equity | 10/15 | €3,927,688 | €4,073,003 | +€145,315 | +3.7% |
| Contributions | 10/11 | €496,248 | €496,248 | = | 0.0% |
| Capital | 10 | €496,248 | €496,248 | = | 0.0% |
| Issued capital | 100 | €496,248 | €496,248 | = | 0.0% |
| Reserves | 13 | €49,625 | €49,625 | = | 0.0% |
| Non-distributable reserves | 130/1 | €49,625 | €49,625 | = | 0.0% |
| Legal reserve | 130 | €49,625 | €49,625 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,381,815 | €3,527,130 | +€145,315 | +4.3% |
| Provisions and deferred taxes | 16 | €217,374 | €176,426 | -€40,947 | -18.8% |
| Provisions for liabilities and charges | 160/5 | €217,374 | €176,426 | -€40,947 | -18.8% |
| Major repairs and maintenance | 162 | €217,374 | €176,426 | -€40,947 | -18.8% |
| Amounts payable | 17/49 | €1,883,923 | €1,651,940 | -€231,983 | -12.3% |
| Amounts payable after more than one year | 17 | €438,889 | €238,889 | -€200,000 | -45.6% |
| Financial debts | 170/4 | €438,889 | €238,889 | -€200,000 | -45.6% |
| Amounts payable within one year | 42/48 | €1,443,032 | €1,408,018 | -€35,014 | -2.4% |
| Current portion of amounts payable after more than one year | 42 | €200,000 | €200,000 | = | 0.0% |
| Financial debts | 43 | €83,646 | €64,504 | -€19,142 | -22.9% |
| Credit institutions | 430/8 | €83,646 | €64,504 | -€19,142 | -22.9% |
| Trade debts | 44 | €682,335 | €692,145 | +€9,810 | +1.4% |
| Suppliers | 440/4 | €682,335 | €692,145 | +€9,810 | +1.4% |
| Taxes, remuneration and social security | 45 | €186,513 | €189,841 | +€3,328 | +1.8% |
| Taxes | 450/3 | €33,995 | €20,114 | -€13,881 | -40.8% |
| Remuneration and social security | 454/9 | €152,518 | €169,727 | +€17,209 | +11.3% |
| Other amounts payable | 47/48 | €290,538 | €261,528 | -€29,010 | -10.0% |
| Accrued charges and deferred income | 492/3 | €2,002 | €5,033 | +€3,031 | +151% |
| Non-recurring operating income | 76A | €13,617 | - | -€13,617 | |
| Remuneration, social security and pensions | 62 | €1,114,105 | €1,179,009 | +€64,904 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €239,722 | €243,221 | +€3,499 | +1.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€48,832 | -€40,947 | +€7,884 | +16.1% |
| Other operating charges | 640/8 | €27,209 | €28,648 | +€1,439 | +5.3% |
| Gross operating margin | 9900 | €1,785,295 | €1,876,328 | +€91,033 | +5.1% |
| Operating profit (loss) | 9901 | €453,091 | €466,397 | +€13,306 | +2.9% |
| Financial income | 75/76B | €22,446 | €27,800 | +€5,353 | +23.9% |
| Recurring financial income | 75 | €22,446 | €27,800 | +€5,353 | +23.9% |
| Financial charges | 65/66B | €33,403 | €26,728 | -€6,676 | -20.0% |
| Recurring financial charges | 65 | €33,403 | €26,728 | -€6,676 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €442,134 | €467,470 | +€25,335 | +5.7% |
| Income taxes | 67/77 | €117,795 | €122,154 | +€4,359 | +3.7% |
| Profit (loss) for the period | 9904 | €324,339 | €345,315 | +€20,976 | +6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €324,339 | €345,315 | +€20,976 | +6.5% |
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 31 October 2026 via checked.be.