Crematorium Hasselt: 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 Hasselt
Largest movements
- Cash +€323,827
up €323,827 (+65.7%), from €493,036 to €816,863
mainly Receivables within one year (+€208,898) and Depreciation (+€112,243)
- Receivables within one year -€208,898
down €208,898 (-76.8%), from €271,860 to €62,961
of which Trade receivables: -€197,782
- Tangible fixed assets -€78,502
down €78,502 (-7.5%), from €1.0m to €964,659
of which Land and buildings: -€49,028
- Tax, wage and social debts +€34,218
up €34,218 (+36.5%), from €93,816 to €128,034
of which Taxes: +€35,848
- Gross operating margin -€10,173
down €10,173 (-2.0%), from €511,251 to €501,078
- Staff costs -€8,503
down €8,503 (-2.2%), from €392,891 to €384,388
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 | €1,828,368 | €1,857,419 | +€29,050 | +1.6% |
| Fixed assets | 21/28 | €1,055,041 | €975,144 | -€79,897 | -7.6% |
| Intangible fixed assets | 21 | €11,806 | €10,411 | -€1,395 | -11.8% |
| Tangible fixed assets | 22/27 | €1,043,161 | €964,659 | -€78,502 | -7.5% |
| Land and buildings | 22 | €914,335 | €865,307 | -€49,028 | -5.4% |
| Plant, machinery and equipment | 23 | €128,826 | €99,352 | -€29,474 | -22.9% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €773,327 | €882,274 | +€108,947 | +14.1% |
| Amounts receivable within one year | 40/41 | €271,860 | €62,961 | -€208,898 | -76.8% |
| Trade receivables | 40 | €260,448 | €62,666 | -€197,782 | -75.9% |
| Other amounts receivable | 41 | €11,412 | €295 | -€11,117 | -97.4% |
| Cash at bank and in hand | 54/58 | €493,036 | €816,863 | +€323,827 | +65.7% |
| Deferred charges and accrued income | 490/1 | €8,431 | €2,450 | -€5,981 | -70.9% |
| Total equity and liabilities | 10/49 | €1,828,368 | €1,857,419 | +€29,050 | +1.6% |
| Equity | 10/15 | €1,625,019 | €1,626,748 | +€1,729 | +0.1% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €28,017 | €28,017 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €8,017 | €8,017 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,397,002 | €1,398,731 | +€1,729 | +0.1% |
| Amounts payable | 17/49 | €203,349 | €230,671 | +€27,322 | +13.4% |
| Amounts payable within one year | 42/48 | €198,995 | €227,786 | +€28,791 | +14.5% |
| Trade debts | 44 | €103,180 | €99,423 | -€3,757 | -3.6% |
| Suppliers | 440/4 | €103,180 | €99,423 | -€3,757 | -3.6% |
| Taxes, remuneration and social security | 45 | €93,816 | €128,034 | +€34,218 | +36.5% |
| Taxes | 450/3 | €23,150 | €58,999 | +€35,848 | +155% |
| Remuneration and social security | 454/9 | €70,665 | €69,035 | -€1,630 | -2.3% |
| Other amounts payable | 47/48 | €2,000 | €329 | -€1,671 | -83.6% |
| Accrued charges and deferred income | 492/3 | €4,354 | €2,885 | -€1,469 | -33.7% |
| Remuneration, social security and pensions | 62 | €392,891 | €384,388 | -€8,503 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €110,113 | €112,243 | +€2,130 | +1.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,449 | +€3,449 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€1,698 | -€1,390 | +€308 | +18.1% |
| Other operating charges | 640/8 | €1,207 | €1,559 | +€352 | +29.2% |
| Gross operating margin | 9900 | €511,251 | €501,078 | -€10,173 | -2.0% |
| Operating profit (loss) | 9901 | €8,738 | €829 | -€7,909 | -90.5% |
| Financial income | 75/76B | €232 | €1,077 | +€845 | +364% |
| Recurring financial income | 75 | €232 | €1,077 | +€845 | +364% |
| Financial charges | 65/66B | €189 | €178 | -€11 | -5.8% |
| Recurring financial charges | 65 | €189 | €178 | -€11 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €8,782 | €1,729 | -€7,053 | -80.3% |
| Profit (loss) for the period | 9904 | €8,782 | €1,729 | -€7,053 | -80.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,782 | €1,729 | -€7,053 | -80.3% |
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 30 October 2026 via checked.be.