DE RYCK: 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
DE RYCK
NACE 96.301, Funeral services
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€148,678
2024 · €250,286-€101,607
Equity
€639,755
2024 · €1.2m-€532,404
Cash
€223,432
2024 · €490,060-€266,628
Balance sheet total
€1.8m
2024 · €2.2m-€392,658
Largest movements
Assets
- Cash -€266,628
down €266,628 (-54.4%), from €490,060 to €223,432
mainly Contributions, distributions and other (-€681,083) and Investment in fixed assets (net) (-€252,880)
- Current investments -€107,500
no longer reported in 2025 (was €107,500)
Equity and liabilities
- Reserves -€532,404
down €532,404 (-46.2%), from €1.2m to €621,163
of which Distributable reserves: -€532,404
- Other debts +€278,046
up €278,046 (+298.4%), from €93,179 to €371,225
- Debts after one year -€108,913
down €108,913 (-17.4%), from €625,035 to €516,122
- Short-term financial debts -€37,111
down €37,111 (-94.9%), from €39,119 to €2,009
of which Other loans: -€39,119
Income statement
- Gross operating margin -€138,730
down €138,730 (-13.3%), from €1.0m to €904,612
- Taxes -€44,963
down €44,963 (-38.3%), from €117,348 to €72,384
- Depreciation +€20,170
up €20,170 (+8.0%), from €250,667 to €270,837
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
€250,286
Gross operating margin
-€138,730
Staff costs
-€2,864
Depreciation
-€20,170
Other operating charges
+€10,096
Financial income
+€5,387
Financial charges
-€290
Taxes
+€44,963
Result 2025
€148,678
Cash bridge derived
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
+€703,137
Investment
-€145,380
Financing
-€824,385
Cash 2024
€490,060
From operations (derived)
+€703,137
Net result for the year
+€148,678
Depreciation
+€270,837
Stocks and contracts
-€798
Receivables within one year
-€4,360
Deferred charges and accrued income
+€5,731
Trade debts
+€6,496
Tax, wage and social debts
-€6,084
Other debts
+€278,046
Accrued charges and deferred income
+€4,591
Investment (derived)
-€145,380
Investment in fixed assets (net)
-€252,880
Current investments
+€107,500
Financing
-€824,385
Debts after one year
-€108,913
Current portion of long-term debt
+€2,721
Short-term financial debts
-€37,111
Contributions, distributions and other
-€681,083
Cash 2025
€223,432
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,221,049 | €1,828,391 | -€392,658 | -17.7% |
| Fixed assets | 21/28 | €1,253,264 | €1,235,307 | -€17,957 | -1.4% |
| Tangible fixed assets | 22/27 | €1,253,264 | €1,235,307 | -€17,957 | -1.4% |
| Land and buildings | 22 | €484,233 | €421,098 | -€63,134 | -13.0% |
| Plant, machinery and equipment | 23 | €9,128 | €39,071 | +€29,943 | +328.0% |
| Furniture and vehicles | 24 | €503,587 | €429,647 | -€73,940 | -14.7% |
| Other tangible fixed assets | 26 | €244,095 | €338,017 | +€93,922 | +38.5% |
| Assets under construction and advance payments | 27 | €12,222 | €7,475 | -€4,747 | -38.8% |
| Current assets | 29/58 | €967,785 | €593,084 | -€374,701 | -38.7% |
| Stocks and contracts in progress | 3 | €12,823 | €13,621 | +€798 | +6.2% |
| Stocks | 30/36 | €12,823 | €13,621 | +€798 | +6.2% |
| Amounts receivable within one year | 40/41 | €345,010 | €349,369 | +€4,360 | +1.3% |
| Trade receivables | 40 | €296,243 | €255,518 | -€40,725 | -13.7% |
| Other amounts receivable | 41 | €48,767 | €93,851 | +€45,084 | +92.4% |
| Current investments | 50/53 | €107,500 | - | -€107,500 | |
| Cash at bank and in hand | 54/58 | €490,060 | €223,432 | -€266,628 | -54.4% |
| Deferred charges and accrued income | 490/1 | €12,393 | €6,662 | -€5,731 | -46.2% |
| Total equity and liabilities | 10/49 | €2,221,049 | €1,828,391 | -€392,658 | -17.7% |
| Equity | 10/15 | €1,172,159 | €639,755 | -€532,404 | -45.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,153,567 | €621,163 | -€532,404 | -46.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,151,708 | €619,304 | -€532,404 | -46.2% |
| Amounts payable | 17/49 | €1,048,890 | €1,188,636 | +€139,746 | +13.3% |
| Amounts payable after more than one year | 17 | €625,035 | €516,122 | -€108,913 | -17.4% |
| Financial debts | 170/4 | €625,035 | €516,122 | -€108,913 | -17.4% |
| Amounts payable within one year | 42/48 | €423,833 | €667,902 | +€244,068 | +57.6% |
| Current portion of amounts payable after more than one year | 42 | €172,692 | €175,413 | +€2,721 | +1.6% |
| Financial debts | 43 | €39,119 | €2,009 | -€37,111 | -94.9% |
| Credit institutions | 430/8 | - | €2,009 | +€2,009 | |
| Other loans | 439 | €39,119 | - | -€39,119 | |
| Trade debts | 44 | €52,387 | €58,883 | +€6,496 | +12.4% |
| Suppliers | 440/4 | €52,387 | €58,883 | +€6,496 | +12.4% |
| Advances received on contracts in progress | 46 | €6,000 | €6,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €60,456 | €54,372 | -€6,084 | -10.1% |
| Taxes | 450/3 | €10,293 | €24,304 | +€14,011 | +136.1% |
| Remuneration and social security | 454/9 | €50,163 | €30,067 | -€20,095 | -40.1% |
| Other amounts payable | 47/48 | €93,179 | €371,225 | +€278,046 | +298.4% |
| Accrued charges and deferred income | 492/3 | €21 | €4,613 | +€4,591 | +21534.9% |
| Non-recurring operating income | 76A | €29,372 | €4,358 | -€25,014 | -85.2% |
| Remuneration, social security and pensions | 62 | €383,354 | €386,218 | +€2,864 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €250,667 | €270,837 | +€20,170 | +8.0% |
| Other operating charges | 640/8 | €19,899 | €9,803 | -€10,096 | -50.7% |
| Gross operating margin | 9900 | €1,043,342 | €904,612 | -€138,730 | -13.3% |
| Operating profit (loss) | 9901 | €389,422 | €237,754 | -€151,668 | -38.9% |
| Financial income | 75/76B | €4,678 | €10,066 | +€5,387 | +115.2% |
| Recurring financial income | 75 | €4,678 | €10,066 | +€5,387 | +115.2% |
| Financial charges | 65/66B | €26,467 | €26,757 | +€290 | +1.1% |
| Recurring financial charges | 65 | €26,467 | €26,757 | +€290 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €367,633 | €221,063 | -€146,571 | -39.9% |
| Income taxes | 67/77 | €117,348 | €72,384 | -€44,963 | -38.3% |
| Profit (loss) for the period | 9904 | €250,286 | €148,678 | -€101,607 | -40.6% |
| Profit (loss) for the period to be appropriated | 9905 | €250,286 | €148,678 | -€101,607 | -40.6% |
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 9 October 2026 via checked.be.