Dries Uitvaartzorg: what changed
Two fiscal 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.
Dries Uitvaartzorg
Largest movements
- Receivables within one year -€39,552
down €39,552 (-43.0%), from €92,078 to €52,527
of which Trade receivables: -€36,449
- Tangible fixed assets -€31,630
down €31,630 (-18.7%), from €169,067 to €137,437
of which Furniture and vehicles: -€24,547
- Cash +€26,815
up €26,815 (+39.9%), from €67,254 to €94,069
mainly Depreciation (+€45,726) and Receivables within one year (+€39,552)
- Stocks and contracts -€13,472
down €13,472 (-30.2%), from €44,570 to €31,098
- Tax, wage and social debts -€30,011
down €30,011 (-47.0%), from €63,852 to €33,841
of which Taxes: -€20,609
- Current portion of long-term debt -€18,545
down €18,545 (-17.0%), from €109,268 to €90,723
- Trade debts -€14,314
down €14,314 (-58.5%), from €24,484 to €10,170
- Profit (loss) carried forward +€10,779
up €10,779 (+30.1%), from €35,767 to €46,546
- Debts after one year -€5,770
down €5,770 (-18.6%), from €31,059 to €25,289
- Gross operating margin +€56,177
up €56,177 (+80.9%), from €69,452 to €125,630
- Staff costs -€15,556
down €15,556 (-34.4%), from €45,238 to €29,682
- Taxes +€4,249
up €4,249 (+779.7%), from €545 to €4,794
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €382,254 | €324,416 | -€57,838 | -15.1% |
| Fixed assets | 21/28 | €178,352 | €146,722 | -€31,630 | -17.7% |
| Tangible fixed assets | 22/27 | €169,067 | €137,437 | -€31,630 | -18.7% |
| Land and buildings | 22 | €47,163 | €41,706 | -€5,458 | -11.6% |
| Plant, machinery and equipment | 23 | €23,205 | €26,090 | +€2,885 | +12.4% |
| Furniture and vehicles | 24 | €74,233 | €49,686 | -€24,547 | -33.1% |
| Other tangible fixed assets | 26 | €24,466 | €19,955 | -€4,511 | -18.4% |
| Financial fixed assets | 28 | €9,285 | €9,285 | = | 0.0% |
| Current assets | 29/58 | €203,902 | €177,694 | -€26,208 | -12.9% |
| Stocks and contracts in progress | 3 | €44,570 | €31,098 | -€13,472 | -30.2% |
| Stocks | 30/36 | €44,570 | €31,098 | -€13,472 | -30.2% |
| Amounts receivable within one year | 40/41 | €92,078 | €52,527 | -€39,552 | -43.0% |
| Trade receivables | 40 | €88,976 | €52,527 | -€36,449 | -41.0% |
| Other amounts receivable | 41 | €3,102 | - | -€3,102 | |
| Cash at bank and in hand | 54/58 | €67,254 | €94,069 | +€26,815 | +39.9% |
| Total equity and liabilities | 10/49 | €382,254 | €324,416 | -€57,838 | -15.1% |
| Equity | 10/15 | €153,467 | €164,246 | +€10,779 | +7.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €92,700 | €92,700 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,750 | €4,750 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,750 | €4,750 | = | 0.0% |
| Tax-exempt reserves | 132 | €23,950 | €23,950 | = | 0.0% |
| Distributable reserves | 133 | €64,000 | €64,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,767 | €46,546 | +€10,779 | +30.1% |
| Amounts payable | 17/49 | €228,787 | €160,170 | -€68,617 | -30.0% |
| Amounts payable after more than one year | 17 | €31,059 | €25,289 | -€5,770 | -18.6% |
| Financial debts | 170/4 | €31,059 | €25,289 | -€5,770 | -18.6% |
| Amounts payable within one year | 42/48 | €197,728 | €134,882 | -€62,847 | -31.8% |
| Current portion of amounts payable after more than one year | 42 | €109,268 | €90,723 | -€18,545 | -17.0% |
| Trade debts | 44 | €24,484 | €10,170 | -€14,314 | -58.5% |
| Suppliers | 440/4 | €24,484 | €10,170 | -€14,314 | -58.5% |
| Taxes, remuneration and social security | 45 | €63,852 | €33,841 | -€30,011 | -47.0% |
| Taxes | 450/3 | €51,131 | €30,522 | -€20,609 | -40.3% |
| Remuneration and social security | 454/9 | €12,721 | €3,320 | -€9,402 | -73.9% |
| Other amounts payable | 47/48 | €124 | €148 | +€23 | +18.7% |
| Non-recurring operating income | 76A | - | €1,700 | +€1,700 | |
| Remuneration, social security and pensions | 62 | €45,238 | €29,682 | -€15,556 | -34.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,177 | €45,726 | +€548 | +1.2% |
| Other operating charges | 640/8 | €3,705 | €4,284 | +€579 | +15.6% |
| Gross operating margin | 9900 | €69,452 | €125,630 | +€56,177 | +80.9% |
| Operating profit (loss) | 9901 | -€24,668 | €45,938 | +€70,606 | |
| Financial income | 75/76B | €492 | €1,088 | +€597 | +121.4% |
| Recurring financial income | 75 | €492 | €1,088 | +€597 | +121.4% |
| Financial charges | 65/66B | €6,404 | €5,454 | -€950 | -14.8% |
| Recurring financial charges | 65 | €6,404 | €5,454 | -€950 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | -€30,580 | €41,572 | +€72,153 | |
| Income taxes | 67/77 | €545 | €4,794 | +€4,249 | +779.7% |
| Profit (loss) for the period | 9904 | -€31,125 | €36,779 | +€67,904 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,125 | €36,779 | +€67,904 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.