FIEVET LESSEIGNE: what changed
What changed
FIEVET LESSEIGNE
NACE 96.301, Funeral services
filed annual accounts (NBB)
Net result for the year
€55,383
2024 · €38,095+€17,289
Equity
€771,353
2024 · €1.9m-€1.1m
Cash
€363,218
2024 · €349,965+€13,253
Balance sheet total
€1.9m
2024 · €1.9m-€44,023
Largest movements
Assets
- Tangible fixed assets -€38,306
down €38,306 (-4.7%), from €816,132 to €777,827
of which Land and buildings: -€36,520
- Receivables within one year -€19,625
down €19,625 (-2.6%), from €747,185 to €727,559
of which Trade receivables: -€19,759
Equity and liabilities
- Reserves -€1.1m
down €1.1m (-84.6%), from €1.3m to €203,958
of which Distributable reserves: -€1.1m
- Other debts +€1.1m
up €1.1m, from €0 to €1.1m
- Current portion of long-term debt +€26,557
up €26,557 (+317%), from €8,373 to €34,930
Income statement
- Gross operating margin +€13,530
up €13,530 (+11.7%), from €115,213 to €128,743
- Depreciation -€11,249
down €11,249 (-21.0%), from €53,638 to €42,389
- Taxes +€8,942
up €8,942 (+59.6%), from €15,000 to €23,942
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€38,095
Gross operating margin
+€13,530
Depreciation
+€11,249
Other operating charges
+€1,033
Other operating items
-€350
Financial income
+€724
Financial charges
+€44
Taxes
-€8,942
Result 2025
€55,383
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€1.2m
Investment
-€4,083
Financing
-€1.2m
Cash 2024
€349,965
From operations (derived)
+€1.2m
Net result for the year
+€55,383
Depreciation
+€42,389
Receivables within one year
+€19,625
Smaller working-capital items
-€2,746
Tax, wage and social debts
+€3,606
Other debts
+€1.1m
Investment (derived)
-€4,083
Investment in fixed assets (net)
-€4,083
Financing
-€1.2m
Debts after one year
-€6,230
Current portion of long-term debt
+€26,557
Short-term financial debts
+€105
Contributions, distributions and other
-€1.2m
Cash 2025
€363,218
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,918,709 | €1,874,686 | -€44,023 | -2.3% |
| Fixed assets | 21/28 | €816,162 | €777,857 | -€38,306 | -4.7% |
| Tangible fixed assets | 22/27 | €816,132 | €777,827 | -€38,306 | -4.7% |
| Land and buildings | 22 | €678,278 | €641,759 | -€36,520 | -5.4% |
| Plant, machinery and equipment | 23 | €6,070 | €4,788 | -€1,282 | -21.1% |
| Furniture and vehicles | 24 | €10,318 | €10,636 | +€318 | +3.1% |
| Other tangible fixed assets | 26 | €121,466 | €120,644 | -€821 | -0.7% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €1,102,547 | €1,096,830 | -€5,717 | -0.5% |
| Amounts receivable within one year | 40/41 | €747,185 | €727,559 | -€19,625 | -2.6% |
| Trade receivables | 40 | €34,904 | €15,145 | -€19,759 | -56.6% |
| Other amounts receivable | 41 | €712,281 | €712,414 | +€134 | 0.0% |
| Cash at bank and in hand | 54/58 | €349,965 | €363,218 | +€13,253 | +3.8% |
| Deferred charges and accrued income | 490/1 | €5,398 | €6,053 | +€655 | +12.1% |
| Total equity and liabilities | 10/49 | €1,918,709 | €1,874,686 | -€44,023 | -2.3% |
| Equity | 10/15 | €1,893,307 | €771,353 | -€1.1m | -59.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,325,912 | €203,958 | -€1.1m | -84.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,383 | €14,383 | = | 0.0% |
| Distributable reserves | 133 | €1,309,669 | €187,715 | -€1.1m | -85.7% |
| Profit (loss) carried forward | 14 | €548,795 | €548,795 | = | 0.0% |
| Amounts payable | 17/49 | €25,403 | €1,103,333 | +€1.1m | +4,243% |
| Amounts payable after more than one year | 17 | €6,230 | €0 | -€6,230 | -100% |
| Financial debts | 170/4 | €4,930 | €0 | -€4,930 | -100% |
| Other amounts payable | 178/9 | €1,300 | €0 | -€1,300 | -100% |
| Amounts payable within one year | 42/48 | €19,127 | €1,103,333 | +€1.1m | +5,668% |
| Current portion of amounts payable after more than one year | 42 | €8,373 | €34,930 | +€26,557 | +317% |
| Financial debts | 43 | €0 | €105 | +€105 | |
| Credit institutions | 430/8 | €0 | €105 | +€105 | |
| Trade debts | 44 | €6,259 | €4,213 | -€2,046 | -32.7% |
| Suppliers | 440/4 | €6,259 | €4,213 | -€2,046 | -32.7% |
| Taxes, remuneration and social security | 45 | €4,495 | €8,101 | +€3,606 | +80.2% |
| Taxes | 450/3 | €4,495 | €8,101 | +€3,606 | +80.2% |
| Other amounts payable | 47/48 | €0 | €1,055,984 | +€1.1m | |
| Accrued charges and deferred income | 492/3 | €45 | €0 | -€45 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,638 | €42,389 | -€11,249 | -21.0% |
| Other operating charges | 640/8 | €8,509 | €7,476 | -€1,033 | -12.1% |
| Non-recurring operating charges | 66A | - | €350 | +€350 | |
| Gross operating margin | 9900 | €115,213 | €128,743 | +€13,530 | +11.7% |
| Operating profit (loss) | 9901 | €53,065 | €78,528 | +€25,463 | +48.0% |
| Financial income | 75/76B | €1,054 | €1,777 | +€724 | +68.7% |
| Recurring financial income | 75 | €1,054 | €1,777 | +€724 | +68.7% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €1,024 | €980 | -€44 | -4.3% |
| Recurring financial charges | 65 | €1,024 | €980 | -€44 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €53,095 | €79,325 | +€26,231 | +49.4% |
| Income taxes | 67/77 | €15,000 | €23,942 | +€8,942 | +59.6% |
| Profit (loss) for the period | 9904 | €38,095 | €55,383 | +€17,289 | +45.4% |
| Profit (loss) for the period to be appropriated | 9905 | €38,095 | €55,383 | +€17,289 | +45.4% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.