FRANKEN UITVAARTZORG: 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.
FRANKEN UITVAARTZORG
Largest movements
- Tangible fixed assets -€80,736
down €80,736 (-17.4%), from €464,257 to €383,521
- Receivables within one year +€35,972
up €35,972 (+56.8%), from €63,376 to €99,348
of which Trade receivables: +€45,958
- Cash +€8,287
up €8,287 (+111%), from €7,462 to €15,749
mainly Depreciation (+€95,965) and Net result for the year (+€11,546)
- Stocks and contracts -€7,059
down €7,059 (-8.3%), from €85,288 to €78,229
- Debts after one year -€66,596
down €66,596 (-27.6%), from €241,249 to €174,652
- Reserves +€11,546
up €11,546 (+34.5%), from €33,432 to €44,978
- Tax, wage and social debts +€8,437
up €8,437 (+48.7%), from €17,322 to €25,759
of which Remuneration and social security: +€5,356
- Staff costs +€25,511
up €25,511 (+23.1%), from €110,236 to €135,746
- Depreciation -€7,725
down €7,725 (-7.5%), from €103,691 to €95,965
- Gross operating margin +€2,836
up €2,836 (+1.1%), from €269,733 to €272,569
- Financial charges -€2,755
down €2,755 (-18.4%), from €14,965 to €12,210
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 | €641,879 | €594,392 | -€47,488 | -7.4% |
| Fixed assets | 21/28 | €484,838 | €400,326 | -€84,512 | -17.4% |
| Intangible fixed assets | 21 | €20,061 | €16,285 | -€3,776 | -18.8% |
| Tangible fixed assets | 22/27 | €464,257 | €383,521 | -€80,736 | -17.4% |
| Land and buildings | 22 | €30,716 | €26,321 | -€4,395 | -14.3% |
| Plant, machinery and equipment | 23 | €24,500 | €13,548 | -€10,952 | -44.7% |
| Furniture and vehicles | 24 | €104,029 | €69,714 | -€34,315 | -33.0% |
| Leasing and similar rights | 25 | €16,477 | €10,695 | -€5,782 | -35.1% |
| Other tangible fixed assets | 26 | €288,535 | €253,192 | -€35,343 | -12.2% |
| Assets under construction and advance payments | 27 | - | €10,051 | +€10,051 | |
| Financial fixed assets | 28 | €520 | €520 | = | 0.0% |
| Current assets | 29/58 | €157,041 | €194,065 | +€37,024 | +23.6% |
| Stocks and contracts in progress | 3 | €85,288 | €78,229 | -€7,059 | -8.3% |
| Stocks | 30/36 | €85,288 | €78,229 | -€7,059 | -8.3% |
| Amounts receivable within one year | 40/41 | €63,376 | €99,348 | +€35,972 | +56.8% |
| Trade receivables | 40 | €48,604 | €94,563 | +€45,958 | +94.6% |
| Other amounts receivable | 41 | €14,771 | €4,785 | -€9,986 | -67.6% |
| Cash at bank and in hand | 54/58 | €7,462 | €15,749 | +€8,287 | +111% |
| Deferred charges and accrued income | 490/1 | €916 | €740 | -€176 | -19.2% |
| Total equity and liabilities | 10/49 | €641,879 | €594,392 | -€47,488 | -7.4% |
| Equity | 10/15 | €58,432 | €69,978 | +€11,546 | +19.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €33,432 | €44,978 | +€11,546 | +34.5% |
| Distributable reserves | 133 | €33,432 | €44,978 | +€11,546 | +34.5% |
| Amounts payable | 17/49 | €583,448 | €524,414 | -€59,034 | -10.1% |
| Amounts payable after more than one year | 17 | €241,249 | €174,652 | -€66,596 | -27.6% |
| Financial debts | 170/4 | €241,249 | €174,652 | -€66,596 | -27.6% |
| Amounts payable within one year | 42/48 | €342,133 | €349,694 | +€7,561 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €99,816 | €98,720 | -€1,097 | -1.1% |
| Financial debts | 43 | €847 | €844 | -€3 | -0.3% |
| Credit institutions | 430/8 | €847 | €844 | -€3 | -0.3% |
| Trade debts | 44 | €41,480 | €42,329 | +€849 | +2.0% |
| Suppliers | 440/4 | €41,480 | €42,329 | +€849 | +2.0% |
| Taxes, remuneration and social security | 45 | €17,322 | €25,759 | +€8,437 | +48.7% |
| Taxes | 450/3 | €2,853 | €5,934 | +€3,081 | +108% |
| Remuneration and social security | 454/9 | €14,469 | €19,825 | +€5,356 | +37.0% |
| Other amounts payable | 47/48 | €182,668 | €182,043 | -€625 | -0.3% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Non-recurring operating income | 76A | €1,082 | €3,621 | +€2,539 | +235% |
| Remuneration, social security and pensions | 62 | €110,236 | €135,746 | +€25,511 | +23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €103,691 | €95,965 | -€7,725 | -7.5% |
| Other operating charges | 640/8 | €16,551 | €15,508 | -€1,042 | -6.3% |
| Non-recurring operating charges | 66A | €4,309 | - | -€4,309 | |
| Gross operating margin | 9900 | €269,733 | €272,569 | +€2,836 | +1.1% |
| Operating profit (loss) | 9901 | €34,947 | €25,349 | -€9,598 | -27.5% |
| Financial income | 75/76B | €95 | €1,088 | +€993 | +1,047% |
| Recurring financial income | 75 | €95 | €1,088 | +€993 | +1,047% |
| Financial charges | 65/66B | €14,965 | €12,210 | -€2,755 | -18.4% |
| Recurring financial charges | 65 | €14,965 | €12,210 | -€2,755 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | €20,076 | €14,227 | -€5,849 | -29.1% |
| Income taxes | 67/77 | €229 | €2,681 | +€2,452 | +1,073% |
| Profit (loss) for the period | 9904 | €19,848 | €11,546 | -€8,302 | -41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,848 | €11,546 | -€8,302 | -41.8% |
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.