FUNERAILLES ABELOOS: 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.
FUNERAILLES ABELOOS
Largest movements
- Receivables within one year +€12,120
up €12,120 (+2.7%), from €453,631 to €465,750
of which Other amounts receivable: +€12,213
- Cash -€9,938
no longer reported in 2025 (was €9,938)
mainly Receivables within one year (-€12,120) and Investment in fixed assets (net) (-€1,255)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€33,920
down €33,920, from €33,480 to -€440
- Taxes -€8,746
down €8,746 (-80.3%), from €10,897 to €2,151
- Financial charges -€417
down €417 (-24.9%), from €1,674 to €1,258
- Depreciation +€389
new in 2025: €389
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 | €466,107 | €469,975 | +€3,868 | +0.8% |
| Fixed assets | 21/28 | €510 | €1,377 | +€867 | +170% |
| Tangible fixed assets | 22/27 | - | €867 | +€867 | |
| Furniture and vehicles | 24 | - | €867 | +€867 | |
| Financial fixed assets | 28 | €510 | €510 | = | 0.0% |
| Current assets | 29/58 | €465,597 | €468,598 | +€3,002 | +0.6% |
| Amounts receivable within one year | 40/41 | €453,631 | €465,750 | +€12,120 | +2.7% |
| Trade receivables | 40 | €90,802 | €90,708 | -€94 | -0.1% |
| Other amounts receivable | 41 | €362,829 | €375,042 | +€12,213 | +3.4% |
| Cash at bank and in hand | 54/58 | €9,938 | - | -€9,938 | |
| Deferred charges and accrued income | 490/1 | €2,028 | €2,848 | +€820 | +40.4% |
| Total equity and liabilities | 10/49 | €466,107 | €469,975 | +€3,868 | +0.8% |
| Equity | 10/15 | €444,302 | €448,077 | +€3,775 | +0.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €301,860 | €301,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €300,000 | €300,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €136,242 | €140,017 | +€3,775 | +2.8% |
| Amounts payable | 17/49 | €21,804 | €21,898 | +€94 | +0.4% |
| Amounts payable within one year | 42/48 | €21,804 | €21,898 | +€94 | +0.4% |
| Financial debts | 43 | - | €1,165 | +€1,165 | |
| Credit institutions | 430/8 | - | €1,165 | +€1,165 | |
| Trade debts | 44 | €20,466 | €19,837 | -€630 | -3.1% |
| Suppliers | 440/4 | €20,466 | €19,837 | -€630 | -3.1% |
| Taxes, remuneration and social security | 45 | €1,338 | €897 | -€441 | -33.0% |
| Taxes | 450/3 | €1,338 | €897 | -€441 | -33.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €389 | +€389 | |
| Other operating charges | 640/8 | €1,202 | €1,113 | -€89 | -7.4% |
| Gross operating margin | 9900 | €33,480 | -€440 | -€33,920 | |
| Operating profit (loss) | 9901 | €32,278 | -€1,942 | -€34,220 | |
| Financial income | 75/76B | €9,344 | €9,125 | -€219 | -2.3% |
| Recurring financial income | 75 | €9,344 | €9,125 | -€219 | -2.3% |
| Financial charges | 65/66B | €1,674 | €1,258 | -€417 | -24.9% |
| Recurring financial charges | 65 | €1,674 | €1,258 | -€417 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €39,947 | €5,925 | -€34,022 | -85.2% |
| Income taxes | 67/77 | €10,897 | €2,151 | -€8,746 | -80.3% |
| Profit (loss) for the period | 9904 | €29,051 | €3,775 | -€25,276 | -87.0% |
| Profit (loss) for the period to be appropriated | 9905 | €29,051 | €3,775 | -€25,276 | -87.0% |
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 16 October 2026 via checked.be.