FUNERAILLES BEYNOISES: 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 BEYNOISES
Largest movements
- Receivables within one year -€4,108
down €4,108 (-2.1%), from €195,080 to €190,972
of which Trade receivables: -€7,015
- Cash +€2,722
up €2,722 (+469%), from €580 to €3,303
mainly Net result for the year (+€6,260) and Receivables within one year (+€4,108)
- Trade debts -€7,502
down €7,502 (-81.6%), from €9,192 to €1,690
- Profit (loss) carried forward +€6,260
up €6,260 (+6.6%), from €95,222 to €101,482
- Current portion of long-term debt -€4,319
down €4,319 (-100%), from €4,319 to €0
- Other debts +€2,972
up €2,972 (+40.8%), from €7,283 to €10,255
- Gross operating margin -€6,523
down €6,523 (-10.2%), from €64,040 to €57,517
- Other operating charges -€3,274
down €3,274 (-89.1%), from €3,674 to €400
- Staff costs +€2,274
up €2,274 (+5.3%), from €43,294 to €45,568
- Taxes -€2,159
down €2,159 (-48.2%), from €4,479 to €2,320
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 | €201,408 | €199,015 | -€2,393 | -1.2% |
| Fixed assets | 21/28 | €5,705 | €4,655 | -€1,050 | -18.4% |
| Tangible fixed assets | 22/27 | €5,705 | €4,655 | -€1,050 | -18.4% |
| Plant, machinery and equipment | 23 | €3,821 | €2,936 | -€885 | -23.2% |
| Furniture and vehicles | 24 | - | €910 | +€910 | |
| Other tangible fixed assets | 26 | €1,884 | €809 | -€1,075 | -57.1% |
| Current assets | 29/58 | €195,703 | €194,360 | -€1,343 | -0.7% |
| Amounts receivable within one year | 40/41 | €195,080 | €190,972 | -€4,108 | -2.1% |
| Trade receivables | 40 | €48,092 | €41,077 | -€7,015 | -14.6% |
| Other amounts receivable | 41 | €146,989 | €149,895 | +€2,907 | +2.0% |
| Cash at bank and in hand | 54/58 | €580 | €3,303 | +€2,722 | +469% |
| Deferred charges and accrued income | 490/1 | €42 | €86 | +€44 | +104% |
| Total equity and liabilities | 10/49 | €201,408 | €199,015 | -€2,393 | -1.2% |
| Equity | 10/15 | €163,903 | €170,163 | +€6,260 | +3.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €50,089 | €50,089 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,109 | €6,109 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Other | 1319 | €4,250 | €4,250 | = | 0.0% |
| Distributable reserves | 133 | €43,981 | €43,981 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,222 | €101,482 | +€6,260 | +6.6% |
| Amounts payable | 17/49 | €37,505 | €28,852 | -€8,653 | -23.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €37,505 | €28,852 | -€8,653 | -23.1% |
| Current portion of amounts payable after more than one year | 42 | €4,319 | €0 | -€4,319 | -100% |
| Trade debts | 44 | €9,192 | €1,690 | -€7,502 | -81.6% |
| Suppliers | 440/4 | €9,192 | €1,690 | -€7,502 | -81.6% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €16,711 | €16,907 | +€196 | +1.2% |
| Taxes | 450/3 | €7,477 | €7,279 | -€199 | -2.7% |
| Remuneration and social security | 454/9 | €9,233 | €9,628 | +€395 | +4.3% |
| Other amounts payable | 47/48 | €7,283 | €10,255 | +€2,972 | +40.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €43,294 | €45,568 | +€2,274 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,476 | €2,056 | -€420 | -17.0% |
| Other operating charges | 640/8 | €3,674 | €400 | -€3,274 | -89.1% |
| Gross operating margin | 9900 | €64,040 | €57,517 | -€6,523 | -10.2% |
| Operating profit (loss) | 9901 | €14,596 | €9,494 | -€5,103 | -35.0% |
| Financial income | 75/76B | €0 | €36 | +€36 | |
| Recurring financial income | 75 | €0 | €36 | +€36 | |
| Financial charges | 65/66B | €1,214 | €950 | -€264 | -21.7% |
| Recurring financial charges | 65 | €1,214 | €950 | -€264 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €13,382 | €8,580 | -€4,802 | -35.9% |
| Income taxes | 67/77 | €4,479 | €2,320 | -€2,159 | -48.2% |
| Profit (loss) for the period | 9904 | €8,903 | €6,260 | -€2,643 | -29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,903 | €6,260 | -€2,643 | -29.7% |
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 29 October 2026 via checked.be.