FUNERAILLES BODSON: 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 BODSON
Largest movements
- Tangible fixed assets -€64,309
down €64,309 (-10.0%), from €645,177 to €580,869
of which Land and buildings: -€58,179
- Stocks and contracts -€14,642
down €14,642 (-20.6%), from €71,002 to €56,361
- Profit (loss) carried forward -€95,337
down €95,337, from €36,304 to -€59,032
- Debts after one year -€60,235
down €60,235 (-19.8%), from €304,096 to €243,861
- Accrued charges and deferred income +€60,000
up €60,000 (+70.6%), from €85,000 to €145,000
- Trade debts +€50,687
up €50,687 (+32.5%), from €155,738 to €206,426
of which Suppliers: +€53,640
- Short-term financial debts -€28,298
down €28,298 (-10.4%), from €271,438 to €243,140
of which Credit institutions: -€26,602
- Gross operating margin -€49,236
down €49,236 (-16.7%), from €295,612 to €246,376
- Other operating charges +€13,485
up €13,485 (+154%), from €8,750 to €22,235
- Financial charges +€3,485
up €3,485 (+14.9%), from €23,387 to €26,872
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 | €979,300 | €904,480 | -€74,820 | -7.6% |
| Fixed assets | 21/28 | €647,890 | €582,281 | -€65,609 | -10.1% |
| Intangible fixed assets | 21 | €1,842 | €542 | -€1,301 | -70.6% |
| Tangible fixed assets | 22/27 | €645,177 | €580,869 | -€64,309 | -10.0% |
| Land and buildings | 22 | €616,879 | €558,700 | -€58,179 | -9.4% |
| Plant, machinery and equipment | 23 | €18,579 | €8,824 | -€9,755 | -52.5% |
| Furniture and vehicles | 24 | €9,719 | €13,344 | +€3,625 | +37.3% |
| Financial fixed assets | 28 | €870 | €870 | = | 0.0% |
| Current assets | 29/58 | €331,410 | €322,200 | -€9,211 | -2.8% |
| Stocks and contracts in progress | 3 | €71,002 | €56,361 | -€14,642 | -20.6% |
| Stocks | 30/36 | €71,002 | €56,361 | -€14,642 | -20.6% |
| Amounts receivable within one year | 40/41 | €234,653 | €243,623 | +€8,970 | +3.8% |
| Trade receivables | 40 | €106,172 | €86,335 | -€19,836 | -18.7% |
| Other amounts receivable | 41 | €128,481 | €157,288 | +€28,807 | +22.4% |
| Cash at bank and in hand | 54/58 | €8,548 | €7,092 | -€1,456 | -17.0% |
| Deferred charges and accrued income | 490/1 | €17,207 | €15,124 | -€2,083 | -12.1% |
| Total equity and liabilities | 10/49 | €979,300 | €904,480 | -€74,820 | -7.6% |
| Equity | 10/15 | €111,654 | €16,318 | -€95,337 | -85.4% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Reserves | 13 | €20,350 | €20,350 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,350 | €20,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,304 | -€59,032 | -€95,337 | |
| Amounts payable | 17/49 | €867,646 | €888,163 | +€20,517 | +2.4% |
| Amounts payable after more than one year | 17 | €304,096 | €243,861 | -€60,235 | -19.8% |
| Financial debts | 170/4 | €304,096 | €243,861 | -€60,235 | -19.8% |
| Amounts payable within one year | 42/48 | €478,550 | €499,302 | +€20,752 | +4.3% |
| Financial debts | 43 | €271,438 | €243,140 | -€28,298 | -10.4% |
| Credit institutions | 430/8 | €266,357 | €239,755 | -€26,602 | -10.0% |
| Other loans | 439 | €5,081 | €3,385 | -€1,696 | -33.4% |
| Trade debts | 44 | €155,738 | €206,426 | +€50,687 | +32.5% |
| Suppliers | 440/4 | €152,785 | €206,426 | +€53,640 | +35.1% |
| Bills of exchange payable | 441 | €2,953 | - | -€2,953 | |
| Taxes, remuneration and social security | 45 | €42,874 | €36,333 | -€6,541 | -15.3% |
| Taxes | 450/3 | €8,975 | €3,490 | -€5,485 | -61.1% |
| Remuneration and social security | 454/9 | €33,899 | €32,843 | -€1,056 | -3.1% |
| Other amounts payable | 47/48 | €8,500 | €13,404 | +€4,904 | +57.7% |
| Accrued charges and deferred income | 492/3 | €85,000 | €145,000 | +€60,000 | +70.6% |
| Remuneration, social security and pensions | 62 | €223,809 | €225,092 | +€1,283 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,216 | €74,301 | -€1,915 | -2.5% |
| Other operating charges | 640/8 | €8,750 | €22,235 | +€13,485 | +154% |
| Gross operating margin | 9900 | €295,612 | €246,376 | -€49,236 | -16.7% |
| Operating profit (loss) | 9901 | -€13,163 | -€75,251 | -€62,088 | -472% |
| Financial income | 75/76B | €6,249 | €7,386 | +€1,137 | +18.2% |
| Recurring financial income | 75 | €6,249 | €7,386 | +€1,137 | +18.2% |
| Financial charges | 65/66B | €23,387 | €26,872 | +€3,485 | +14.9% |
| Recurring financial charges | 65 | €23,387 | €26,872 | +€3,485 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | -€30,301 | -€94,737 | -€64,437 | -213% |
| Income taxes | 67/77 | - | €599 | +€599 | |
| Profit (loss) for the period | 9904 | -€30,301 | -€95,337 | -€65,036 | -215% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,301 | -€95,337 | -€65,036 | -215% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.