Funérailles Kimplaire: 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.
Funérailles Kimplaire
Largest movements
- Receivables within one year +€269,382
up €269,382 (+417%), from €64,675 to €334,057
of which Other amounts receivable: +€201,313
- Financial fixed assets +€225,000
new in 2024: €225,000
- Cash +€103,130
up €103,130 (+211%), from €48,810 to €151,940
mainly Debts after one year (+€394,893) and Net result for the year (+€183,656)
- Tangible fixed assets +€84,031
up €84,031 (+3.7%), from €2.2m to €2.3m
of which Land and buildings: +€86,959
- Debts after one year +€394,893
up €394,893 (+22.9%), from €1.7m to €2.1m
- Profit (loss) carried forward +€183,656
up €183,656 (+53.7%), from €341,754 to €525,410
- Tax, wage and social debts +€56,217
up €56,217 (+201%), from €27,903 to €84,119
of which Taxes: +€56,936
- Current portion of long-term debt +€36,590
up €36,590 (+24.1%), from €151,765 to €188,354
- Gross operating margin +€187,026
up €187,026 (+46.5%), from €402,545 to €589,571
- Taxes +€44,145
up €44,145 (+14,992%), from €294 to €44,439
- Depreciation +€23,760
up €23,760 (+17.6%), from €135,134 to €158,894
- Staff costs +€14,043
up €14,043 (+11.0%), from €127,853 to €141,896
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,411,671 | €3,087,995 | +€676,325 | +28.0% |
| Fixed assets | 21/28 | €2,246,224 | €2,555,255 | +€309,031 | +13.8% |
| Tangible fixed assets | 22/27 | €2,246,224 | €2,330,255 | +€84,031 | +3.7% |
| Land and buildings | 22 | €2,214,649 | €2,301,609 | +€86,959 | +3.9% |
| Plant, machinery and equipment | 23 | €1,984 | €1,488 | -€496 | -25.0% |
| Furniture and vehicles | 24 | €29,591 | €27,159 | -€2,432 | -8.2% |
| Financial fixed assets | 28 | - | €225,000 | +€225,000 | |
| Current assets | 29/58 | €165,447 | €532,740 | +€367,293 | +222% |
| Stocks and contracts in progress | 3 | €49,615 | €45,754 | -€3,860 | -7.8% |
| Stocks | 30/36 | €49,615 | €45,754 | -€3,860 | -7.8% |
| Amounts receivable within one year | 40/41 | €64,675 | €334,057 | +€269,382 | +417% |
| Trade receivables | 40 | €57,465 | €125,533 | +€68,069 | +118% |
| Other amounts receivable | 41 | €7,210 | €208,523 | +€201,313 | +2,792% |
| Cash at bank and in hand | 54/58 | €48,810 | €151,940 | +€103,130 | +211% |
| Deferred charges and accrued income | 490/1 | €2,348 | €989 | -€1,358 | -57.9% |
| Total equity and liabilities | 10/49 | €2,411,671 | €3,087,995 | +€676,325 | +28.0% |
| Equity | 10/15 | €362,214 | €545,870 | +€183,656 | +50.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €341,754 | €525,410 | +€183,656 | +53.7% |
| Amounts payable | 17/49 | €2,049,456 | €2,542,125 | +€492,669 | +24.0% |
| Amounts payable after more than one year | 17 | €1,725,835 | €2,120,728 | +€394,893 | +22.9% |
| Financial debts | 170/4 | €1,725,835 | €2,120,728 | +€394,893 | +22.9% |
| Amounts payable within one year | 42/48 | €307,855 | €404,179 | +€96,325 | +31.3% |
| Current portion of amounts payable after more than one year | 42 | €151,765 | €188,354 | +€36,590 | +24.1% |
| Trade debts | 44 | €83,685 | €91,325 | +€7,640 | +9.1% |
| Suppliers | 440/4 | €83,685 | €91,325 | +€7,640 | +9.1% |
| Taxes, remuneration and social security | 45 | €27,903 | €84,119 | +€56,217 | +201% |
| Taxes | 450/3 | €1,331 | €58,267 | +€56,936 | +4,279% |
| Remuneration and social security | 454/9 | €26,572 | €25,852 | -€720 | -2.7% |
| Other amounts payable | 47/48 | €44,502 | €40,380 | -€4,122 | -9.3% |
| Accrued charges and deferred income | 492/3 | €15,767 | €17,218 | +€1,451 | +9.2% |
| Remuneration, social security and pensions | 62 | €127,853 | €141,896 | +€14,043 | +11.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €135,134 | €158,894 | +€23,760 | +17.6% |
| Other operating charges | 640/8 | €15,433 | €15,375 | -€58 | -0.4% |
| Gross operating margin | 9900 | €402,545 | €589,571 | +€187,026 | +46.5% |
| Operating profit (loss) | 9901 | €124,124 | €273,406 | +€149,282 | +120% |
| Financial income | 75/76B | €80 | €759 | +€679 | +854% |
| Recurring financial income | 75 | €80 | €759 | +€679 | +854% |
| Financial charges | 65/66B | €46,787 | €46,070 | -€717 | -1.5% |
| Recurring financial charges | 65 | €46,787 | €46,070 | -€717 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €77,417 | €228,095 | +€150,678 | +195% |
| Income taxes | 67/77 | €294 | €44,439 | +€44,145 | +14,992% |
| Profit (loss) for the period | 9904 | €77,122 | €183,656 | +€106,534 | +138% |
| Profit (loss) for the period to be appropriated | 9905 | €77,122 | €183,656 | +€106,534 | +138% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.