Funérailles M.M. Campens: what changed
Two fiscal 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 M.M. Campens
Largest movements
- Tangible fixed assets -€42,057
down €42,057 (-3.0%), from €1.4m to €1.4m
of which Land and buildings: -€31,071
- Cash -€40,459
down €40,459 (-62.6%), from €64,661 to €24,202
mainly Debts after one year (-€85,281) and Trade debts (-€76,308)
- Receivables within one year +€21,600
up €21,600 (+13.9%), from €155,580 to €177,180
of which Trade receivables: +€23,726
- Debts after one year -€85,281
down €85,281 (-9.6%), from €887,714 to €802,433
- Trade debts -€76,308
down €76,308 (-54.1%), from €141,066 to €64,758
- Profit (loss) carried forward +€39,870
up €39,870 (+14.8%), from €269,007 to €308,876
- Accrued charges and deferred income +€23,859
up €23,859 (+21.0%), from €113,412 to €137,271
- Tax, wage and social debts +€21,706
up €21,706 (+448.3%), from €4,842 to €26,548
of which Taxes: +€19,104
- Gross operating margin +€91,728
up €91,728 (+58.0%), from €158,226 to €249,953
- Depreciation +€16,476
up €16,476 (+16.9%), from €97,652 to €114,128
- Taxes +€10,448
up €10,448 (+2335.6%), from €447 to €10,895
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.
Cash bridge derived
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 | €1,663,571 | €1,595,719 | -€67,851 | -4.1% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €1,419,774 | €1,377,717 | -€42,057 | -3.0% |
| Tangible fixed assets | 22/27 | €1,419,569 | €1,377,512 | -€42,057 | -3.0% |
| Land and buildings | 22 | €1,214,561 | €1,183,490 | -€31,071 | -2.6% |
| Plant, machinery and equipment | 23 | €52,591 | €45,043 | -€7,548 | -14.4% |
| Furniture and vehicles | 24 | €71,614 | €83,611 | +€11,996 | +16.8% |
| Leasing and similar rights | 25 | €80,803 | €65,368 | -€15,435 | -19.1% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €243,796 | €218,003 | -€25,794 | -10.6% |
| Stocks and contracts in progress | 3 | €20,057 | €15,039 | -€5,018 | -25.0% |
| Stocks | 30/36 | €20,057 | €15,039 | -€5,018 | -25.0% |
| Amounts receivable within one year | 40/41 | €155,580 | €177,180 | +€21,600 | +13.9% |
| Trade receivables | 40 | €139,153 | €162,879 | +€23,726 | +17.1% |
| Other amounts receivable | 41 | €16,427 | €14,301 | -€2,126 | -12.9% |
| Cash at bank and in hand | 54/58 | €64,661 | €24,202 | -€40,459 | -62.6% |
| Deferred charges and accrued income | 490/1 | €3,499 | €1,582 | -€1,916 | -54.8% |
| Total equity and liabilities | 10/49 | €1,663,571 | €1,595,719 | -€67,851 | -4.1% |
| Equity | 10/15 | €289,467 | €329,336 | +€39,870 | +13.8% |
| 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 | €269,007 | €308,876 | +€39,870 | +14.8% |
| Amounts payable | 17/49 | €1,374,104 | €1,266,383 | -€107,721 | -7.8% |
| Amounts payable after more than one year | 17 | €887,714 | €802,433 | -€85,281 | -9.6% |
| Financial debts | 170/4 | €887,714 | €802,433 | -€85,281 | -9.6% |
| Amounts payable within one year | 42/48 | €372,977 | €326,679 | -€46,298 | -12.4% |
| Current portion of amounts payable after more than one year | 42 | €105,405 | €108,227 | +€2,821 | +2.7% |
| Financial debts | 43 | €135 | €0 | -€135 | -100.0% |
| Credit institutions | 430/8 | - | €0 | = | |
| Other loans | 439 | €135 | €0 | -€135 | -100.0% |
| Trade debts | 44 | €141,066 | €64,758 | -€76,308 | -54.1% |
| Suppliers | 440/4 | €141,066 | €64,758 | -€76,308 | -54.1% |
| Taxes, remuneration and social security | 45 | €4,842 | €26,548 | +€21,706 | +448.3% |
| Taxes | 450/3 | €245 | €19,350 | +€19,104 | +7786.9% |
| Remuneration and social security | 454/9 | €4,597 | €7,198 | +€2,601 | +56.6% |
| Other amounts payable | 47/48 | €121,530 | €127,147 | +€5,618 | +4.6% |
| Accrued charges and deferred income | 492/3 | €113,412 | €137,271 | +€23,859 | +21.0% |
| Non-recurring operating income | 76A | €2,697 | - | -€2,697 | |
| Remuneration, social security and pensions | 62 | €39,836 | €37,964 | -€1,871 | -4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,652 | €114,128 | +€16,476 | +16.9% |
| Other operating charges | 640/8 | €5,318 | €3,066 | -€2,252 | -42.3% |
| Gross operating margin | 9900 | €158,226 | €249,953 | +€91,728 | +58.0% |
| Operating profit (loss) | 9901 | €15,420 | €94,794 | +€79,374 | +514.8% |
| Financial charges | 65/66B | €28,879 | €29,030 | +€150 | +0.5% |
| Recurring financial charges | 65 | €28,879 | €29,030 | +€150 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,459 | €65,765 | +€79,224 | |
| Income taxes | 67/77 | €447 | €10,895 | +€10,448 | +2335.6% |
| Profit (loss) for the period | 9904 | -€13,907 | €54,870 | +€68,776 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,907 | €54,870 | +€68,776 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.