Funérailles Memories: what changed
Funérailles Memories
Largest movements
- Tangible fixed assets +€42,671
up €42,671 (+933%), from €4,574 to €47,245
- Receivables within one year +€13,594
up €13,594 (+774%), from €1,757 to €15,351
of which Other amounts receivable: +€7,513
- Cash +€10,836
up €10,836 (+55.4%), from €19,547 to €30,383
mainly Debts after one year (+€39,718) and Depreciation (+€20,512)
- Deferred charges and accrued income -€1,400
no longer reported in 2025 (was €1,400)
- Debts after one year +€39,718
new in 2025: €39,718
- Current portion of long-term debt +€17,238
new in 2025: €17,238
- Reserves +€11,500
up €11,500 (+51.1%), from €22,500 to €34,000
- Other debts -€1,581
no longer reported in 2025 (was €1,581)
- Depreciation +€20,133
up €20,133 (+5,310%), from €379 to €20,512
- Gross operating margin +€12,739
up €12,739 (+46.0%), from €27,720 to €40,459
- Financial charges +€3,032
up €3,032 (+1,797%), from €169 to €3,201
- Taxes -€2,446
down €2,446 (-33.6%), from €7,286 to €4,840
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,277 | €96,978 | +€65,701 | +210% |
| Fixed assets | 21/28 | €8,574 | €51,245 | +€42,671 | +498% |
| Tangible fixed assets | 22/27 | €4,574 | €47,245 | +€42,671 | +933% |
| Furniture and vehicles | 24 | €4,574 | €47,245 | +€42,671 | +933% |
| Financial fixed assets | 28 | €4,000 | €4,000 | = | 0.0% |
| Current assets | 29/58 | €22,703 | €45,733 | +€23,030 | +101% |
| Amounts receivable within one year | 40/41 | €1,757 | €15,351 | +€13,594 | +774% |
| Trade receivables | 40 | €1,404 | €7,485 | +€6,081 | +433% |
| Other amounts receivable | 41 | €353 | €7,866 | +€7,513 | +2,129% |
| Cash at bank and in hand | 54/58 | €19,547 | €30,383 | +€10,836 | +55.4% |
| Deferred charges and accrued income | 490/1 | €1,400 | - | -€1,400 | |
| Total equity and liabilities | 10/49 | €31,277 | €96,978 | +€65,701 | +210% |
| Equity | 10/15 | €18,485 | €29,990 | +€11,505 | +62.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €22,500 | €34,000 | +€11,500 | +51.1% |
| Distributable reserves | 133 | €22,500 | €34,000 | +€11,500 | +51.1% |
| Profit (loss) carried forward | 14 | -€9,015 | -€9,010 | +€5 | +0.1% |
| Amounts payable | 17/49 | €12,792 | €66,988 | +€54,197 | +424% |
| Amounts payable after more than one year | 17 | - | €39,718 | +€39,718 | |
| Financial debts | 170/4 | - | €39,718 | +€39,718 | |
| Amounts payable within one year | 42/48 | €12,792 | €27,270 | +€14,479 | +113% |
| Current portion of amounts payable after more than one year | 42 | - | €17,238 | +€17,238 | |
| Trade debts | 44 | €3,021 | €2,747 | -€274 | -9.1% |
| Suppliers | 440/4 | €3,021 | €2,747 | -€274 | -9.1% |
| Taxes, remuneration and social security | 45 | €8,189 | €7,286 | -€904 | -11.0% |
| Taxes | 450/3 | €8,189 | €7,286 | -€904 | -11.0% |
| Other amounts payable | 47/48 | €1,581 | - | -€1,581 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €379 | €20,512 | +€20,133 | +5,310% |
| Other operating charges | 640/8 | €563 | €402 | -€161 | -28.6% |
| Non-recurring operating charges | 66A | €1,160 | - | -€1,160 | |
| Gross operating margin | 9900 | €27,720 | €40,459 | +€12,739 | +46.0% |
| Operating profit (loss) | 9901 | €25,617 | €19,545 | -€6,072 | -23.7% |
| Financial charges | 65/66B | €169 | €3,201 | +€3,032 | +1,797% |
| Recurring financial charges | 65 | €169 | €3,201 | +€3,032 | +1,797% |
| Profit (loss) for the period before taxes | 9903 | €25,448 | €16,344 | -€9,104 | -35.8% |
| Income taxes | 67/77 | €7,286 | €4,840 | -€2,446 | -33.6% |
| Profit (loss) for the period | 9904 | €18,163 | €11,505 | -€6,658 | -36.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,163 | €11,505 | -€6,658 | -36.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.