FUNERAILLES ROMAIN: what changed
What changed
FUNERAILLES ROMAIN
NACE 96.301, Funeral services
filed annual accounts (NBB)
Net result for the year
€2,571
2024 · €69+€2,502
Equity
€140,310
2024 · €137,738+€2,572
Cash
€9,125
2024 · €1,201+€7,924
Balance sheet total
€430,295
2024 · €360,188+€70,107
Largest movements
Assets
- Tangible fixed assets +€95,233
up €95,233 (+82.7%), from €115,183 to €210,416
of which Furniture and vehicles: +€107,802
- Deferred charges and accrued income -€19,128
down €19,128 (-86.4%), from €22,149 to €3,021
- Receivables within one year -€16,012
down €16,012 (-20.8%), from €76,885 to €60,873
of which Other amounts receivable: -€13,498
- Current investments +€8,278
up €8,278 (+166%), from €4,992 to €13,270
- Cash +€7,924
up €7,924 (+660%), from €1,201 to €9,125
mainly Debts after one year (+€77,895) and Depreciation (+€39,908)
Equity and liabilities
- Debts after one year +€77,895
up €77,895 (+85.3%), from €91,293 to €169,188
- Short-term financial debts -€18,795
down €18,795 (-91.3%), from €20,582 to €1,787
of which Credit institutions: -€16,157
- Current portion of long-term debt +€10,959
up €10,959 (+42.1%), from €26,019 to €36,978
- Tax, wage and social debts +€7,754
up €7,754 (+124%), from €6,239 to €13,993
of which Remuneration and social security: +€4,858
- Provisions -€7,659
down €7,659 (-82.6%), from €9,268 to €1,609
Income statement
- Gross operating margin +€15,417
up €15,417 (+15.4%), from €99,959 to €115,376
- Depreciation +€5,346
up €5,346 (+15.5%), from €34,562 to €39,908
- Staff costs +€4,947
up €4,947 (+11.8%), from €41,858 to €46,805
- Other operating charges +€4,617
up €4,617 (+156%), from €2,956 to €7,573
- Taxes -€3,442
down €3,442 (-34.8%), from €9,899 to €6,457
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.
Result 2024
€69
Gross operating margin
+€15,417
Staff costs
-€4,947
Depreciation
-€5,346
Write-downs
+€129
Provisions
-€1,639
Other operating charges
-€4,617
Other operating items
+€1,397
Financial income
-€1,341
Financial charges
+€9
Taxes
+€3,442
Result 2025
€2,571
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€81,284
Investment
-€143,420
Financing
+€70,060
Cash 2024
€1,201
From operations (derived)
+€81,284
Net result for the year
+€2,571
Depreciation
+€39,908
Stocks and contracts
+€6,189
Receivables within one year
+€16,012
Deferred charges and accrued income
+€19,128
Provisions
-€7,659
Trade debts
+€597
Tax, wage and social debts
+€7,754
Advances received
-€2,000
Other debts
+€1,358
Accrued charges and deferred income
-€2,574
Investment (derived)
-€143,420
Investment in fixed assets (net)
-€135,142
Current investments
-€8,278
Financing
+€70,060
Debts after one year
+€77,895
Current portion of long-term debt
+€10,959
Short-term financial debts
-€18,795
Contributions, distributions and other
+€0
Cash 2025
€9,125
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €360,188 | €430,295 | +€70,107 | +19.5% |
| Fixed assets | 21/28 | €216,151 | €311,384 | +€95,233 | +44.1% |
| Tangible fixed assets | 22/27 | €115,183 | €210,416 | +€95,233 | +82.7% |
| Land and buildings | 22 | €1,150 | - | -€1,150 | |
| Plant, machinery and equipment | 23 | €39,575 | €28,157 | -€11,418 | -28.9% |
| Furniture and vehicles | 24 | €74,458 | €182,260 | +€107,802 | +145% |
| Financial fixed assets | 28 | €100,968 | €100,968 | -€0 | 0.0% |
| Current assets | 29/58 | €144,037 | €118,911 | -€25,126 | -17.4% |
| Stocks and contracts in progress | 3 | €38,810 | €32,621 | -€6,189 | -15.9% |
| Stocks | 30/36 | €38,810 | €32,621 | -€6,189 | -15.9% |
| Amounts receivable within one year | 40/41 | €76,885 | €60,873 | -€16,012 | -20.8% |
| Trade receivables | 40 | €60,245 | €57,731 | -€2,514 | -4.2% |
| Other amounts receivable | 41 | €16,640 | €3,142 | -€13,498 | -81.1% |
| Current investments | 50/53 | €4,992 | €13,270 | +€8,278 | +166% |
| Cash at bank and in hand | 54/58 | €1,201 | €9,125 | +€7,924 | +660% |
| Deferred charges and accrued income | 490/1 | €22,149 | €3,021 | -€19,128 | -86.4% |
| Total equity and liabilities | 10/49 | €360,188 | €430,295 | +€70,107 | +19.5% |
| Equity | 10/15 | €137,738 | €140,310 | +€2,572 | +1.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €119,138 | €121,710 | +€2,572 | +2.2% |
| Distributable reserves | 133 | €119,138 | €121,710 | +€2,572 | +2.2% |
| Provisions and deferred taxes | 16 | €9,268 | €1,609 | -€7,659 | -82.6% |
| Provisions for liabilities and charges | 160/5 | €9,268 | €1,609 | -€7,659 | -82.6% |
| Other liabilities and charges | 164/5 | €9,268 | €1,609 | -€7,659 | -82.6% |
| Amounts payable | 17/49 | €213,182 | €288,377 | +€75,195 | +35.3% |
| Amounts payable after more than one year | 17 | €91,293 | €169,188 | +€77,895 | +85.3% |
| Financial debts | 170/4 | €91,293 | €169,188 | +€77,895 | +85.3% |
| Amounts payable within one year | 42/48 | €116,172 | €116,046 | -€126 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €26,019 | €36,978 | +€10,959 | +42.1% |
| Financial debts | 43 | €20,582 | €1,787 | -€18,795 | -91.3% |
| Credit institutions | 430/8 | €17,944 | €1,787 | -€16,157 | -90.0% |
| Other loans | 439 | €2,638 | - | -€2,638 | |
| Trade debts | 44 | €15,532 | €16,129 | +€597 | +3.8% |
| Suppliers | 440/4 | €15,532 | €16,129 | +€597 | +3.8% |
| Advances received on contracts in progress | 46 | €2,000 | - | -€2,000 | |
| Taxes, remuneration and social security | 45 | €6,239 | €13,993 | +€7,754 | +124% |
| Taxes | 450/3 | €4,449 | €7,345 | +€2,896 | +65.1% |
| Remuneration and social security | 454/9 | €1,790 | €6,648 | +€4,858 | +271% |
| Other amounts payable | 47/48 | €45,800 | €47,158 | +€1,358 | +3.0% |
| Accrued charges and deferred income | 492/3 | €5,717 | €3,143 | -€2,574 | -45.0% |
| Non-recurring operating income | 76A | €877 | €25,060 | +€24,183 | +2,758% |
| Remuneration, social security and pensions | 62 | €41,858 | €46,805 | +€4,947 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,562 | €39,908 | +€5,346 | +15.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,294 | €7,165 | -€129 | -1.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€6,465 | -€4,826 | +€1,639 | +25.3% |
| Other operating charges | 640/8 | €2,956 | €7,573 | +€4,617 | +156% |
| Non-recurring operating charges | 66A | €1,702 | €305 | -€1,397 | -82.1% |
| Gross operating margin | 9900 | €99,959 | €115,376 | +€15,417 | +15.4% |
| Operating profit (loss) | 9901 | €18,052 | €18,445 | +€393 | +2.2% |
| Financial income | 75/76B | €1,358 | €17 | -€1,341 | -98.8% |
| Recurring financial income | 75 | €1,358 | €17 | -€1,341 | -98.8% |
| Financial charges | 65/66B | €9,442 | €9,433 | -€9 | -0.1% |
| Recurring financial charges | 65 | €9,442 | €9,433 | -€9 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €9,968 | €9,028 | -€940 | -9.4% |
| Income taxes | 67/77 | €9,899 | €6,457 | -€3,442 | -34.8% |
| Profit (loss) for the period | 9904 | €69 | €2,571 | +€2,502 | +3,626% |
| Profit (loss) for the period to be appropriated | 9905 | €69 | €2,571 | +€2,502 | +3,626% |
Next steps
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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 7 November 2026 via checked.be.