Funeralis: 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.
Funeralis
Largest movements
- Tangible fixed assets -€10,349
down €10,349 (-14.0%), from €74,044 to €63,695
of which Plant, machinery and equipment: -€20,650
- Cash -€8,910
down €8,910 (-28.8%), from €30,982 to €22,072
mainly Debts after one year (-€19,375) and Investment in fixed assets (net) (-€12,950)
- Receivables within one year -€6,595
down €6,595 (-31.2%), from €21,115 to €14,520
of which Trade receivables: -€6,595
- Debts after one year -€19,375
down €19,375 (-25.7%), from €75,476 to €56,100
- Profit (loss) carried forward -€3,420
new in 2025: -€3,420
- Reserves -€3,365
down €3,365 (-100%), from €3,365 to €0
- Depreciation +€2,774
up €2,774 (+13.4%), from €20,705 to €23,479
- Gross operating margin -€1,819
down €1,819 (-7.9%), from €23,149 to €21,329
- Financial charges -€631
down €631 (-13.8%), from €4,568 to €3,936
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 | €126,885 | €100,850 | -€26,035 | -20.5% |
| Fixed assets | 21/28 | €74,788 | €64,259 | -€10,529 | -14.1% |
| Intangible fixed assets | 21 | €744 | €564 | -€180 | -24.2% |
| Tangible fixed assets | 22/27 | €74,044 | €63,695 | -€10,349 | -14.0% |
| Plant, machinery and equipment | 23 | €74,044 | €53,394 | -€20,650 | -27.9% |
| Furniture and vehicles | 24 | - | €10,301 | +€10,301 | |
| Current assets | 29/58 | €52,097 | €36,592 | -€15,505 | -29.8% |
| Amounts receivable within one year | 40/41 | €21,115 | €14,520 | -€6,595 | -31.2% |
| Trade receivables | 40 | €21,115 | €14,520 | -€6,595 | -31.2% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €30,982 | €22,072 | -€8,910 | -28.8% |
| Total equity and liabilities | 10/49 | €126,885 | €100,850 | -€26,035 | -20.5% |
| Equity | 10/15 | €21,965 | €15,180 | -€6,784 | -30.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,365 | €0 | -€3,365 | -100% |
| Distributable reserves | 133 | €3,365 | €0 | -€3,365 | -100% |
| Profit (loss) carried forward | 14 | - | -€3,420 | -€3,420 | |
| Amounts payable | 17/49 | €104,920 | €85,670 | -€19,250 | -18.3% |
| Amounts payable after more than one year | 17 | €75,476 | €56,100 | -€19,375 | -25.7% |
| Financial debts | 170/4 | €75,476 | €56,100 | -€19,375 | -25.7% |
| Amounts payable within one year | 42/48 | €29,444 | €29,569 | +€125 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €18,529 | €19,375 | +€846 | +4.6% |
| Trade debts | 44 | €50 | €328 | +€278 | +557% |
| Suppliers | 440/4 | €50 | €328 | +€278 | +557% |
| Taxes, remuneration and social security | 45 | €1,305 | €1,416 | +€111 | +8.5% |
| Taxes | 450/3 | €1,305 | €1,416 | +€111 | +8.5% |
| Other amounts payable | 47/48 | €9,560 | €8,450 | -€1,110 | -11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,705 | €23,479 | +€2,774 | +13.4% |
| Other operating charges | 640/8 | €505 | €698 | +€193 | +38.2% |
| Gross operating margin | 9900 | €23,149 | €21,329 | -€1,819 | -7.9% |
| Operating profit (loss) | 9901 | €1,939 | -€2,848 | -€4,787 | |
| Financial charges | 65/66B | €4,568 | €3,936 | -€631 | -13.8% |
| Recurring financial charges | 65 | €4,568 | €3,936 | -€631 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,629 | -€6,784 | -€4,155 | -158% |
| Profit (loss) for the period | 9904 | -€2,629 | -€6,784 | -€4,155 | -158% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,629 | -€6,784 | -€4,155 | -158% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.