FUNERALYS ASSOCIATION: 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.
FUNERALYS ASSOCIATION
Largest movements
- Receivables within one year +€20,484
up €20,484 (+236%), from €8,665 to €29,149
- Stocks and contracts +€14,108
up €14,108 (+11.9%), from €118,540 to €132,648
- Cash -€2,908
down €2,908 (-23.6%), from €12,344 to €9,435
mainly Receivables within one year (-€20,484) and Stocks and contracts (-€14,108)
- Profit (loss) carried forward +€21,409
up €21,409 (+37.6%), from €56,875 to €78,283
- Tax, wage and social debts +€9,504
up €9,504 (+88.4%), from €10,748 to €20,253
- Gross operating margin +€10,583
up €10,583 (+53.8%), from €19,687 to €30,270
- Taxes +€2,462
up €2,462 (+45.6%), from €5,397 to €7,859
- Depreciation +€333
up €333 (+255%), from €130 to €463
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 | €140,807 | €172,028 | +€31,221 | +22.2% |
| Fixed assets | 21/28 | €1,259 | €796 | -€463 | -36.8% |
| Tangible fixed assets | 22/27 | €1,259 | €796 | -€463 | -36.8% |
| Furniture and vehicles | 24 | €1,259 | €796 | -€463 | -36.8% |
| Current assets | 29/58 | €139,548 | €171,232 | +€31,684 | +22.7% |
| Stocks and contracts in progress | 3 | €118,540 | €132,648 | +€14,108 | +11.9% |
| Stocks | 30/36 | €118,540 | €132,648 | +€14,108 | +11.9% |
| Amounts receivable within one year | 40/41 | €8,665 | €29,149 | +€20,484 | +236% |
| Trade receivables | 40 | €8,665 | €29,149 | +€20,484 | +236% |
| Cash at bank and in hand | 54/58 | €12,344 | €9,435 | -€2,908 | -23.6% |
| Total equity and liabilities | 10/49 | €140,807 | €172,028 | +€31,221 | +22.2% |
| Equity | 10/15 | €102,475 | €123,883 | +€21,409 | +20.9% |
| Contributions | 10/11 | €45,600 | €45,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,875 | €78,283 | +€21,409 | +37.6% |
| Amounts payable | 17/49 | €38,332 | €48,145 | +€9,813 | +25.6% |
| Amounts payable within one year | 42/48 | €38,332 | €48,145 | +€9,813 | +25.6% |
| Trade debts | 44 | €22,600 | €23,957 | +€1,358 | +6.0% |
| Suppliers | 440/4 | €22,600 | €23,957 | +€1,358 | +6.0% |
| Taxes, remuneration and social security | 45 | €10,748 | €20,253 | +€9,504 | +88.4% |
| Taxes | 450/3 | €10,748 | €20,253 | +€9,504 | +88.4% |
| Other amounts payable | 47/48 | €4,984 | €3,934 | -€1,050 | -21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €130 | €463 | +€333 | +255% |
| Other operating charges | 640/8 | €389 | €402 | +€14 | +3.5% |
| Gross operating margin | 9900 | €19,687 | €30,270 | +€10,583 | +53.8% |
| Operating profit (loss) | 9901 | €19,168 | €29,405 | +€10,237 | +53.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €136 | €137 | +€1 | +0.7% |
| Recurring financial charges | 65 | €136 | €137 | +€1 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €19,032 | €29,268 | +€10,236 | +53.8% |
| Income taxes | 67/77 | €5,397 | €7,859 | +€2,462 | +45.6% |
| Profit (loss) for the period | 9904 | €13,634 | €21,409 | +€7,774 | +57.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,634 | €21,409 | +€7,774 | +57.0% |
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 31 October 2026 via checked.be.