FUNERARIUM FRANCK: what changed
What changed
FUNERARIUM FRANCK
NACE 96.301, Funeral services
filed annual accounts (NBB)
Net result for the year
€49,167
2024 · -€18,005+€67,172
Equity
€280,594
2024 · €231,427+€49,167
Cash
€8,953
2024 · €5,724+€3,229
Balance sheet total
€874,165
2024 · €887,410-€13,245
Largest movements
Assets
- Tangible fixed assets -€71,527
down €71,527 (-11.9%), from €600,574 to €529,047
of which Plant, machinery and equipment: -€41,188
- Receivables within one year +€59,755
up €59,755 (+87.1%), from €68,606 to €128,361
of which Trade receivables: +€33,031
Equity and liabilities
- Debts after one year -€61,309
down €61,309 (-20.7%), from €296,486 to €235,177
- Reserves +€33,651
up €33,651 (+14.3%), from €235,788 to €269,439
of which Distributable reserves: +€34,513
- Profit (loss) carried forward +€15,516
up €15,516, from -€15,516 to €0
- Trade debts -€13,268
down €13,268 (-10.8%), from €122,753 to €109,485
Income statement
- Gross operating margin +€73,758
up €73,758 (+38.0%), from €194,302 to €268,060
- Staff costs -€21,945
down €21,945 (-19.1%), from €114,850 to €92,905
- Taxes +€18,774
up €18,774 (+14,040%), from €134 to €18,907
- Depreciation +€3,423
up €3,423 (+4.5%), from €75,829 to €79,252
- Financial charges -€3,257
down €3,257 (-18.4%), from €17,653 to €14,396
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
-€18,005
Gross operating margin
+€73,758
Staff costs
+€21,945
Depreciation
-€3,423
Write-downs
-€1,837
Other operating charges
-€2,225
Other operating items
-€5,968
Financial income
+€437
Financial charges
+€3,257
Taxes
-€18,774
Result 2025
€49,167
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
+€62,770
Investment
-€7,725
Financing
-€51,816
Cash 2024
€5,724
From operations (derived)
+€62,770
Net result for the year
+€49,167
Depreciation
+€79,252
Receivables within one year
-€59,755
Deferred charges and accrued income
+€4,702
Provisions
-€287
Trade debts
-€13,268
Tax, wage and social debts
+€2,070
Advances received
+€1,200
Accrued charges and deferred income
-€311
Investment (derived)
-€7,725
Investment in fixed assets (net)
-€7,725
Financing
-€51,816
Debts after one year
-€61,309
Current portion of long-term debt
+€1,784
Short-term financial debts
+€7,710
Cash 2025
€8,953
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €887,410 | €874,165 | -€13,245 | -1.5% |
| Fixed assets | 21/28 | €600,859 | €529,332 | -€71,527 | -11.9% |
| Tangible fixed assets | 22/27 | €600,574 | €529,047 | -€71,527 | -11.9% |
| Land and buildings | 22 | €461,991 | €431,092 | -€30,899 | -6.7% |
| Plant, machinery and equipment | 23 | €136,103 | €94,916 | -€41,188 | -30.3% |
| Furniture and vehicles | 24 | €2,480 | €3,040 | +€560 | +22.6% |
| Financial fixed assets | 28 | €285 | €285 | = | 0.0% |
| Current assets | 29/58 | €286,551 | €344,833 | +€58,282 | +20.3% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Other amounts receivable | 291 | €200,000 | €200,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,275 | €1,275 | = | 0.0% |
| Stocks | 30/36 | €1,275 | €1,275 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €68,606 | €128,361 | +€59,755 | +87.1% |
| Trade receivables | 40 | €36,408 | €69,439 | +€33,031 | +90.7% |
| Other amounts receivable | 41 | €32,198 | €58,922 | +€26,724 | +83.0% |
| Cash at bank and in hand | 54/58 | €5,724 | €8,953 | +€3,229 | +56.4% |
| Deferred charges and accrued income | 490/1 | €10,946 | €6,244 | -€4,702 | -43.0% |
| Total equity and liabilities | 10/49 | €887,410 | €874,165 | -€13,245 | -1.5% |
| Equity | 10/15 | €231,427 | €280,594 | +€49,167 | +21.2% |
| Contributions | 10/11 | €11,155 | €11,155 | = | 0.0% |
| Reserves | 13 | €235,788 | €269,439 | +€33,651 | +14.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €34,863 | €34,001 | -€862 | -2.5% |
| Distributable reserves | 133 | €199,066 | €233,579 | +€34,513 | +17.3% |
| Profit (loss) carried forward | 14 | -€15,516 | €0 | +€15,516 | |
| Provisions and deferred taxes | 16 | €152,521 | €152,234 | -€287 | -0.2% |
| Provisions for liabilities and charges | 160/5 | €151,085 | €151,085 | = | 0.0% |
| Other liabilities and charges | 164/5 | €151,085 | €151,085 | = | 0.0% |
| Deferred taxes | 168 | €1,435 | €1,148 | -€287 | -20.0% |
| Amounts payable | 17/49 | €503,462 | €441,337 | -€62,124 | -12.3% |
| Amounts payable after more than one year | 17 | €296,486 | €235,177 | -€61,309 | -20.7% |
| Financial debts | 170/4 | €296,486 | €235,177 | -€61,309 | -20.7% |
| Amounts payable within one year | 42/48 | €206,665 | €206,161 | -€504 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €59,526 | €61,309 | +€1,784 | +3.0% |
| Financial debts | 43 | €2,445 | €10,155 | +€7,710 | +315% |
| Credit institutions | 430/8 | €2,445 | €10,155 | +€7,710 | +315% |
| Trade debts | 44 | €122,753 | €109,485 | -€13,268 | -10.8% |
| Suppliers | 440/4 | €122,753 | €109,485 | -€13,268 | -10.8% |
| Advances received on contracts in progress | 46 | - | €1,200 | +€1,200 | |
| Taxes, remuneration and social security | 45 | €21,941 | €24,011 | +€2,070 | +9.4% |
| Taxes | 450/3 | €5,635 | €18,907 | +€13,272 | +236% |
| Remuneration and social security | 454/9 | €16,306 | €5,104 | -€11,202 | -68.7% |
| Accrued charges and deferred income | 492/3 | €311 | - | -€311 | |
| Non-recurring operating income | 76A | - | €4,355 | +€4,355 | |
| Remuneration, social security and pensions | 62 | €114,850 | €92,905 | -€21,945 | -19.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,829 | €79,252 | +€3,423 | +4.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,837 | +€1,837 | |
| Other operating charges | 640/8 | €11,581 | €13,806 | +€2,225 | +19.2% |
| Non-recurring operating charges | 66A | - | €5,968 | +€5,968 | |
| Gross operating margin | 9900 | €194,302 | €268,060 | +€73,758 | +38.0% |
| Operating profit (loss) | 9901 | -€7,959 | €74,292 | +€82,251 | |
| Financial income | 75/76B | €7,453 | €7,891 | +€437 | +5.9% |
| Recurring financial income | 75 | €7,453 | €7,891 | +€437 | +5.9% |
| Financial charges | 65/66B | €17,653 | €14,396 | -€3,257 | -18.4% |
| Recurring financial charges | 65 | €17,653 | €14,396 | -€3,257 | -18.4% |
| Profit (loss) for the period before taxes | 9903 | -€18,158 | €67,787 | +€85,945 | |
| Transfer from deferred taxes | 780 | €287 | €287 | = | 0.0% |
| Income taxes | 67/77 | €134 | €18,907 | +€18,774 | +14,040% |
| Profit (loss) for the period | 9904 | -€18,005 | €49,167 | +€67,172 | |
| Transfer from tax-exempt reserves | 789 | €862 | €862 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,143 | €50,029 | +€67,172 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.