FUNERARIUM LAMBRECHT: 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.
FUNERARIUM LAMBRECHT
Largest movements
- Cash -€2,937
down €2,937 (-18.2%), from €16,156 to €13,219
mainly Net result for the year (-€5,823) and Trade debts (-€493)
- Receivables within one year -€1,908
down €1,908 (-100.0%), from €1,908 to €0
- Tangible fixed assets -€786
down €786 (-2.0%), from €38,813 to €38,027
of which Land and buildings: -€786
- Profit (loss) carried forward -€5,823
down €5,823 (-805.5%), from -€723 to -€6,546
- Debts after one year +€601
up €601 (+2.2%), from €27,131 to €27,732
- Gross operating margin +€4,706
up €4,706 (+65.0%), from -€7,242 to -€2,536
- Other operating charges -€357
down €357 (-14.2%), from €2,514 to €2,157
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.
Cash bridge derived
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 | €57,347 | €51,644 | -€5,703 | -9.9% |
| Fixed assets | 21/28 | €38,813 | €38,027 | -€786 | -2.0% |
| Tangible fixed assets | 22/27 | €38,813 | €38,027 | -€786 | -2.0% |
| Land and buildings | 22 | €38,813 | €38,027 | -€786 | -2.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €18,534 | €13,617 | -€4,917 | -26.5% |
| Amounts receivable within one year | 40/41 | €1,908 | €0 | -€1,908 | -100.0% |
| Other amounts receivable | 41 | €1,908 | €0 | -€1,908 | -100.0% |
| Cash at bank and in hand | 54/58 | €16,156 | €13,219 | -€2,937 | -18.2% |
| Deferred charges and accrued income | 490/1 | €469 | €398 | -€71 | -15.2% |
| Total equity and liabilities | 10/49 | €57,347 | €51,644 | -€5,703 | -9.9% |
| Equity | 10/15 | €29,081 | €23,258 | -€5,823 | -20.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Revaluation surpluses | 12 | €3,804 | €3,804 | = | 0.0% |
| Reserves | 13 | €6,000 | €6,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€723 | -€6,546 | -€5,823 | -805.5% |
| Amounts payable | 17/49 | €28,266 | €28,386 | +€120 | +0.4% |
| Amounts payable after more than one year | 17 | €27,131 | €27,732 | +€601 | +2.2% |
| Other amounts payable | 178/9 | €27,131 | €27,732 | +€601 | +2.2% |
| Amounts payable within one year | 42/48 | €747 | €254 | -€493 | -66.0% |
| Trade debts | 44 | €747 | €254 | -€493 | -66.0% |
| Suppliers | 440/4 | €747 | €254 | -€493 | -66.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating income | 76A | €50 | €0 | -€50 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €786 | €786 | = | 0.0% |
| Other operating charges | 640/8 | €2,514 | €2,157 | -€357 | -14.2% |
| Non-recurring operating charges | 66A | €61 | €0 | -€61 | -100.0% |
| Gross operating margin | 9900 | -€7,242 | -€2,536 | +€4,706 | +65.0% |
| Operating profit (loss) | 9901 | -€10,603 | -€5,479 | +€5,124 | +48.3% |
| Financial income | 75/76B | €60 | €0 | -€60 | -100.0% |
| Recurring financial income | 75 | €60 | €0 | -€60 | -100.0% |
| Financial charges | 65/66B | €355 | €344 | -€11 | -3.2% |
| Recurring financial charges | 65 | €355 | €344 | -€11 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,898 | -€5,823 | +€5,075 | +46.6% |
| Profit (loss) for the period | 9904 | -€10,898 | -€5,823 | +€5,075 | +46.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,898 | -€5,823 | +€5,075 | +46.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.