FUNERARIUM PARMENTIER: what changed
FUNERARIUM PARMENTIER
Largest movements
- Receivables within one year +€107,554
up €107,554 (+129%), from €83,462 to €191,015
of which Trade receivables: +€114,075
- Tangible fixed assets -€78,011
down €78,011 (-7.3%), from €1.1m to €993,347
of which Land and buildings: -€55,544
- Current investments +€45,000
new in 2025: €45,000
- Cash -€25,218
down €25,218 (-37.7%), from €66,888 to €41,670
mainly Contributions, distributions and other (-€125,000) and Receivables within one year (-€107,554)
- Other debts +€127,496
up €127,496 (+159%), from €80,334 to €207,830
- Debts after one year -€95,163
down €95,163 (-29.7%), from €320,664 to €225,501
- Reserves +€81,494
up €81,494 (+13.6%), from €600,179 to €681,673
- Current portion of long-term debt -€69,504
down €69,504 (-42.2%), from €164,667 to €95,163
- Gross operating margin +€106,306
up €106,306 (+33.3%), from €319,323 to €425,628
- Staff costs +€33,815
up €33,815 (+226%), from €14,946 to €48,761
- Taxes -€8,752
down €8,752 (-24.4%), from €35,918 to €27,165
- Financial charges -€6,519
down €6,519 (-27.8%), from €23,463 to €16,943
- Depreciation +€5,576
up €5,576 (+5.1%), from €109,198 to €114,774
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,273,131 | €1,321,023 | +€47,892 | +3.8% |
| Fixed assets | 21/28 | €1,071,358 | €993,347 | -€78,011 | -7.3% |
| Tangible fixed assets | 22/27 | €1,071,358 | €993,347 | -€78,011 | -7.3% |
| Land and buildings | 22 | €970,907 | €915,363 | -€55,544 | -5.7% |
| Plant, machinery and equipment | 23 | €9,119 | €6,188 | -€2,932 | -32.1% |
| Furniture and vehicles | 24 | €91,331 | €71,796 | -€19,536 | -21.4% |
| Current assets | 29/58 | €201,773 | €327,676 | +€125,904 | +62.4% |
| Stocks and contracts in progress | 3 | €43,172 | €41,122 | -€2,051 | -4.7% |
| Stocks | 30/36 | €43,172 | €41,122 | -€2,051 | -4.7% |
| Amounts receivable within one year | 40/41 | €83,462 | €191,015 | +€107,554 | +129% |
| Trade receivables | 40 | €50,413 | €164,488 | +€114,075 | +226% |
| Other amounts receivable | 41 | €33,049 | €26,527 | -€6,522 | -19.7% |
| Current investments | 50/53 | - | €45,000 | +€45,000 | |
| Cash at bank and in hand | 54/58 | €66,888 | €41,670 | -€25,218 | -37.7% |
| Deferred charges and accrued income | 490/1 | €8,251 | €8,870 | +€619 | +7.5% |
| Total equity and liabilities | 10/49 | €1,273,131 | €1,321,023 | +€47,892 | +3.8% |
| Equity | 10/15 | €675,179 | €756,673 | +€81,494 | +12.1% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €600,179 | €681,673 | +€81,494 | +13.6% |
| Distributable reserves | 133 | €600,179 | €681,673 | +€81,494 | +13.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €597,952 | €564,350 | -€33,602 | -5.6% |
| Amounts payable after more than one year | 17 | €320,664 | €225,501 | -€95,163 | -29.7% |
| Financial debts | 170/4 | €320,664 | €225,501 | -€95,163 | -29.7% |
| Amounts payable within one year | 42/48 | €255,314 | €324,402 | +€69,088 | +27.1% |
| Current portion of amounts payable after more than one year | 42 | €164,667 | €95,163 | -€69,504 | -42.2% |
| Trade debts | 44 | €7,608 | €18,394 | +€10,786 | +142% |
| Suppliers | 440/4 | €7,608 | €18,394 | +€10,786 | +142% |
| Advances received on contracts in progress | 46 | €2,109 | €2,109 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €597 | €906 | +€309 | +51.8% |
| Taxes | 450/3 | €489 | €798 | +€309 | +63.2% |
| Remuneration and social security | 454/9 | €108 | €108 | = | 0.0% |
| Other amounts payable | 47/48 | €80,334 | €207,830 | +€127,496 | +159% |
| Accrued charges and deferred income | 492/3 | €21,974 | €14,447 | -€7,527 | -34.3% |
| Non-recurring operating income | 76A | €14,000 | €0 | -€14,000 | -100% |
| Remuneration, social security and pensions | 62 | €14,946 | €48,761 | +€33,815 | +226% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €109,198 | €114,774 | +€5,576 | +5.1% |
| Other operating charges | 640/8 | €11,133 | €11,575 | +€441 | +4.0% |
| Gross operating margin | 9900 | €319,323 | €425,628 | +€106,306 | +33.3% |
| Operating profit (loss) | 9901 | €184,046 | €250,519 | +€66,473 | +36.1% |
| Financial income | 75/76B | €1 | €84 | +€83 | +5,896% |
| Recurring financial income | 75 | €1 | €84 | +€83 | +5,896% |
| Financial charges | 65/66B | €23,463 | €16,943 | -€6,519 | -27.8% |
| Recurring financial charges | 65 | €23,463 | €16,943 | -€6,519 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €160,585 | €233,659 | +€73,075 | +45.5% |
| Income taxes | 67/77 | €35,918 | €27,165 | -€8,752 | -24.4% |
| Profit (loss) for the period | 9904 | €124,667 | €206,494 | +€81,827 | +65.6% |
| Profit (loss) for the period to be appropriated | 9905 | €124,667 | €206,494 | +€81,827 | +65.6% |
Next steps
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 3 November 2026 via checked.be.