FUNERARIUM VANBELLINGEN: what changed
Two fiscal 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 VANBELLINGEN
Largest movements
- Receivables within one year -€74,069
down €74,069 (-20.3%), from €363,991 to €289,922
of which Other amounts receivable: -€57,671
- Cash +€18,557
up €18,557 (+10.4%), from €178,712 to €197,269
mainly Net result for the year (+€90,422) and Depreciation (+€81,949)
- Debts after one year -€99,513
down €99,513 (-39.4%), from €252,884 to €153,371
- Tax, wage and social debts +€20,921
up €20,921 (+63.7%), from €32,830 to €53,751
of which Taxes: +€16,229
- Trade debts +€19,615
up €19,615 (+82.2%), from €23,853 to €43,468
- Gross operating margin +€139,450
up €139,450 (+35.3%), from €395,068 to €534,518
- Taxes +€34,066
up €34,066 (+682.0%), from €4,995 to €39,061
- Depreciation +€13,105
up €13,105 (+19.0%), from €68,844 to €81,949
- Staff costs +€9,803
up €9,803 (+3.2%), from €302,514 to €312,317
- Other operating charges -€6,001
down €6,001 (-39.9%), from €15,040 to €9,039
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 | €1,696,676 | €1,669,366 | -€27,310 | -1.6% |
| Fixed assets | 21/28 | €978,533 | €992,880 | +€14,347 | +1.5% |
| Tangible fixed assets | 22/27 | €977,662 | €992,009 | +€14,347 | +1.5% |
| Land and buildings | 22 | €890,175 | €852,003 | -€38,173 | -4.3% |
| Plant, machinery and equipment | 23 | €6,373 | €7,925 | +€1,552 | +24.4% |
| Furniture and vehicles | 24 | €37,094 | €79,457 | +€42,363 | +114.2% |
| Other tangible fixed assets | 26 | €44,020 | €52,624 | +€8,604 | +19.5% |
| Financial fixed assets | 28 | €871 | €871 | = | 0.0% |
| Current assets | 29/58 | €718,144 | €676,487 | -€41,657 | -5.8% |
| Stocks and contracts in progress | 3 | €26,670 | €34,212 | +€7,542 | +28.3% |
| Stocks | 30/36 | €26,670 | €34,212 | +€7,542 | +28.3% |
| Amounts receivable within one year | 40/41 | €363,991 | €289,922 | -€74,069 | -20.3% |
| Trade receivables | 40 | €145,344 | €128,946 | -€16,398 | -11.3% |
| Other amounts receivable | 41 | €218,646 | €160,976 | -€57,671 | -26.4% |
| Current investments | 50/53 | €146,149 | €148,852 | +€2,703 | +1.8% |
| Cash at bank and in hand | 54/58 | €178,712 | €197,269 | +€18,557 | +10.4% |
| Deferred charges and accrued income | 490/1 | €2,622 | €6,231 | +€3,609 | +137.7% |
| Total equity and liabilities | 10/49 | €1,696,676 | €1,669,366 | -€27,310 | -1.6% |
| Equity | 10/15 | €1,207,466 | €1,218,963 | +€11,497 | +1.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,188,866 | €1,200,363 | +€11,497 | +1.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,187,006 | €1,198,503 | +€11,497 | +1.0% |
| Amounts payable | 17/49 | €489,210 | €450,403 | -€38,807 | -7.9% |
| Amounts payable after more than one year | 17 | €252,884 | €153,371 | -€99,513 | -39.4% |
| Financial debts | 170/4 | €252,884 | €153,371 | -€99,513 | -39.4% |
| Amounts payable within one year | 42/48 | €185,933 | €244,022 | +€58,090 | +31.2% |
| Current portion of amounts payable after more than one year | 42 | €93,694 | €95,461 | +€1,767 | +1.9% |
| Trade debts | 44 | €23,853 | €43,468 | +€19,615 | +82.2% |
| Suppliers | 440/4 | €23,853 | €43,468 | +€19,615 | +82.2% |
| Advances received on contracts in progress | 46 | €35,555 | €51,342 | +€15,787 | +44.4% |
| Taxes, remuneration and social security | 45 | €32,830 | €53,751 | +€20,921 | +63.7% |
| Taxes | 450/3 | €3,329 | €19,558 | +€16,229 | +487.6% |
| Remuneration and social security | 454/9 | €29,502 | €34,194 | +€4,692 | +15.9% |
| Accrued charges and deferred income | 492/3 | €50,394 | €53,010 | +€2,616 | +5.2% |
| Remuneration, social security and pensions | 62 | €302,514 | €312,317 | +€9,803 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,844 | €81,949 | +€13,105 | +19.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,089 | - | -€1,089 | |
| Other operating charges | 640/8 | €15,040 | €9,039 | -€6,001 | -39.9% |
| Gross operating margin | 9900 | €395,068 | €534,518 | +€139,450 | +35.3% |
| Operating profit (loss) | 9901 | €7,582 | €131,214 | +€123,632 | +1630.7% |
| Financial income | 75/76B | €6,075 | €5,534 | -€541 | -8.9% |
| Recurring financial income | 75 | €6,075 | €5,534 | -€541 | -8.9% |
| Financial charges | 65/66B | €6,373 | €7,265 | +€892 | +14.0% |
| Recurring financial charges | 65 | €6,373 | €7,265 | +€892 | +14.0% |
| Profit (loss) for the period before taxes | 9903 | €7,284 | €129,483 | +€122,199 | +1677.8% |
| Income taxes | 67/77 | €4,995 | €39,061 | +€34,066 | +682.0% |
| Profit (loss) for the period | 9904 | €2,289 | €90,422 | +€88,133 | +3850.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,289 | €90,422 | +€88,133 | +3850.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.