GARNIER MONUMENTS FUNERAIRES: 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.
GARNIER MONUMENTS FUNERAIRES
Largest movements
- Cash +€28,258
up €28,258 (+1,486%), from €1,902 to €30,160
mainly Net result for the year (+€71,702) and Depreciation (+€38,711)
- Tangible fixed assets -€22,511
down €22,511 (-8.5%), from €264,534 to €242,023
of which Plant, machinery and equipment: -€17,587
- Profit (loss) carried forward +€61,702
up €61,702 (+48.0%), from €128,429 to €190,130
- Debts after one year -€37,822
down €37,822 (-37.3%), from €101,417 to €63,595
- Short-term financial debts -€13,805
no longer reported in 2025 (was €13,805)
- Tax, wage and social debts +€7,338
up €7,338 (+22.0%), from €33,313 to €40,651
of which Taxes: +€9,971
- Gross operating margin +€35,811
up €35,811 (+12.9%), from €277,422 to €313,232
- Staff costs +€27,233
up €27,233 (+18.7%), from €145,396 to €172,628
- Taxes +€4,544
up €4,544 (+29.6%), from €15,351 to €19,895
- Financial charges -€3,593
down €3,593 (-43.3%), from €8,290 to €4,698
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 | €366,404 | €375,218 | +€8,813 | +2.4% |
| Fixed assets | 21/28 | €264,807 | €242,296 | -€22,511 | -8.5% |
| Tangible fixed assets | 22/27 | €264,534 | €242,023 | -€22,511 | -8.5% |
| Land and buildings | 22 | €190,249 | €177,508 | -€12,741 | -6.7% |
| Plant, machinery and equipment | 23 | €63,607 | €46,019 | -€17,587 | -27.7% |
| Furniture and vehicles | 24 | €10,679 | €18,496 | +€7,817 | +73.2% |
| Financial fixed assets | 28 | €273 | €273 | = | 0.0% |
| Current assets | 29/58 | €101,597 | €132,921 | +€31,324 | +30.8% |
| Stocks and contracts in progress | 3 | €43,000 | €45,000 | +€2,000 | +4.7% |
| Stocks | 30/36 | €43,000 | €45,000 | +€2,000 | +4.7% |
| Amounts receivable within one year | 40/41 | €51,236 | €52,211 | +€975 | +1.9% |
| Trade receivables | 40 | €51,236 | €51,952 | +€716 | +1.4% |
| Other amounts receivable | 41 | €0 | €259 | +€258 | +71,789% |
| Cash at bank and in hand | 54/58 | €1,902 | €30,160 | +€28,258 | +1,486% |
| Deferred charges and accrued income | 490/1 | €5,459 | €5,551 | +€91 | +1.7% |
| Total equity and liabilities | 10/49 | €366,404 | €375,218 | +€8,813 | +2.4% |
| Equity | 10/15 | €148,834 | €210,535 | +€61,702 | +41.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €128,429 | €190,130 | +€61,702 | +48.0% |
| Amounts payable | 17/49 | €217,571 | €164,682 | -€52,889 | -24.3% |
| Amounts payable after more than one year | 17 | €101,417 | €63,595 | -€37,822 | -37.3% |
| Financial debts | 170/4 | €101,417 | €63,595 | -€37,822 | -37.3% |
| Amounts payable within one year | 42/48 | €116,154 | €101,087 | -€15,067 | -13.0% |
| Current portion of amounts payable after more than one year | 42 | €40,380 | €37,822 | -€2,558 | -6.3% |
| Financial debts | 43 | €13,805 | - | -€13,805 | |
| Credit institutions | 430/8 | €13,805 | - | -€13,805 | |
| Trade debts | 44 | €24,086 | €22,170 | -€1,916 | -8.0% |
| Suppliers | 440/4 | €24,086 | €22,170 | -€1,916 | -8.0% |
| Advances received on contracts in progress | 46 | €1,000 | - | -€1,000 | |
| Taxes, remuneration and social security | 45 | €33,313 | €40,651 | +€7,338 | +22.0% |
| Taxes | 450/3 | €30,085 | €40,056 | +€9,971 | +33.1% |
| Remuneration and social security | 454/9 | €3,228 | €595 | -€2,633 | -81.6% |
| Other amounts payable | 47/48 | €3,570 | €444 | -€3,126 | -87.6% |
| Remuneration, social security and pensions | 62 | €145,396 | €172,628 | +€27,233 | +18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,328 | €38,711 | -€2,617 | -6.3% |
| Other operating charges | 640/8 | €7,571 | €5,469 | -€2,102 | -27.8% |
| Non-recurring operating charges | 66A | €738 | €276 | -€462 | -62.6% |
| Gross operating margin | 9900 | €277,422 | €313,232 | +€35,811 | +12.9% |
| Operating profit (loss) | 9901 | €82,388 | €96,148 | +€13,759 | +16.7% |
| Financial income | 75/76B | €205 | €147 | -€58 | -28.1% |
| Recurring financial income | 75 | €205 | €147 | -€58 | -28.1% |
| Financial charges | 65/66B | €8,290 | €4,698 | -€3,593 | -43.3% |
| Recurring financial charges | 65 | €8,290 | €4,698 | -€3,593 | -43.3% |
| Profit (loss) for the period before taxes | 9903 | €74,303 | €91,597 | +€17,294 | +23.3% |
| Income taxes | 67/77 | €15,351 | €19,895 | +€4,544 | +29.6% |
| Profit (loss) for the period | 9904 | €58,952 | €71,702 | +€12,750 | +21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €58,952 | €71,702 | +€12,750 | +21.6% |
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 22 October 2026 via checked.be.