HAUBEN - NIHANT: 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.
What changed
HAUBEN - NIHANT
NACE 96.301, Funeral services
financial year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€2,475
2023 · -€98,485+€100,960
Equity
€688,594
2023 · €686,119+€2,475
Cash
€147,285
2023 · €156,089-€8,804
Balance sheet total
€1.5m
2023 · €1.5m-€81,056
Largest movements
Assets
- Tangible fixed assets -€51,920
down €51,920 (-6.0%), from €862,921 to €811,001
of which Land and buildings: -€31,404
Equity and liabilities
- Trade debts -€60,980
down €60,980 (-69.2%), from €88,115 to €27,135
Income statement
- Gross operating margin +€125,694
up €125,694 (+20.1%), from €625,372 to €751,066
- Turnover +€98,849
up €98,849 (+6.9%), from €1.4m to €1.5m
- Staff costs +€27,607
up €27,607 (+5.0%), from €551,750 to €579,357
- Purchases and services -€26,845
down €26,845 (-3.3%), from €803,752 to €776,907
From the 2023 result to the 2024 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.
Result 2023
-€98,485
Gross operating margin
+€125,694
Staff costs
-€27,607
Depreciation
-€2,152
Other operating charges
+€5,875
Financial income
+€577
Financial charges
-€1,649
Taxes
+€222
Result 2024
€2,475
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€81,326
Investment
-€85,496
Financing
-€4,634
Cash 2023
€156,089
From operations (derived)
+€81,326
Net result for the year
+€2,475
Depreciation
+€137,416
Stocks and contracts
+€226
Receivables within one year
+€14,694
Deferred charges and accrued income
+€5,412
Trade debts
-€60,980
Tax, wage and social debts
-€3,896
Advances received
-€13,321
Other debts
-€700
Investment (derived)
-€85,496
Investment in fixed assets (net)
-€85,496
Financing
-€4,634
Debts after one year
-€3,124
Current portion of long-term debt
-€1,510
Cash 2024
€147,285
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,543,879 | €1,462,823 | -€81,056 | -5.3% |
| Fixed assets | 21/28 | €864,914 | €812,994 | -€51,920 | -6.0% |
| Tangible fixed assets | 22/27 | €862,921 | €811,001 | -€51,920 | -6.0% |
| Land and buildings | 22 | €528,020 | €496,616 | -€31,404 | -5.9% |
| Plant, machinery and equipment | 23 | €243,750 | €246,651 | +€2,901 | +1.2% |
| Furniture and vehicles | 24 | €91,151 | €67,734 | -€23,417 | -25.7% |
| Financial fixed assets | 28 | €1,993 | €1,993 | = | 0.0% |
| Current assets | 29/58 | €678,965 | €649,829 | -€29,136 | -4.3% |
| Stocks and contracts in progress | 3 | €45,411 | €45,185 | -€226 | -0.5% |
| Stocks | 30/36 | €45,411 | €45,185 | -€226 | -0.5% |
| Amounts receivable within one year | 40/41 | €232,089 | €217,395 | -€14,694 | -6.3% |
| Trade receivables | 40 | €171,200 | €186,020 | +€14,820 | +8.7% |
| Other amounts receivable | 41 | €60,889 | €31,375 | -€29,514 | -48.5% |
| Current investments | 50/53 | €232 | €232 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €156,089 | €147,285 | -€8,804 | -5.6% |
| Deferred charges and accrued income | 490/1 | €245,144 | €239,732 | -€5,412 | -2.2% |
| Total equity and liabilities | 10/49 | €1,543,879 | €1,462,823 | -€81,056 | -5.3% |
| Equity | 10/15 | €686,119 | €688,594 | +€2,475 | +0.4% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €131,197 | €131,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €125,000 | €125,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €492,949 | €495,424 | +€2,475 | +0.5% |
| Amounts payable | 17/49 | €857,760 | €774,229 | -€83,531 | -9.7% |
| Amounts payable after more than one year | 17 | €412,149 | €409,025 | -€3,124 | -0.8% |
| Financial debts | 170/4 | €412,149 | €409,025 | -€3,124 | -0.8% |
| Amounts payable within one year | 42/48 | €445,611 | €365,204 | -€80,407 | -18.0% |
| Current portion of amounts payable after more than one year | 42 | €65,395 | €63,885 | -€1,510 | -2.3% |
| Trade debts | 44 | €88,115 | €27,135 | -€60,980 | -69.2% |
| Suppliers | 440/4 | €88,115 | €27,135 | -€60,980 | -69.2% |
| Advances received on contracts in progress | 46 | €230,902 | €217,581 | -€13,321 | -5.8% |
| Taxes, remuneration and social security | 45 | €60,499 | €56,603 | -€3,896 | -6.4% |
| Taxes | 450/3 | €13,057 | €21,480 | +€8,423 | +64.5% |
| Remuneration and social security | 454/9 | €47,442 | €35,123 | -€12,319 | -26.0% |
| Other amounts payable | 47/48 | €700 | - | -€700 | |
| Turnover | 70 | €1,429,124 | €1,527,973 | +€98,849 | +6.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €803,752 | €776,907 | -€26,845 | -3.3% |
| Remuneration, social security and pensions | 62 | €551,750 | €579,357 | +€27,607 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €135,264 | €137,416 | +€2,152 | +1.6% |
| Other operating charges | 640/8 | €25,068 | €19,193 | -€5,875 | -23.4% |
| Gross operating margin | 9900 | €625,372 | €751,066 | +€125,694 | +20.1% |
| Operating profit (loss) | 9901 | -€86,710 | €15,100 | +€101,810 | |
| Financial income | 75/76B | €454 | €1,031 | +€577 | +127.1% |
| Recurring financial income | 75 | €454 | €1,031 | +€577 | +127.1% |
| Financial charges | 65/66B | €12,007 | €13,656 | +€1,649 | +13.7% |
| Recurring financial charges | 65 | €12,007 | €13,656 | +€1,649 | +13.7% |
| Profit (loss) for the period before taxes | 9903 | -€98,263 | €2,475 | +€100,738 | |
| Income taxes | 67/77 | €222 | - | -€222 | |
| Profit (loss) for the period | 9904 | -€98,485 | €2,475 | +€100,960 | |
| Profit (loss) for the period to be appropriated | 9905 | -€98,485 | €2,475 | +€100,960 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.