MAISON FUNERAIRE JOSAL: what changed
What changed
MAISON FUNERAIRE JOSAL
NACE 96.301, Funeral services
filed annual accounts (NBB)
Net result for the year
€47,423
2023 · €47,587-€164
Equity
€130,678
2023 · €83,255+€47,423
Cash
€2,777
2023 · €1,859+€919
Balance sheet total
€331,099
2023 · €247,123+€83,976
Largest movements
Assets
- Receivables within one year +€92,930
up €92,930 (+80.0%), from €116,157 to €209,087
of which Other amounts receivable: +€90,979
- Tangible fixed assets -€11,131
down €11,131 (-9.4%), from €117,813 to €106,682
of which Plant, machinery and equipment: -€9,665
Equity and liabilities
- Reserves +€47,423
up €47,423 (+99.7%), from €47,587 to €95,010
- Tax, wage and social debts +€33,681
up €33,681 (+129%), from €26,209 to €59,890
- Other debts +€25,000
new in 2024: €25,000
- Debts after one year -€10,983
down €10,983 (-16.1%), from €68,388 to €57,406
- Current portion of long-term debt -€9,046
down €9,046 (-45.2%), from €20,028 to €10,983
Income statement
- Taxes +€7,753
up €7,753 (+30.6%), from €25,343 to €33,096
- Financial income +€5,673
up €5,673 (+392%), from €1,449 to €7,122
- Gross operating margin +€2,378
up €2,378 (+2.5%), from €96,210 to €98,588
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€47,587
Gross operating margin
+€2,378
Depreciation
-€777
Other operating charges
+€604
Other operating items
-€381
Financial income
+€5,673
Financial charges
+€90
Taxes
-€7,753
Result 2024
€47,423
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€22,802
Investment
-€1,296
Financing
-€20,588
Cash 2023
€1,859
From operations (derived)
+€22,802
Net result for the year
+€47,423
Depreciation
+€12,427
Stocks and contracts
-€2,684
Receivables within one year
-€92,930
Deferred charges and accrued income
+€1,426
Trade debts
-€1,541
Tax, wage and social debts
+€33,681
Other debts
+€25,000
Investment (derived)
-€1,296
Investment in fixed assets (net)
-€1,296
Financing
-€20,588
Debts after one year
-€10,983
Current portion of long-term debt
-€9,046
Short-term financial debts
-€559
Cash 2024
€2,777
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €247,123 | €331,099 | +€83,976 | +34.0% |
| Fixed assets | 21/28 | €117,813 | €106,682 | -€11,131 | -9.4% |
| Tangible fixed assets | 22/27 | €117,813 | €106,682 | -€11,131 | -9.4% |
| Plant, machinery and equipment | 23 | €113,096 | €103,431 | -€9,665 | -8.5% |
| Furniture and vehicles | 24 | €4,717 | €3,251 | -€1,465 | -31.1% |
| Current assets | 29/58 | €129,311 | €224,417 | +€95,106 | +73.5% |
| Stocks and contracts in progress | 3 | €8,811 | €11,495 | +€2,684 | +30.5% |
| Stocks | 30/36 | €8,811 | €11,495 | +€2,684 | +30.5% |
| Amounts receivable within one year | 40/41 | €116,157 | €209,087 | +€92,930 | +80.0% |
| Trade receivables | 40 | €24,232 | €26,182 | +€1,950 | +8.0% |
| Other amounts receivable | 41 | €91,925 | €182,905 | +€90,979 | +99.0% |
| Cash at bank and in hand | 54/58 | €1,859 | €2,777 | +€919 | +49.4% |
| Deferred charges and accrued income | 490/1 | €2,485 | €1,059 | -€1,426 | -57.4% |
| Total equity and liabilities | 10/49 | €247,123 | €331,099 | +€83,976 | +34.0% |
| Equity | 10/15 | €83,255 | €130,678 | +€47,423 | +57.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €47,587 | €95,010 | +€47,423 | +99.7% |
| Distributable reserves | 133 | €47,587 | €95,010 | +€47,423 | +99.7% |
| Profit (loss) carried forward | 14 | €15,668 | €15,668 | = | 0.0% |
| Amounts payable | 17/49 | €163,868 | €200,421 | +€36,552 | +22.3% |
| Amounts payable after more than one year | 17 | €68,388 | €57,406 | -€10,983 | -16.1% |
| Financial debts | 170/4 | €68,388 | €57,406 | -€10,983 | -16.1% |
| Amounts payable within one year | 42/48 | €95,480 | €143,015 | +€47,535 | +49.8% |
| Current portion of amounts payable after more than one year | 42 | €20,028 | €10,983 | -€9,046 | -45.2% |
| Financial debts | 43 | €10,255 | €9,696 | -€559 | -5.5% |
| Credit institutions | 430/8 | €10,255 | €9,696 | -€559 | -5.5% |
| Trade debts | 44 | €38,987 | €37,447 | -€1,541 | -4.0% |
| Suppliers | 440/4 | €38,987 | €37,447 | -€1,541 | -4.0% |
| Taxes, remuneration and social security | 45 | €26,209 | €59,890 | +€33,681 | +129% |
| Taxes | 450/3 | €26,209 | €59,890 | +€33,681 | +129% |
| Other amounts payable | 47/48 | - | €25,000 | +€25,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,650 | €12,427 | +€777 | +6.7% |
| Other operating charges | 640/8 | €8,580 | €7,976 | -€604 | -7.0% |
| Non-recurring operating charges | 66A | €133 | €513 | +€381 | +287% |
| Gross operating margin | 9900 | €96,210 | €98,588 | +€2,378 | +2.5% |
| Operating profit (loss) | 9901 | €75,847 | €77,673 | +€1,825 | +2.4% |
| Financial income | 75/76B | €1,449 | €7,122 | +€5,673 | +392% |
| Recurring financial income | 75 | €1,449 | €7,122 | +€5,673 | +392% |
| Financial charges | 65/66B | €4,366 | €4,275 | -€90 | -2.1% |
| Recurring financial charges | 65 | €4,366 | €4,275 | -€90 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €72,930 | €80,519 | +€7,589 | +10.4% |
| Income taxes | 67/77 | €25,343 | €33,096 | +€7,753 | +30.6% |
| Profit (loss) for the period | 9904 | €47,587 | €47,423 | -€164 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €47,587 | €47,423 | -€164 | -0.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.