Marbrerie Legroux: what changed
What changed
Marbrerie Legroux
NACE 96.301, Funeral services
filed annual accounts (NBB)
Net result for the year
€12,393
2024 · €1,165+€11,228
Equity
€52,130
2024 · €39,737+€12,393
Cash
€10,469
2024 · €11,839-€1,370
Balance sheet total
€231,300
2024 · €266,148-€34,848
Largest movements
Assets
- Intangible fixed assets -€25,000
down €25,000 (-14.1%), from €176,815 to €151,815
- Receivables within one year -€10,408
down €10,408 (-25.0%), from €41,700 to €31,292
of which Trade receivables: -€12,649
Equity and liabilities
- Debts after one year -€40,677
down €40,677 (-26.7%), from €152,493 to €111,816
of which Financial debts: -€40,677
- Profit (loss) carried forward +€12,393
up €12,393 (+36.7%), from €33,737 to €46,130
- Trade debts -€11,388
down €11,388 (-80.6%), from €14,136 to €2,748
- Advances received +€4,636
up €4,636 (+24.0%), from €19,293 to €23,929
Income statement
- Turnover +€116,859
new in 2025: €116,859
- Services and other goods +€44,193
new in 2025: €44,193
- Goods and materials +€30,153
new in 2025: €30,153
of which Purchases: +€32,081
- Gross operating margin -€28,063
no longer reported in 2025 (was €28,063)
- Taxes +€3,720
up €3,720 (+871%), from €427 to €4,147
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.
Result 2024
€1,165
Turnover
+€116,859
Goods and materials
-€30,153
Services and other goods
-€44,193
Depreciation
-€0
Other operating charges
+€104
Other operating items
-€28,063
Financial income
+€517
Financial charges
-€123
Taxes
-€3,720
Result 2025
€12,393
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€38,935
Investment
€0
Financing
-€40,305
Cash 2024
€11,839
From operations (derived)
+€38,935
Net result for the year
+€12,393
Depreciation
+€25,000
Stocks and contracts
-€1,928
Receivables within one year
+€10,408
Deferred charges and accrued income
-€2
Trade debts
-€11,388
Tax, wage and social debts
-€184
Advances received
+€4,636
Financing
-€40,305
Debts after one year
-€40,677
Current portion of long-term debt
+€373
Cash 2025
€10,469
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €266,148 | €231,300 | -€34,848 | -13.1% |
| Fixed assets | 21/28 | €176,815 | €151,815 | -€25,000 | -14.1% |
| Intangible fixed assets | 21 | €176,815 | €151,815 | -€25,000 | -14.1% |
| Current assets | 29/58 | €89,333 | €79,485 | -€9,848 | -11.0% |
| Stocks and contracts in progress | 3 | €35,736 | €37,664 | +€1,928 | +5.4% |
| Stocks | 30/36 | €35,736 | €37,664 | +€1,928 | +5.4% |
| Goods purchased for resale | 34 | - | €37,664 | +€37,664 | |
| Amounts receivable within one year | 40/41 | €41,700 | €31,292 | -€10,408 | -25.0% |
| Trade receivables | 40 | €36,005 | €23,357 | -€12,649 | -35.1% |
| Other amounts receivable | 41 | €5,694 | €7,935 | +€2,241 | +39.4% |
| Cash at bank and in hand | 54/58 | €11,839 | €10,469 | -€1,370 | -11.6% |
| Deferred charges and accrued income | 490/1 | €59 | €60 | +€2 | +2.6% |
| Total equity and liabilities | 10/49 | €266,148 | €231,300 | -€34,848 | -13.1% |
| Equity | 10/15 | €39,737 | €52,130 | +€12,393 | +31.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,737 | €46,130 | +€12,393 | +36.7% |
| Amounts payable | 17/49 | €226,411 | €179,169 | -€47,241 | -20.9% |
| Amounts payable after more than one year | 17 | €152,493 | €111,816 | -€40,677 | -26.7% |
| Financial debts | 170/4 | €47,493 | €6,816 | -€40,677 | -85.6% |
| Credit institutions | 173 | - | €6,816 | +€6,816 | |
| Other amounts payable | 178/9 | €105,000 | €105,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €73,918 | €67,353 | -€6,564 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €40,305 | €40,677 | +€373 | +0.9% |
| Trade debts | 44 | €14,136 | €2,748 | -€11,388 | -80.6% |
| Suppliers | 440/4 | €14,136 | €2,748 | -€11,388 | -80.6% |
| Advances received on contracts in progress | 46 | €19,293 | €23,929 | +€4,636 | +24.0% |
| Taxes, remuneration and social security | 45 | €184 | €0 | -€184 | -100% |
| Taxes | 450/3 | €184 | €0 | -€184 | -100% |
| Operating income | 70/76A | - | €116,859 | +€116,859 | |
| Turnover | 70 | - | €116,859 | +€116,859 | |
| Other operating income | 74 | - | €0 | = | |
| Operating charges | 60/66A | - | €99,746 | +€99,746 | |
| Goods for resale, raw materials and consumables | 60 | - | €30,153 | +€30,153 | |
| Purchases | 600/8 | - | €32,081 | +€32,081 | |
| Change in stocks: decrease (increase) | 609 | - | -€1,928 | -€1,928 | |
| Services and other goods | 61 | - | €44,193 | +€44,193 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,000 | €25,000 | +€0 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €504 | €400 | -€104 | -20.7% |
| Gross operating margin | 9900 | €28,063 | - | -€28,063 | |
| Operating profit (loss) | 9901 | €2,559 | €17,113 | +€14,554 | +569% |
| Financial income | 75/76B | €154 | €671 | +€517 | +336% |
| Recurring financial income | 75 | €154 | €671 | +€517 | +336% |
| Other financial income | 752/9 | - | €671 | +€671 | |
| Financial charges | 65/66B | €1,121 | €1,244 | +€123 | +11.0% |
| Recurring financial charges | 65 | €1,121 | €1,244 | +€123 | +11.0% |
| Debt charges | 650 | - | €1,179 | +€1,179 | |
| Other financial charges | 652/9 | - | €65 | +€65 | |
| Profit (loss) for the period before taxes | 9903 | €1,592 | €16,540 | +€14,948 | +939% |
| Income taxes | 67/77 | €427 | €4,147 | +€3,720 | +871% |
| Taxes | 670/3 | - | €4,147 | +€4,147 | |
| Profit (loss) for the period | 9904 | €1,165 | €12,393 | +€11,228 | +964% |
| Profit (loss) for the period to be appropriated | 9905 | €1,165 | €12,393 | +€11,228 | +964% |
Next steps
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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 7 November 2026 via checked.be.