NEOMANSIO: 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.
What changed
NEOMANSIO
NACE 96.301, Funeral services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€649,747
2024 · €815,987-€166,240
Equity
€14.2m
2024 · €13.5m+€631,770
Cash
€2.2m
2024 · €3.2m-€939,522
Balance sheet total
€19.9m
2024 · €19.9m+€21,614
Largest movements
Assets
- Cash -€939,522
down €939,522 (-29.7%), from €3.2m to €2.2m
mainly Investment in fixed assets (net) (-€1.7m) and Trade debts (-€481,481)
- Tangible fixed assets +€740,157
up €740,157 (+5.2%), from €14.3m to €15.1m
of which Plant, machinery and equipment: +€668,978
Equity and liabilities
- Reserves +€649,747
up €649,747 (+9.6%), from €6.8m to €7.4m
of which Distributable reserves: +€649,747
- Trade debts -€481,481
down €481,481 (-80.2%), from €600,115 to €118,634
- Debts after one year -€277,692
down €277,692 (-5.8%), from €4.8m to €4.5m
Income statement
- Staff costs +€172,739
up €172,739 (+7.6%), from €2.3m to €2.4m
- Other operating charges -€163,436
down €163,436 (-95.6%), from €170,988 to €7,552
- Gross operating margin -€83,913
down €83,913 (-2.0%), from €4.1m to €4.0m
- Depreciation +€50,398
up €50,398 (+6.3%), from €794,306 to €844,704
- Write-downs +€46,126
up €46,126 (+9280.9%), from €497 to €46,623
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.
Result 2024
€815,987
Gross operating margin
-€83,913
Staff costs
-€172,739
Depreciation
-€50,398
Write-downs
-€46,126
Provisions
+€38,939
Other operating charges
+€163,436
Other operating items
+€2,000
Financial income
-€15,908
Financial charges
+€1,679
Taxes
-€3,210
Result 2025
€649,747
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.
From operations
+€1.1m
Investment
-€1.7m
Financing
-€292,374
Cash 2024
€3.2m
From operations (derived)
+€1.1m
Net result for the year
+€649,747
Depreciation
+€844,704
Stocks and contracts
+€11,439
Receivables within one year
-€64,863
Deferred charges and accrued income
-€15,454
Provisions
+€8,296
Trade debts
-€481,481
Tax, wage and social debts
+€103,624
Accrued charges and deferred income
+€33,802
Investment (derived)
-€1.7m
Investment in fixed assets (net)
-€1.7m
Current investments
-€37,475
Financing
-€292,374
Debts after one year
-€277,692
Current portion of long-term debt
+€3,295
Contributions, distributions and other
-€17,977
Cash 2025
€2.2m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,923,470 | €19,945,084 | +€21,614 | +0.1% |
| Fixed assets | 21/28 | €14,458,484 | €15,313,267 | +€854,783 | +5.9% |
| Intangible fixed assets | 21 | €135,581 | €250,207 | +€114,626 | +84.5% |
| Tangible fixed assets | 22/27 | €14,322,903 | €15,063,060 | +€740,157 | +5.2% |
| Land and buildings | 22 | €11,932,214 | €11,969,702 | +€37,488 | +0.3% |
| Plant, machinery and equipment | 23 | €2,074,396 | €2,743,374 | +€668,978 | +32.2% |
| Furniture and vehicles | 24 | €268,377 | €194,984 | -€73,393 | -27.3% |
| Assets under construction and advance payments | 27 | €47,916 | €155,000 | +€107,084 | +223.5% |
| Current assets | 29/58 | €5,464,986 | €4,631,817 | -€833,169 | -15.2% |
| Stocks and contracts in progress | 3 | €30,325 | €18,886 | -€11,439 | -37.7% |
| Stocks | 30/36 | €30,325 | €18,886 | -€11,439 | -37.7% |
| Amounts receivable within one year | 40/41 | €945,787 | €1,010,650 | +€64,863 | +6.9% |
| Trade receivables | 40 | €726,804 | €693,001 | -€33,803 | -4.7% |
| Other amounts receivable | 41 | €218,983 | €317,649 | +€98,666 | +45.1% |
| Current investments | 50/53 | €1,248,460 | €1,285,935 | +€37,475 | +3.0% |
| Cash at bank and in hand | 54/58 | €3,165,821 | €2,226,299 | -€939,522 | -29.7% |
| Deferred charges and accrued income | 490/1 | €74,593 | €90,047 | +€15,454 | +20.7% |
| Total equity and liabilities | 10/49 | €19,923,470 | €19,945,084 | +€21,614 | +0.1% |
| Equity | 10/15 | €13,538,518 | €14,170,288 | +€631,770 | +4.7% |
| Contributions | 10/11 | €6,335,669 | €6,335,669 | = | 0.0% |
| Revaluation surpluses | 12 | €23,602 | €23,602 | = | 0.0% |
| Reserves | 13 | €6,792,965 | €7,442,712 | +€649,747 | +9.6% |
| Non-distributable reserves | 130/1 | €1,011,571 | €1,011,571 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,011,571 | €1,011,571 | = | 0.0% |
| Distributable reserves | 133 | €5,781,394 | €6,431,141 | +€649,747 | +11.2% |
| Investment grants | 15 | €386,282 | €368,305 | -€17,977 | -4.7% |
| Provisions and deferred taxes | 16 | €166,287 | €174,583 | +€8,296 | +5.0% |
| Provisions for liabilities and charges | 160/5 | €166,287 | €174,583 | +€8,296 | +5.0% |
| Major repairs and maintenance | 162 | €166,287 | €174,583 | +€8,296 | +5.0% |
| Amounts payable | 17/49 | €6,218,665 | €5,600,213 | -€618,452 | -9.9% |
| Amounts payable after more than one year | 17 | €4,813,327 | €4,535,635 | -€277,692 | -5.8% |
| Financial debts | 170/4 | €4,813,327 | €4,535,635 | -€277,692 | -5.8% |
| Amounts payable within one year | 42/48 | €955,825 | €581,263 | -€374,562 | -39.2% |
| Current portion of amounts payable after more than one year | 42 | €274,397 | €277,692 | +€3,295 | +1.2% |
| Trade debts | 44 | €600,115 | €118,634 | -€481,481 | -80.2% |
| Suppliers | 440/4 | €600,115 | €118,634 | -€481,481 | -80.2% |
| Taxes, remuneration and social security | 45 | €81,313 | €184,937 | +€103,624 | +127.4% |
| Taxes | 450/3 | €16,407 | €20,712 | +€4,305 | +26.2% |
| Remuneration and social security | 454/9 | €64,906 | €164,225 | +€99,319 | +153.0% |
| Accrued charges and deferred income | 492/3 | €449,513 | €483,315 | +€33,802 | +7.5% |
| Non-recurring operating income | 76A | €36,637 | - | -€36,637 | |
| Remuneration, social security and pensions | 62 | €2,276,822 | €2,449,561 | +€172,739 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €794,306 | €844,704 | +€50,398 | +6.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €497 | €46,623 | +€46,126 | +9280.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €47,235 | €8,296 | -€38,939 | -82.4% |
| Other operating charges | 640/8 | €170,988 | €7,552 | -€163,436 | -95.6% |
| Non-recurring operating charges | 66A | €2,000 | - | -€2,000 | |
| Gross operating margin | 9900 | €4,108,315 | €4,024,402 | -€83,913 | -2.0% |
| Operating profit (loss) | 9901 | €816,467 | €667,666 | -€148,801 | -18.2% |
| Financial income | 75/76B | €61,785 | €45,877 | -€15,908 | -25.7% |
| Recurring financial income | 75 | €61,785 | €45,877 | -€15,908 | -25.7% |
| Financial charges | 65/66B | €62,265 | €60,586 | -€1,679 | -2.7% |
| Recurring financial charges | 65 | €62,265 | €60,586 | -€1,679 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €815,987 | €652,957 | -€163,030 | -20.0% |
| Income taxes | 67/77 | - | €3,210 | +€3,210 | |
| Profit (loss) for the period | 9904 | €815,987 | €649,747 | -€166,240 | -20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €815,987 | €649,747 | -€166,240 | -20.4% |
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 29 September 2026 via checked.be.