SPRL VANHOLE ANDRE JR: what changed
What changed
SPRL VANHOLE ANDRE JR
NACE 96.301, Funeral services
filed annual accounts (NBB)
Net result for the year
-€43,811
2024 · -€752-€43,059
Equity
€55,570
2024 · €99,381-€43,811
Cash
€32,221
2024 · €59,118-€26,896
Balance sheet total
€654,705
2024 · €713,355-€58,651
Largest movements
Assets
- Receivables within one year -€66,609
down €66,609 (-15.2%), from €438,553 to €371,943
of which Trade receivables: -€108,668
- Cash -€26,896
down €26,896 (-45.5%), from €59,118 to €32,221
mainly Investment in fixed assets (net) (-€79,003) and Net result for the year (-€43,811)
- Tangible fixed assets +€22,153
up €22,153 (+12.8%), from €173,469 to €195,622
of which Furniture and vehicles: +€45,107
- Deferred charges and accrued income +€18,967
up €18,967 (+281%), from €6,749 to €25,717
- Intangible fixed assets -€7,490
down €7,490 (-33.3%), from €22,470 to €14,980
Equity and liabilities
- Profit (loss) carried forward -€43,811
down €43,811 (-5,823%), from -€752 to -€44,564
- Tax, wage and social debts -€13,977
down €13,977 (-49.8%), from €28,088 to €14,111
of which Taxes: -€11,379
- Other debts +€10,156
up €10,156 (+21.2%), from €47,869 to €58,025
- Trade debts -€8,998
down €8,998 (-6.8%), from €132,716 to €123,718
- Current portion of long-term debt -€7,893
down €7,893 (-17.7%), from €44,588 to €36,695
Income statement
- Gross operating margin -€50,598
down €50,598 (-22.2%), from €228,309 to €177,711
- Depreciation -€14,038
down €14,038 (-17.9%), from €78,378 to €64,340
- Staff costs +€10,846
up €10,846 (+8.5%), from €126,889 to €137,735
- Other operating charges -€3,691
down €3,691 (-27.9%), from €13,241 to €9,549
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
-€752
Gross operating margin
-€50,598
Staff costs
-€10,846
Depreciation
+€14,038
Other operating charges
+€3,691
Other operating items
+€427
Financial income
-€167
Financial charges
-€1,350
Taxes
+€1,747
Result 2025
-€43,811
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
+€61,942
Investment
-€79,003
Financing
-€9,836
Cash 2024
€59,118
From operations (derived)
+€61,942
Net result for the year
-€43,811
Depreciation
+€64,340
Stocks and contracts
-€1,225
Receivables within one year
+€66,609
Deferred charges and accrued income
-€18,967
Trade debts
-€8,998
Tax, wage and social debts
-€13,977
Advances received
+€7,837
Other debts
+€10,156
Accrued charges and deferred income
-€21
Investment (derived)
-€79,003
Investment in fixed assets (net)
-€79,003
Financing
-€9,836
Debts after one year
-€2,709
Current portion of long-term debt
-€7,893
Short-term financial debts
+€766
Cash 2025
€32,221
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €713,355 | €654,705 | -€58,651 | -8.2% |
| Fixed assets | 21/28 | €196,720 | €211,383 | +€14,663 | +7.5% |
| Intangible fixed assets | 21 | €22,470 | €14,980 | -€7,490 | -33.3% |
| Tangible fixed assets | 22/27 | €173,469 | €195,622 | +€22,153 | +12.8% |
| Land and buildings | 22 | €109,728 | €88,642 | -€21,086 | -19.2% |
| Plant, machinery and equipment | 23 | €24,077 | €22,209 | -€1,868 | -7.8% |
| Furniture and vehicles | 24 | €39,664 | €84,771 | +€45,107 | +114% |
| Financial fixed assets | 28 | €782 | €782 | = | 0.0% |
| Current assets | 29/58 | €516,635 | €443,321 | -€73,314 | -14.2% |
| Stocks and contracts in progress | 3 | €12,215 | €13,440 | +€1,225 | +10.0% |
| Stocks | 30/36 | €12,215 | €13,440 | +€1,225 | +10.0% |
| Amounts receivable within one year | 40/41 | €438,553 | €371,943 | -€66,609 | -15.2% |
| Trade receivables | 40 | €237,516 | €128,848 | -€108,668 | -45.8% |
| Other amounts receivable | 41 | €201,036 | €243,095 | +€42,059 | +20.9% |
| Cash at bank and in hand | 54/58 | €59,118 | €32,221 | -€26,896 | -45.5% |
| Deferred charges and accrued income | 490/1 | €6,749 | €25,717 | +€18,967 | +281% |
| Total equity and liabilities | 10/49 | €713,355 | €654,705 | -€58,651 | -8.2% |
| Equity | 10/15 | €99,381 | €55,570 | -€43,811 | -44.1% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €81,383 | €81,383 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,875 | €1,875 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,875 | €1,875 | = | 0.0% |
| Distributable reserves | 133 | €79,508 | €79,508 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€752 | -€44,564 | -€43,811 | -5,823% |
| Amounts payable | 17/49 | €613,974 | €599,135 | -€14,839 | -2.4% |
| Amounts payable after more than one year | 17 | €63,981 | €61,272 | -€2,709 | -4.2% |
| Financial debts | 170/4 | €63,981 | €61,272 | -€2,709 | -4.2% |
| Amounts payable within one year | 42/48 | €549,972 | €537,863 | -€12,109 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €44,588 | €36,695 | -€7,893 | -17.7% |
| Financial debts | 43 | €11,074 | €11,839 | +€766 | +6.9% |
| Credit institutions | 430/8 | €11,074 | €11,839 | +€766 | +6.9% |
| Trade debts | 44 | €132,716 | €123,718 | -€8,998 | -6.8% |
| Suppliers | 440/4 | €132,716 | €123,718 | -€8,998 | -6.8% |
| Advances received on contracts in progress | 46 | €285,638 | €293,475 | +€7,837 | +2.7% |
| Taxes, remuneration and social security | 45 | €28,088 | €14,111 | -€13,977 | -49.8% |
| Taxes | 450/3 | €15,174 | €3,795 | -€11,379 | -75.0% |
| Remuneration and social security | 454/9 | €12,914 | €10,316 | -€2,598 | -20.1% |
| Other amounts payable | 47/48 | €47,869 | €58,025 | +€10,156 | +21.2% |
| Accrued charges and deferred income | 492/3 | €21 | €0 | -€21 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €126,889 | €137,735 | +€10,846 | +8.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,378 | €64,340 | -€14,038 | -17.9% |
| Other operating charges | 640/8 | €13,241 | €9,549 | -€3,691 | -27.9% |
| Non-recurring operating charges | 66A | €427 | €0 | -€427 | -100% |
| Gross operating margin | 9900 | €228,309 | €177,711 | -€50,598 | -22.2% |
| Operating profit (loss) | 9901 | €9,375 | -€33,914 | -€43,288 | |
| Financial income | 75/76B | €170 | €3 | -€167 | -98.4% |
| Recurring financial income | 75 | €170 | €3 | -€167 | -98.4% |
| Financial charges | 65/66B | €8,122 | €9,472 | +€1,350 | +16.6% |
| Recurring financial charges | 65 | €8,122 | €9,472 | +€1,350 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | €1,422 | -€43,383 | -€44,805 | |
| Income taxes | 67/77 | €2,174 | €428 | -€1,747 | -80.3% |
| Profit (loss) for the period | 9904 | -€752 | -€43,811 | -€43,059 | -5,723% |
| Profit (loss) for the period to be appropriated | 9905 | -€752 | -€43,811 | -€43,059 | -5,723% |
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 1 November 2026 via checked.be.