T'JEAN-MARCON: what changed
What changed
T'JEAN-MARCON
NACE 96.301, Funeral services
filed annual accounts (NBB)
Net result for the year
-€625,827
2024 · €345,479-€971,306
Equity
€11.5m
2024 · €10.6m+€844,666
Cash
€270,586
2024 · €308,782-€38,196
Balance sheet total
€16.3m
2024 · €16.3m-€10,051
Largest movements
Assets
- Financial fixed assets -€2.5m
down €2.5m (-18.8%), from €13.4m to €10.9m
- Tangible fixed assets +€1.5m
up €1.5m (+281%), from €549,417 to €2.1m
of which Land and buildings: +€1.5m
- Intangible fixed assets +€870,934
up €870,934 (+926%), from €94,030 to €964,964
- Receivables within one year +€229,944
up €229,944 (+125%), from €183,721 to €413,665
of which Other amounts receivable: +€234,540
Equity and liabilities
- Other debts -€2.1m
down €2.1m (-95.2%), from €2.2m to €106,648
- Contributions +€1.0m
up €1.0m (+27.3%), from €3.7m to €4.7m
- Debts after one year +€738,555
up €738,555 (+27.2%), from €2.7m to €3.5m
of which Financial debts: +€430,565
- Profit (loss) carried forward -€602,184
down €602,184 (-10.5%), from €5.7m to €5.1m
- Reserves +€446,849
up €446,849 (+36.0%), from €1.2m to €1.7m
of which Distributable reserves: +€253,670
Income statement
- Turnover +€1.8m
new in 2025: €1.8m
- Services and other goods +€1.1m
new in 2025: €1.1m
- Gross operating margin -€866,238
no longer reported in 2025 (was €866,238)
- Depreciation +€564,246
up €564,246 (+487%), from €115,956 to €680,202
- Other operating charges +€224,477
up €224,477 (+1,892%), from €11,867 to €236,345
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
€345,479
Turnover
+€1.8m
Other operating income
+€194,178
Services and other goods
-€1.1m
Staff costs
-€175,648
Depreciation
-€564,246
Write-downs
-€9,174
Other operating charges
-€224,477
Other operating items
-€857,715
Financial income
-€18,636
Financial charges
-€33,102
Taxes
+€75,337
Deferred taxes and other
+€5,962
Result 2025
-€625,827
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
-€1.9m
Investment
-€478,170
Financing
+€2.3m
Cash 2024
€308,782
From operations (derived)
-€1.9m
Net result for the year
-€625,827
Depreciation
+€680,202
Receivables within one year
-€229,944
Smaller working-capital items
-€5,256
Provisions
+€29,004
Trade debts
+€115,735
Tax, wage and social debts
+€333,072
Advances received
-€16,846
Other debts
-€2.1m
Investment (derived)
-€478,170
Investment in fixed assets (net)
-€584,585
Current investments
+€106,415
Financing
+€2.3m
Debts after one year
+€738,555
Current portion of long-term debt
+€86,147
Contributions, distributions and other
+€1.5m
Cash 2025
€270,586
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,312,277 | €16,302,226 | -€10,051 | -0.1% |
| Fixed assets | 21/28 | €14,026,398 | €13,930,781 | -€95,617 | -0.7% |
| Intangible fixed assets | 21 | €94,030 | €964,964 | +€870,934 | +926% |
| Tangible fixed assets | 22/27 | €549,417 | €2,093,712 | +€1.5m | +281% |
| Land and buildings | 22 | €438,449 | €1,898,157 | +€1.5m | +333% |
| Plant, machinery and equipment | 23 | €101,723 | €78,973 | -€22,750 | -22.4% |
| Furniture and vehicles | 24 | €9,245 | €26,916 | +€17,671 | +191% |
| Other tangible fixed assets | 26 | - | €89,666 | +€89,666 | |
| Financial fixed assets | 28 | €13,382,951 | €10,872,105 | -€2.5m | -18.8% |
| Affiliated companies | 280/1 | - | €10,844,305 | +€10.8m | |
| Participating interests | 280 | - | €7,133,151 | +€7.1m | |
| Amounts receivable | 281 | - | €3,711,154 | +€3.7m | |
| Other financial fixed assets | 284/8 | - | €27,800 | +€27,800 | |
| Amounts receivable and cash guarantees | 285/8 | - | €27,800 | +€27,800 | |
| Current assets | 29/58 | €2,285,879 | €2,371,445 | +€85,566 | +3.7% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Trade receivables | 290 | €0 | - | = | |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €183,721 | €413,665 | +€229,944 | +125% |
| Trade receivables | 40 | €40,998 | €36,403 | -€4,596 | -11.2% |
| Other amounts receivable | 41 | €142,723 | €377,263 | +€234,540 | +164% |
| Current investments | 50/53 | €1,730,496 | €1,624,081 | -€106,415 | -6.1% |
| Other investments | 51/53 | - | €1,624,081 | +€1.6m | |
| Cash at bank and in hand | 54/58 | €308,782 | €270,586 | -€38,196 | -12.4% |
| Deferred charges and accrued income | 490/1 | €62,880 | €63,113 | +€233 | +0.4% |
| Total equity and liabilities | 10/49 | €16,312,277 | €16,302,226 | -€10,051 | -0.1% |
| Equity | 10/15 | €10,640,330 | €11,484,995 | +€844,666 | +7.9% |
| Contributions | 10/11 | €3,668,381 | €4,668,381 | +€1.0m | +27.3% |
| Reserves | 13 | €1,239,664 | €1,686,514 | +€446,849 | +36.0% |
| Non-distributable reserves | 130/1 | €16,838 | €16,838 | = | 0.0% |
| Reserves not available under the articles | 1311 | €16,838 | €16,838 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,180,844 | €1,374,023 | +€193,179 | +16.4% |
| Distributable reserves | 133 | €41,982 | €295,652 | +€253,670 | +604% |
| Profit (loss) carried forward | 14 | €5,732,284 | €5,130,100 | -€602,184 | -10.5% |
| Provisions and deferred taxes | 16 | €60,000 | €89,004 | +€29,004 | +48.3% |
| Provisions for liabilities and charges | 160/5 | €60,000 | €60,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €60,000 | €60,000 | = | 0.0% |
| Deferred taxes | 168 | - | €29,004 | +€29,004 | |
| Amounts payable | 17/49 | €5,611,947 | €4,728,227 | -€883,720 | -15.7% |
| Amounts payable after more than one year | 17 | €2,713,501 | €3,452,056 | +€738,555 | +27.2% |
| Financial debts | 170/4 | €2,713,501 | €3,144,066 | +€430,565 | +15.9% |
| Credit institutions | 173 | - | €3,144,066 | +€3.1m | |
| Advances received on contracts in progress | 176 | - | €307,990 | +€307,990 | |
| Amounts payable within one year | 42/48 | €2,886,975 | €1,269,723 | -€1.6m | -56.0% |
| Current portion of amounts payable after more than one year | 42 | €521,225 | €607,372 | +€86,147 | +16.5% |
| Trade debts | 44 | €73,221 | €188,956 | +€115,735 | +158% |
| Suppliers | 440/4 | €73,221 | €188,956 | +€115,735 | +158% |
| Advances received on contracts in progress | 46 | €16,846 | €0 | -€16,846 | -100% |
| Taxes, remuneration and social security | 45 | €33,675 | €366,747 | +€333,072 | +989% |
| Taxes | 450/3 | €319 | €291,404 | +€291,085 | +91,292% |
| Remuneration and social security | 454/9 | €33,356 | €75,343 | +€41,987 | +126% |
| Other amounts payable | 47/48 | €2,242,008 | €106,648 | -€2.1m | -95.2% |
| Accrued charges and deferred income | 492/3 | €11,471 | €6,448 | -€5,023 | -43.8% |
| Operating income | 70/76A | - | €1,963,388 | +€2.0m | |
| Turnover | 70 | - | €1,756,244 | +€1.8m | |
| Other operating income | 74 | - | €194,178 | +€194,178 | |
| Non-recurring operating income | 76A | €0 | €12,966 | +€12,966 | |
| Operating charges | 60/66A | - | €2,502,185 | +€2.5m | |
| Services and other goods | 61 | - | €1,120,030 | +€1.1m | |
| Remuneration, social security and pensions | 62 | €286,471 | €462,118 | +€175,648 | +61.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €115,956 | €680,202 | +€564,246 | +487% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€10,127 | -€953 | +€9,174 | +90.6% |
| Other operating charges | 640/8 | €11,867 | €236,345 | +€224,477 | +1,892% |
| Non-recurring operating charges | 66A | €0 | €4,443 | +€4,443 | |
| Gross operating margin | 9900 | €866,238 | - | -€866,238 | |
| Operating profit (loss) | 9901 | €462,071 | -€538,797 | -€1.0m | |
| Financial income | 75/76B | €90,797 | €72,161 | -€18,636 | -20.5% |
| Recurring financial income | 75 | €90,797 | €72,161 | -€18,636 | -20.5% |
| Income from current assets | 751 | - | €56,961 | +€56,961 | |
| Other financial income | 752/9 | - | €15,200 | +€15,200 | |
| Financial charges | 65/66B | €66,217 | €99,319 | +€33,102 | +50.0% |
| Recurring financial charges | 65 | €66,217 | €99,319 | +€33,102 | +50.0% |
| Debt charges | 650 | - | €75,773 | +€75,773 | |
| Other financial charges | 652/9 | - | €23,546 | +€23,546 | |
| Profit (loss) for the period before taxes | 9903 | €486,650 | -€565,955 | -€1.1m | |
| Transfer from deferred taxes | 780 | - | €5,962 | +€5,962 | |
| Income taxes | 67/77 | €141,172 | €65,834 | -€75,337 | -53.4% |
| Taxes | 670/3 | - | €65,895 | +€65,895 | |
| Tax adjustments and reversals of tax provisions | 77 | - | €61 | +€61 | |
| Profit (loss) for the period | 9904 | €345,479 | -€625,827 | -€971,306 | |
| Transfer from tax-exempt reserves | 789 | - | €277,314 | +€277,314 | |
| Transfer to tax-exempt reserves | 689 | €171,423 | €0 | -€171,423 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €174,056 | -€348,513 | -€522,569 |
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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 4 November 2026 via checked.be.