UITVAARTCENTRUM LEFEVRE: what changed
What changed
UITVAARTCENTRUM LEFEVRE
NACE 96.301, Funeral services
filed annual accounts (NBB)
Net result for the year
€2,302
2024 · €54,404-€52,102
Equity
€307,285
2024 · €506,603-€199,318
Cash
€34,728
2024 · €10,230+€24,498
Balance sheet total
€798,535
2024 · €656,983+€141,552
Largest movements
Assets
- Receivables within one year +€123,706
up €123,706 (+26.7%), from €462,619 to €586,325
of which Other amounts receivable: +€132,864
- Cash +€24,498
up €24,498 (+239%), from €10,230 to €34,728
mainly Other debts (+€201,620) and Provisions (+€155,000)
- Tangible fixed assets -€14,616
down €14,616 (-11.9%), from €122,711 to €108,095
of which Land and buildings: -€10,198
Equity and liabilities
- Other debts +€201,620
up €201,620 (+672%), from €30,000 to €231,620
- Provisions +€155,000
up €155,000 (+2,696%), from €5,750 to €160,750
of which Provisions for liabilities and charges: +€155,000
- Profit (loss) carried forward -€139,631
down €139,631 (-100%), from €139,631 to €0
- Reserves -€59,687
down €59,687 (-19.6%), from €304,973 to €245,285
of which Distributable reserves: -€59,687
- Tax, wage and social debts -€20,710
down €20,710 (-46.4%), from €44,589 to €23,879
of which Taxes: -€23,975
Income statement
- Provisions +€155,000
new in 2025: €155,000
- Gross operating margin +€101,972
up €101,972 (+88.9%), from €114,739 to €216,711
- Staff costs +€31,594
up €31,594 (+140%), from €22,500 to €54,094
- Depreciation -€13,138
down €13,138 (-44.4%), from €29,571 to €16,433
- Taxes -€11,876
down €11,876 (-83.0%), from €14,300 to €2,424
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
€54,404
Gross operating margin
+€101,972
Staff costs
-€31,594
Depreciation
+€13,138
Provisions
-€155,000
Other operating charges
-€278
Financial income
+€3,443
Financial charges
-€1,408
Taxes
+€11,876
Deferred taxes and other
+€5,750
Result 2025
€2,302
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
+€226,968
Investment
-€1,817
Financing
-€200,653
Cash 2024
€10,230
From operations (derived)
+€226,968
Net result for the year
+€2,302
Depreciation
+€16,433
Stocks and contracts
-€381
Receivables within one year
-€123,706
Deferred charges and accrued income
-€7,582
Provisions
+€155,000
Trade debts
+€2,221
Tax, wage and social debts
-€20,710
Other debts
+€201,620
Accrued charges and deferred income
+€1,771
Investment (derived)
-€1,817
Investment in fixed assets (net)
-€1,817
Financing
-€200,653
Short-term financial debts
+€967
Contributions, distributions and other
-€201,620
Cash 2025
€34,728
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €656,983 | €798,535 | +€141,552 | +21.5% |
| Fixed assets | 21/28 | €122,711 | €108,095 | -€14,616 | -11.9% |
| Tangible fixed assets | 22/27 | €122,711 | €108,095 | -€14,616 | -11.9% |
| Land and buildings | 22 | €108,504 | €98,306 | -€10,198 | -9.4% |
| Plant, machinery and equipment | 23 | €9,798 | €4,613 | -€5,185 | -52.9% |
| Furniture and vehicles | 24 | €4,408 | €5,176 | +€768 | +17.4% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €534,272 | €690,440 | +€156,168 | +29.2% |
| Stocks and contracts in progress | 3 | €43,073 | €43,454 | +€381 | +0.9% |
| Stocks | 30/36 | €43,073 | €43,454 | +€381 | +0.9% |
| Amounts receivable within one year | 40/41 | €462,619 | €586,325 | +€123,706 | +26.7% |
| Trade receivables | 40 | €80,642 | €71,485 | -€9,158 | -11.4% |
| Other amounts receivable | 41 | €381,976 | €514,840 | +€132,864 | +34.8% |
| Cash at bank and in hand | 54/58 | €10,230 | €34,728 | +€24,498 | +239% |
| Deferred charges and accrued income | 490/1 | €18,351 | €25,933 | +€7,582 | +41.3% |
| Total equity and liabilities | 10/49 | €656,983 | €798,535 | +€141,552 | +21.5% |
| Equity | 10/15 | €506,603 | €307,285 | -€199,318 | -39.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €304,973 | €245,285 | -€59,687 | -19.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €22,352 | €22,352 | = | 0.0% |
| Distributable reserves | 133 | €276,420 | €216,733 | -€59,687 | -21.6% |
| Profit (loss) carried forward | 14 | €139,631 | €0 | -€139,631 | -100% |
| Provisions and deferred taxes | 16 | €5,750 | €160,750 | +€155,000 | +2,696% |
| Provisions for liabilities and charges | 160/5 | - | €155,000 | +€155,000 | |
| Other liabilities and charges | 164/5 | - | €155,000 | +€155,000 | |
| Deferred taxes | 168 | €5,750 | €5,750 | = | 0.0% |
| Amounts payable | 17/49 | €144,630 | €330,499 | +€185,870 | +129% |
| Amounts payable within one year | 42/48 | €144,630 | €328,728 | +€184,099 | +127% |
| Financial debts | 43 | €1,223 | €2,190 | +€967 | +79.1% |
| Other loans | 439 | €1,223 | €2,190 | +€967 | +79.1% |
| Trade debts | 44 | €68,818 | €71,039 | +€2,221 | +3.2% |
| Suppliers | 440/4 | €68,818 | €71,039 | +€2,221 | +3.2% |
| Taxes, remuneration and social security | 45 | €44,589 | €23,879 | -€20,710 | -46.4% |
| Taxes | 450/3 | €40,768 | €16,793 | -€23,975 | -58.8% |
| Remuneration and social security | 454/9 | €3,821 | €7,086 | +€3,265 | +85.4% |
| Other amounts payable | 47/48 | €30,000 | €231,620 | +€201,620 | +672% |
| Accrued charges and deferred income | 492/3 | - | €1,771 | +€1,771 | |
| Non-recurring operating income | 76A | €23,306 | €1,884 | -€21,423 | -91.9% |
| Remuneration, social security and pensions | 62 | €22,500 | €54,094 | +€31,594 | +140% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,571 | €16,433 | -€13,138 | -44.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €155,000 | +€155,000 | |
| Other operating charges | 640/8 | €7,830 | €8,109 | +€278 | +3.6% |
| Gross operating margin | 9900 | €114,739 | €216,711 | +€101,972 | +88.9% |
| Operating profit (loss) | 9901 | €54,838 | -€16,925 | -€71,763 | |
| Financial income | 75/76B | €20,883 | €24,326 | +€3,443 | +16.5% |
| Recurring financial income | 75 | €20,883 | €24,326 | +€3,443 | +16.5% |
| Financial charges | 65/66B | €1,267 | €2,675 | +€1,408 | +111% |
| Recurring financial charges | 65 | €1,267 | €2,675 | +€1,408 | +111% |
| Profit (loss) for the period before taxes | 9903 | €74,454 | €4,726 | -€69,727 | -93.7% |
| Transfer to deferred taxes | 680 | €5,750 | €0 | -€5,750 | -100% |
| Income taxes | 67/77 | €14,300 | €2,424 | -€11,876 | -83.0% |
| Profit (loss) for the period | 9904 | €54,404 | €2,302 | -€52,102 | -95.8% |
| Transfer to tax-exempt reserves | 689 | €17,250 | €0 | -€17,250 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €37,154 | €2,302 | -€34,852 | -93.8% |
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 2 November 2026 via checked.be.