UITVAARTZORG BRYS: what changed
Two financial 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.
UITVAARTZORG BRYS
Largest movements
- Tangible fixed assets -€50,471
down €50,471 (-5.5%), from €924,110 to €873,640
of which Land and buildings: -€26,223
- Receivables within one year +€46,199
up €46,199 (+33.4%), from €138,324 to €184,523
of which Trade receivables: +€38,206
- Cash -€41,771
down €41,771 (-20.9%), from €199,785 to €158,015
mainly Debts after one year (-€58,619) and Receivables within one year (-€46,199)
- Debts after one year -€58,619
down €58,619 (-21.3%), from €275,200 to €216,581
- Profit (loss) carried forward +€45,110
up €45,110 (+5.8%), from €771,323 to €816,433
- Other debts -€24,901
down €24,901 (-25.1%), from €99,093 to €74,192
- Accrued charges and deferred income -€15,585
no longer reported in 2025 (was €15,585)
- Trade debts +€13,527
up €13,527 (+192%), from €7,028 to €20,555
- Gross operating margin -€128,327
down €128,327 (-27.0%), from €475,449 to €347,123
- Taxes -€30,159
down €30,159 (-63.6%), from €47,396 to €17,237
- Staff costs -€5,093
down €5,093 (-2.6%), from €196,653 to €191,560
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.
Derived cash bridge
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,307,801 | €1,262,292 | -€45,508 | -3.5% |
| Fixed assets | 21/28 | €925,057 | €873,917 | -€51,141 | -5.5% |
| Intangible fixed assets | 21 | €947 | €277 | -€670 | -70.7% |
| Tangible fixed assets | 22/27 | €924,110 | €873,640 | -€50,471 | -5.5% |
| Land and buildings | 22 | €809,752 | €783,529 | -€26,223 | -3.2% |
| Plant, machinery and equipment | 23 | €11,451 | €6,340 | -€5,111 | -44.6% |
| Furniture and vehicles | 24 | €102,907 | €83,771 | -€19,137 | -18.6% |
| Current assets | 29/58 | €382,743 | €388,376 | +€5,632 | +1.5% |
| Stocks and contracts in progress | 3 | €44,276 | €45,322 | +€1,046 | +2.4% |
| Stocks | 30/36 | €44,276 | €45,322 | +€1,046 | +2.4% |
| Amounts receivable within one year | 40/41 | €138,324 | €184,523 | +€46,199 | +33.4% |
| Trade receivables | 40 | €135,634 | €173,840 | +€38,206 | +28.2% |
| Other amounts receivable | 41 | €2,690 | €10,683 | +€7,993 | +297% |
| Cash at bank and in hand | 54/58 | €199,785 | €158,015 | -€41,771 | -20.9% |
| Deferred charges and accrued income | 490/1 | €358 | €516 | +€158 | +44.0% |
| Total equity and liabilities | 10/49 | €1,307,801 | €1,262,292 | -€45,508 | -3.5% |
| Equity | 10/15 | €830,405 | €875,515 | +€45,110 | +5.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €40,482 | €40,482 | = | 0.0% |
| Distributable reserves | 133 | €40,482 | €40,482 | = | 0.0% |
| Profit (loss) carried forward | 14 | €771,323 | €816,433 | +€45,110 | +5.8% |
| Amounts payable | 17/49 | €477,396 | €386,778 | -€90,618 | -19.0% |
| Amounts payable after more than one year | 17 | €275,200 | €216,581 | -€58,619 | -21.3% |
| Financial debts | 170/4 | €275,200 | €216,581 | -€58,619 | -21.3% |
| Amounts payable within one year | 42/48 | €186,611 | €170,197 | -€16,414 | -8.8% |
| Current portion of amounts payable after more than one year | 42 | €60,394 | €58,619 | -€1,775 | -2.9% |
| Trade debts | 44 | €7,028 | €20,555 | +€13,527 | +192% |
| Suppliers | 440/4 | €7,028 | €20,555 | +€13,527 | +192% |
| Taxes, remuneration and social security | 45 | €20,096 | €16,831 | -€3,264 | -16.2% |
| Taxes | 450/3 | €8,395 | €3,436 | -€4,959 | -59.1% |
| Remuneration and social security | 454/9 | €11,701 | €13,396 | +€1,695 | +14.5% |
| Other amounts payable | 47/48 | €99,093 | €74,192 | -€24,901 | -25.1% |
| Accrued charges and deferred income | 492/3 | €15,585 | - | -€15,585 | |
| Remuneration, social security and pensions | 62 | €196,653 | €191,560 | -€5,093 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,068 | €71,024 | -€44 | -0.1% |
| Other operating charges | 640/8 | €13,677 | €12,533 | -€1,144 | -8.4% |
| Gross operating margin | 9900 | €475,449 | €347,123 | -€128,327 | -27.0% |
| Operating profit (loss) | 9901 | €194,051 | €72,005 | -€122,046 | -62.9% |
| Financial income | 75/76B | €373 | €702 | +€329 | +88.2% |
| Recurring financial income | 75 | €373 | €702 | +€329 | +88.2% |
| Financial charges | 65/66B | €12,391 | €10,360 | -€2,031 | -16.4% |
| Recurring financial charges | 65 | €12,391 | €10,360 | -€2,031 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €182,032 | €62,347 | -€119,686 | -65.7% |
| Income taxes | 67/77 | €47,396 | €17,237 | -€30,159 | -63.6% |
| Profit (loss) for the period | 9904 | €134,637 | €45,110 | -€89,527 | -66.5% |
| Profit (loss) for the period to be appropriated | 9905 | €134,637 | €45,110 | -€89,527 | -66.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.