UITVAARTZORG COMMEYNE: 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 COMMEYNE
Largest movements
- Cash +€473,309
up €473,309 (+124%), from €381,247 to €854,556
mainly Net result for the year (+€476,996) and Receivables within one year (+€299,620)
- Receivables within one year -€299,620
down €299,620 (-25.4%), from €1.2m to €881,244
of which Other amounts receivable: -€165,565
- Other debts +€111,145
up €111,145 (+32.3%), from €344,146 to €455,291
- Reserves +€56,996
up €56,996 (+10.5%), from €542,105 to €599,101
of which Distributable reserves: +€56,996
- Accrued charges and deferred income +€24,992
up €24,992 (+58.5%), from €42,726 to €67,718
- Trade debts -€22,978
down €22,978 (-18.6%), from €123,535 to €100,557
- Gross operating margin +€108,257
up €108,257 (+17.9%), from €606,214 to €714,471
- Staff costs +€25,710
up €25,710 (+16.8%), from €152,943 to €178,654
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 | €1,664,437 | €1,846,237 | +€181,800 | +10.9% |
| Fixed assets | 21/28 | €76,742 | €80,893 | +€4,151 | +5.4% |
| Tangible fixed assets | 22/27 | €76,742 | €80,893 | +€4,151 | +5.4% |
| Plant, machinery and equipment | 23 | €7,323 | €5,818 | -€1,505 | -20.6% |
| Furniture and vehicles | 24 | €53,392 | €30,812 | -€22,579 | -42.3% |
| Other tangible fixed assets | 26 | €16,027 | €44,262 | +€28,235 | +176% |
| Current assets | 29/58 | €1,587,695 | €1,765,344 | +€177,649 | +11.2% |
| Stocks and contracts in progress | 3 | €21,978 | €23,293 | +€1,315 | +6.0% |
| Stocks | 30/36 | €21,978 | €23,293 | +€1,315 | +6.0% |
| Amounts receivable within one year | 40/41 | €1,180,864 | €881,244 | -€299,620 | -25.4% |
| Trade receivables | 40 | €220,419 | €86,364 | -€134,055 | -60.8% |
| Other amounts receivable | 41 | €960,445 | €794,880 | -€165,565 | -17.2% |
| Cash at bank and in hand | 54/58 | €381,247 | €854,556 | +€473,309 | +124% |
| Deferred charges and accrued income | 490/1 | €3,606 | €6,251 | +€2,645 | +73.4% |
| Total equity and liabilities | 10/49 | €1,664,437 | €1,846,237 | +€181,800 | +10.9% |
| Equity | 10/15 | €1,134,705 | €1,191,701 | +€56,996 | +5.0% |
| Contributions | 10/11 | €592,600 | €592,600 | = | 0.0% |
| Reserves | 13 | €542,105 | €599,101 | +€56,996 | +10.5% |
| Tax-exempt reserves | 132 | €8,822 | €8,822 | = | 0.0% |
| Distributable reserves | 133 | €533,282 | €590,279 | +€56,996 | +10.7% |
| Amounts payable | 17/49 | €529,733 | €654,536 | +€124,804 | +23.6% |
| Amounts payable within one year | 42/48 | €487,006 | €586,818 | +€99,812 | +20.5% |
| Trade debts | 44 | €123,535 | €100,557 | -€22,978 | -18.6% |
| Suppliers | 440/4 | €123,535 | €100,557 | -€22,978 | -18.6% |
| Taxes, remuneration and social security | 45 | €19,326 | €30,970 | +€11,644 | +60.3% |
| Taxes | 450/3 | €5,842 | €15,319 | +€9,477 | +162% |
| Remuneration and social security | 454/9 | €13,484 | €15,651 | +€2,168 | +16.1% |
| Other amounts payable | 47/48 | €344,146 | €455,291 | +€111,145 | +32.3% |
| Accrued charges and deferred income | 492/3 | €42,726 | €67,718 | +€24,992 | +58.5% |
| Remuneration, social security and pensions | 62 | €152,943 | €178,654 | +€25,710 | +16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,229 | €31,532 | +€303 | +1.0% |
| Other operating charges | 640/8 | €7,236 | €2,899 | -€4,336 | -59.9% |
| Gross operating margin | 9900 | €606,214 | €714,471 | +€108,257 | +17.9% |
| Operating profit (loss) | 9901 | €414,805 | €501,385 | +€86,580 | +20.9% |
| Financial income | 75/76B | €4,050 | €6,254 | +€2,204 | +54.4% |
| Recurring financial income | 75 | €4,050 | €6,254 | +€2,204 | +54.4% |
| Financial charges | 65/66B | €1,035 | €1,058 | +€23 | +2.2% |
| Recurring financial charges | 65 | €1,035 | €1,058 | +€23 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | €417,820 | €506,581 | +€88,761 | +21.2% |
| Income taxes | 67/77 | €25,304 | €29,585 | +€4,280 | +16.9% |
| Profit (loss) for the period | 9904 | €392,516 | €476,996 | +€84,480 | +21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €392,516 | €476,996 | +€84,480 | +21.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.