UITVAARTZORG DENDER: 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 DENDER
Largest movements
- Cash +€242,791
up €242,791 (+952%), from €25,505 to €268,295
mainly Debts after one year (+€169,418) and Other debts (+€133,313)
- Intangible fixed assets +€201,074
up €201,074, from €0 to €201,074
- Tangible fixed assets +€88,766
up €88,766 (+17.2%), from €517,365 to €606,132
of which Furniture and vehicles: +€62,967
- Current investments -€75,135
down €75,135 (-23.4%), from €320,639 to €245,504
- Receivables within one year -€70,766
down €70,766 (-34.2%), from €207,016 to €136,250
of which Trade receivables: -€55,666
- Debts after one year +€169,418
up €169,418 (+149%), from €113,515 to €282,933
- Other debts +€133,313
up €133,313 (+4,798%), from €2,778 to €136,091
- Reserves +€107,476
up €107,476 (+13.8%), from €777,246 to €884,722
of which Distributable reserves: +€107,476
- Trade debts -€85,701
down €85,701 (-71.4%), from €120,080 to €34,379
- Current portion of long-term debt +€48,781
up €48,781 (+126%), from €38,717 to €87,498
- Gross operating margin +€131,843
up €131,843 (+80.9%), from €162,880 to €294,723
- Depreciation +€80,438
up €80,438 (+176%), from €45,638 to €126,076
- Staff costs +€38,566
up €38,566 (+416%), from €9,272 to €47,838
- Financial income +€38,277
up €38,277 (+3,804%), from €1,006 to €39,283
- Taxes +€12,564
up €12,564 (+52.2%), from €24,075 to €36,638
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 | €1,178,208 | €1,561,188 | +€382,980 | +32.5% |
| Fixed assets | 21/28 | €579,365 | €869,206 | +€289,840 | +50.0% |
| Intangible fixed assets | 21 | €0 | €201,074 | +€201,074 | |
| Tangible fixed assets | 22/27 | €517,365 | €606,132 | +€88,766 | +17.2% |
| Land and buildings | 22 | €344,002 | €350,472 | +€6,470 | +1.9% |
| Plant, machinery and equipment | 23 | €10,481 | €28,265 | +€17,784 | +170% |
| Furniture and vehicles | 24 | €135,423 | €198,390 | +€62,967 | +46.5% |
| Other tangible fixed assets | 26 | €27,459 | €29,004 | +€1,545 | +5.6% |
| Financial fixed assets | 28 | €62,000 | €62,000 | = | 0.0% |
| Current assets | 29/58 | €598,843 | €691,983 | +€93,140 | +15.6% |
| Stocks and contracts in progress | 3 | €38,298 | €33,846 | -€4,452 | -11.6% |
| Stocks | 30/36 | €38,298 | €33,846 | -€4,452 | -11.6% |
| Amounts receivable within one year | 40/41 | €207,016 | €136,250 | -€70,766 | -34.2% |
| Trade receivables | 40 | €191,916 | €136,250 | -€55,666 | -29.0% |
| Other amounts receivable | 41 | €15,100 | - | -€15,100 | |
| Current investments | 50/53 | €320,639 | €245,504 | -€75,135 | -23.4% |
| Cash at bank and in hand | 54/58 | €25,505 | €268,295 | +€242,791 | +952% |
| Deferred charges and accrued income | 490/1 | €7,385 | €8,087 | +€702 | +9.5% |
| Total equity and liabilities | 10/49 | €1,178,208 | €1,561,188 | +€382,980 | +32.5% |
| Equity | 10/15 | €795,846 | €903,322 | +€107,476 | +13.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €777,246 | €884,722 | +€107,476 | +13.8% |
| Non-distributable reserves | 130/1 | €89,739 | €89,739 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Own shares acquired | 1312 | €87,879 | €87,879 | = | 0.0% |
| Distributable reserves | 133 | €687,507 | €794,983 | +€107,476 | +15.6% |
| Provisions and deferred taxes | 16 | €17,300 | €17,300 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €17,300 | €17,300 | = | 0.0% |
| Pensions and similar obligations | 160 | €17,300 | €17,300 | = | 0.0% |
| Amounts payable | 17/49 | €365,062 | €640,567 | +€275,504 | +75.5% |
| Amounts payable after more than one year | 17 | €113,515 | €282,933 | +€169,418 | +149% |
| Financial debts | 170/4 | €113,515 | €282,933 | +€169,418 | +149% |
| Amounts payable within one year | 42/48 | €188,169 | €301,601 | +€113,431 | +60.3% |
| Current portion of amounts payable after more than one year | 42 | €38,717 | €87,498 | +€48,781 | +126% |
| Trade debts | 44 | €120,080 | €34,379 | -€85,701 | -71.4% |
| Suppliers | 440/4 | €120,080 | €34,379 | -€85,701 | -71.4% |
| Taxes, remuneration and social security | 45 | €26,594 | €43,632 | +€17,038 | +64.1% |
| Taxes | 450/3 | €20,421 | €36,942 | +€16,521 | +80.9% |
| Remuneration and social security | 454/9 | €6,173 | €6,690 | +€517 | +8.4% |
| Other amounts payable | 47/48 | €2,778 | €136,091 | +€133,313 | +4,798% |
| Accrued charges and deferred income | 492/3 | €63,378 | €56,033 | -€7,345 | -11.6% |
| Remuneration, social security and pensions | 62 | €9,272 | €47,838 | +€38,566 | +416% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,638 | €126,076 | +€80,438 | +176% |
| Other operating charges | 640/8 | €4,576 | €5,899 | +€1,323 | +28.9% |
| Gross operating margin | 9900 | €162,880 | €294,723 | +€131,843 | +80.9% |
| Operating profit (loss) | 9901 | €103,393 | €114,910 | +€11,516 | +11.1% |
| Financial income | 75/76B | €1,006 | €39,283 | +€38,277 | +3,804% |
| Recurring financial income | 75 | €1,006 | €39,283 | +€38,277 | +3,804% |
| Financial charges | 65/66B | €2,607 | €10,078 | +€7,471 | +287% |
| Recurring financial charges | 65 | €2,607 | €10,078 | +€7,471 | +287% |
| Profit (loss) for the period before taxes | 9903 | €101,792 | €144,115 | +€42,322 | +41.6% |
| Income taxes | 67/77 | €24,075 | €36,638 | +€12,564 | +52.2% |
| Profit (loss) for the period | 9904 | €77,718 | €107,476 | +€29,758 | +38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €77,718 | €107,476 | +€29,758 | +38.3% |
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 16 October 2026 via checked.be.