UITVAARTZORG DEVOS: what changed
Two fiscal 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 DEVOS
Largest movements
- Financial fixed assets -€92,418
down €92,418 (-9.1%), from €1.0m to €927,170
- Receivables within one year +€65,937
up €65,937 (+136.4%), from €48,349 to €114,285
of which Trade receivables: +€68,000
- Cash -€26,347
down €26,347 (-66.4%), from €39,676 to €13,328
mainly Other debts (-€115,414) and Receivables within one year (-€65,937)
- Other debts -€115,414
down €115,414 (-43.0%), from €268,486 to €153,072
- Reserves +€50,366
up €50,366 (+526.4%), from €9,567 to €59,934
- Tax, wage and social debts +€17,959
up €17,959 (+74.9%), from €23,970 to €41,929
of which Taxes: +€11,784
- Gross operating margin +€71,817
up €71,817 (+143.5%), from €50,050 to €121,867
- Staff costs +€16,262
up €16,262 (+61.7%), from €26,374 to €42,636
- Taxes +€11,953
up €11,953 (+306.0%), from €3,906 to €15,859
- Other operating charges +€2,443
up €2,443 (+452.2%), from €540 to €2,983
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,116,850 | €1,054,828 | -€62,022 | -5.6% |
| Fixed assets | 21/28 | €1,027,806 | €927,215 | -€100,592 | -9.8% |
| Tangible fixed assets | 22/27 | €8,218 | €45 | -€8,173 | -99.5% |
| Furniture and vehicles | 24 | €8,218 | €45 | -€8,173 | -99.5% |
| Financial fixed assets | 28 | €1,019,588 | €927,170 | -€92,418 | -9.1% |
| Current assets | 29/58 | €89,044 | €127,614 | +€38,570 | +43.3% |
| Amounts receivable within one year | 40/41 | €48,349 | €114,285 | +€65,937 | +136.4% |
| Trade receivables | 40 | €0 | €68,000 | +€68,000 | |
| Other amounts receivable | 41 | €48,349 | €46,285 | -€2,063 | -4.3% |
| Cash at bank and in hand | 54/58 | €39,676 | €13,328 | -€26,347 | -66.4% |
| Deferred charges and accrued income | 490/1 | €1,020 | €0 | -€1,020 | -100.0% |
| Total equity and liabilities | 10/49 | €1,116,850 | €1,054,828 | -€62,022 | -5.6% |
| Equity | 10/15 | €800,308 | €850,674 | +€50,366 | +6.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €9,567 | €59,934 | +€50,366 | +526.4% |
| Distributable reserves | 133 | €9,567 | €59,934 | +€50,366 | +526.4% |
| Profit (loss) carried forward | 14 | €778,341 | €778,341 | = | 0.0% |
| Amounts payable | 17/49 | €316,542 | €204,154 | -€112,388 | -35.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €316,542 | €204,154 | -€112,388 | -35.5% |
| Current portion of amounts payable after more than one year | 42 | €8,827 | €0 | -€8,827 | -100.0% |
| Trade debts | 44 | €15,259 | €9,153 | -€6,106 | -40.0% |
| Suppliers | 440/4 | €15,259 | €9,153 | -€6,106 | -40.0% |
| Taxes, remuneration and social security | 45 | €23,970 | €41,929 | +€17,959 | +74.9% |
| Taxes | 450/3 | €20,499 | €32,284 | +€11,784 | +57.5% |
| Remuneration and social security | 454/9 | €3,471 | €9,645 | +€6,174 | +177.9% |
| Other amounts payable | 47/48 | €268,486 | €153,072 | -€115,414 | -43.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €26,374 | €42,636 | +€16,262 | +61.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,703 | €8,173 | -€529 | -6.1% |
| Other operating charges | 640/8 | €540 | €2,983 | +€2,443 | +452.2% |
| Gross operating margin | 9900 | €50,050 | €121,867 | +€71,817 | +143.5% |
| Operating profit (loss) | 9901 | €14,433 | €68,075 | +€53,642 | +371.7% |
| Financial charges | 65/66B | €959 | €1,850 | +€890 | +92.8% |
| Recurring financial charges | 65 | €959 | €1,850 | +€890 | +92.8% |
| Profit (loss) for the period before taxes | 9903 | €13,473 | €66,225 | +€52,752 | +391.5% |
| Income taxes | 67/77 | €3,906 | €15,859 | +€11,953 | +306.0% |
| Profit (loss) for the period | 9904 | €9,567 | €50,366 | +€40,799 | +426.4% |
| Profit (loss) for the period to be appropriated | 9905 | €9,567 | €50,366 | +€40,799 | +426.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.