Uitvaartzorg HEIREMANS: what changed
Uitvaartzorg HEIREMANS
Largest movements
- Tangible fixed assets +€601,250
up €601,250 (+150%), from €400,350 to €1.0m
of which Land and buildings: +€601,250
- Cash +€162,396
up €162,396 (+1,753%), from €9,266 to €171,662
mainly Contributions, distributions and other (+€612,500) and Other debts (+€246,689)
- Receivables within one year +€32,111
up €32,111 (+2,067%), from €1,554 to €33,665
of which Trade receivables: +€23,320
- Revaluation surpluses +€612,500
new in 2025: €612,500
- Other debts +€246,689
up €246,689 (+462%), from €53,362 to €300,052
- Debts after one year -€32,279
down €32,279 (-15.1%), from €213,086 to €180,807
- Trade debts -€18,824
down €18,824 (-96.4%), from €19,522 to €698
- Gross operating margin -€38,287
down €38,287 (-67.8%), from €56,430 to €18,144
- Depreciation -€25,000
down €25,000 (-69.0%), from €36,250 to €11,250
- Taxes -€6,140
down €6,140 (-79.2%), from €7,753 to €1,613
- Financial charges -€1,513
down €1,513 (-17.9%), from €8,447 to €6,934
- Financial income +€1,211
up €1,211 (+201,822%), from €1 to €1,212
of which Non-recurring financial income: +€1,212
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €412,010 | €1,207,767 | +€795,758 | +193% |
| Fixed assets | 21/28 | €401,190 | €1,002,440 | +€601,250 | +150% |
| Tangible fixed assets | 22/27 | €400,350 | €1,001,600 | +€601,250 | +150% |
| Land and buildings | 22 | €398,750 | €1,000,000 | +€601,250 | +151% |
| Furniture and vehicles | 24 | €1,600 | €1,600 | = | 0.0% |
| Financial fixed assets | 28 | €840 | €840 | = | 0.0% |
| Current assets | 29/58 | €10,820 | €205,327 | +€194,508 | +1,798% |
| Amounts receivable within one year | 40/41 | €1,554 | €33,665 | +€32,111 | +2,067% |
| Trade receivables | 40 | €1,554 | €24,874 | +€23,320 | +1,501% |
| Other amounts receivable | 41 | - | €8,791 | +€8,791 | |
| Cash at bank and in hand | 54/58 | €9,266 | €171,662 | +€162,396 | +1,753% |
| Total equity and liabilities | 10/49 | €412,010 | €1,207,767 | +€795,758 | +193% |
| Equity | 10/15 | €113,732 | €720,310 | +€606,578 | +533% |
| Contributions | 10/11 | €24,800 | €24,800 | = | 0.0% |
| Revaluation surpluses | 12 | - | €612,500 | +€612,500 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,072 | €81,150 | -€5,922 | -6.8% |
| Amounts payable | 17/49 | €298,278 | €487,457 | +€189,179 | +63.4% |
| Amounts payable after more than one year | 17 | €213,086 | €180,807 | -€32,279 | -15.1% |
| Financial debts | 170/4 | €213,086 | €180,807 | -€32,279 | -15.1% |
| Amounts payable within one year | 42/48 | €78,784 | €306,650 | +€227,866 | +289% |
| Trade debts | 44 | €19,522 | €698 | -€18,824 | -96.4% |
| Suppliers | 440/4 | €19,522 | €698 | -€18,824 | -96.4% |
| Advances received on contracts in progress | 46 | €5,900 | €5,900 | = | 0.0% |
| Other amounts payable | 47/48 | €53,362 | €300,052 | +€246,689 | +462% |
| Accrued charges and deferred income | 492/3 | €6,408 | - | -€6,408 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,250 | €11,250 | -€25,000 | -69.0% |
| Other operating charges | 640/8 | €5,815 | €5,479 | -€335 | -5.8% |
| Gross operating margin | 9900 | €56,430 | €18,144 | -€38,287 | -67.8% |
| Operating profit (loss) | 9901 | €14,366 | €1,414 | -€12,952 | -90.2% |
| Financial income | 75/76B | €1 | €1,212 | +€1,211 | +201,822% |
| Recurring financial income | 75 | €1 | €1,212 | +€1,211 | +201,822% |
| Non-recurring financial income | 76B | - | €1,212 | +€1,212 | |
| Financial charges | 65/66B | €8,447 | €6,934 | -€1,513 | -17.9% |
| Recurring financial charges | 65 | €8,447 | €6,934 | -€1,513 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €5,920 | -€4,308 | -€10,228 | |
| Income taxes | 67/77 | €7,753 | €1,613 | -€6,140 | -79.2% |
| Profit (loss) for the period | 9904 | -€1,834 | -€5,922 | -€4,088 | -223% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,834 | -€5,922 | -€4,088 | -223% |
Next steps
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 8 November 2026 via checked.be.