UITVAARTZORG HOTTAT: 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 HOTTAT
Largest movements
- Tangible fixed assets -€41,544
down €41,544 (-12.7%), from €325,971 to €284,427
of which Land and buildings: -€27,332
- Cash -€24,962
down €24,962 (-34.4%), from €72,605 to €47,643
mainly Debts after one year (-€53,007) and Contributions, distributions and other (-€11,893)
- Receivables within one year +€10,178
up €10,178 (+20.1%), from €50,569 to €60,747
of which Other amounts receivable: +€5,918
- Current investments +€9,901
up €9,901 (+101%), from €9,756 to €19,657
- Debts after one year -€53,007
down €53,007 (-28.1%), from €188,478 to €135,471
- Reserves +€16,008
up €16,008 (+9.2%), from €174,550 to €190,559
- Trade debts -€8,295
down €8,295 (-40.2%), from €20,623 to €12,328
- Short-term financial debts +€6,743
new in 2025: €6,743
- Other debts -€5,059
down €5,059 (-25.2%), from €20,057 to €14,998
- Gross operating margin -€29,102
down €29,102 (-21.5%), from €135,550 to €106,447
- Staff costs -€15,488
down €15,488 (-100%), from €15,488 to €0
- Depreciation -€12,006
down €12,006 (-22.4%), from €53,638 to €41,632
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 | €491,649 | €441,933 | -€49,716 | -10.1% |
| Fixed assets | 21/28 | €326,396 | €284,852 | -€41,544 | -12.7% |
| Tangible fixed assets | 22/27 | €325,971 | €284,427 | -€41,544 | -12.7% |
| Land and buildings | 22 | €252,649 | €225,317 | -€27,332 | -10.8% |
| Plant, machinery and equipment | 23 | €32,698 | €25,985 | -€6,713 | -20.5% |
| Furniture and vehicles | 24 | €40,624 | €33,125 | -€7,500 | -18.5% |
| Financial fixed assets | 28 | €425 | €425 | = | 0.0% |
| Current assets | 29/58 | €165,253 | €157,082 | -€8,172 | -4.9% |
| Stocks and contracts in progress | 3 | €18,972 | €18,201 | -€771 | -4.1% |
| Stocks | 30/36 | €18,972 | €18,201 | -€771 | -4.1% |
| Amounts receivable within one year | 40/41 | €50,569 | €60,747 | +€10,178 | +20.1% |
| Trade receivables | 40 | €45,564 | €49,824 | +€4,260 | +9.3% |
| Other amounts receivable | 41 | €5,005 | €10,923 | +€5,918 | +118% |
| Current investments | 50/53 | €9,756 | €19,657 | +€9,901 | +101% |
| Cash at bank and in hand | 54/58 | €72,605 | €47,643 | -€24,962 | -34.4% |
| Deferred charges and accrued income | 490/1 | €13,351 | €10,834 | -€2,517 | -18.9% |
| Total equity and liabilities | 10/49 | €491,649 | €441,933 | -€49,716 | -10.1% |
| Equity | 10/15 | €198,150 | €214,159 | +€16,008 | +8.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €174,550 | €190,559 | +€16,008 | +9.2% |
| Distributable reserves | 133 | €174,550 | €190,559 | +€16,008 | +9.2% |
| Profit (loss) carried forward | 14 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable | 17/49 | €293,499 | €227,774 | -€65,724 | -22.4% |
| Amounts payable after more than one year | 17 | €188,478 | €135,471 | -€53,007 | -28.1% |
| Financial debts | 170/4 | €188,478 | €135,471 | -€53,007 | -28.1% |
| Amounts payable within one year | 42/48 | €104,703 | €92,052 | -€12,651 | -12.1% |
| Current portion of amounts payable after more than one year | 42 | €60,297 | €56,424 | -€3,872 | -6.4% |
| Financial debts | 43 | - | €6,743 | +€6,743 | |
| Credit institutions | 430/8 | - | €6,743 | +€6,743 | |
| Trade debts | 44 | €20,623 | €12,328 | -€8,295 | -40.2% |
| Suppliers | 440/4 | €20,623 | €12,328 | -€8,295 | -40.2% |
| Taxes, remuneration and social security | 45 | €3,726 | €1,559 | -€2,167 | -58.2% |
| Taxes | 450/3 | €3,726 | €1,559 | -€2,167 | -58.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €20,057 | €14,998 | -€5,059 | -25.2% |
| Accrued charges and deferred income | 492/3 | €318 | €252 | -€66 | -20.8% |
| Non-recurring operating income | 76A | - | €12,093 | +€12,093 | |
| Remuneration, social security and pensions | 62 | €15,488 | €0 | -€15,488 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,638 | €41,632 | -€12,006 | -22.4% |
| Other operating charges | 640/8 | €4,106 | €4,562 | +€455 | +11.1% |
| Non-recurring operating charges | 66A | - | €9,656 | +€9,656 | |
| Gross operating margin | 9900 | €135,550 | €106,447 | -€29,102 | -21.5% |
| Operating profit (loss) | 9901 | €62,318 | €50,598 | -€11,720 | -18.8% |
| Financial income | 75/76B | €324 | €582 | +€258 | +79.5% |
| Recurring financial income | 75 | €324 | €582 | +€258 | +79.5% |
| Financial charges | 65/66B | €9,122 | €9,751 | +€630 | +6.9% |
| Recurring financial charges | 65 | €9,122 | €9,751 | +€630 | +6.9% |
| Profit (loss) for the period before taxes | 9903 | €53,520 | €41,429 | -€12,091 | -22.6% |
| Income taxes | 67/77 | €14,173 | €13,528 | -€646 | -4.6% |
| Profit (loss) for the period | 9904 | €39,347 | €27,901 | -€11,446 | -29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €39,347 | €27,901 | -€11,446 | -29.1% |
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 28 October 2026 via checked.be.