UITVAARTZORG LEO: 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 LEO
Largest movements
- Cash +€671,602
up €671,602 (+252%), from €266,091 to €937,693
mainly Other debts (+€501,702) and Net result for the year (+€361,997)
- Current investments -€250,000
no longer reported in 2025 (was €250,000)
- Tangible fixed assets -€181,252
down €181,252 (-15.3%), from €1.2m to €1.0m
- Receivables within one year -€25,081
down €25,081 (-10.4%), from €241,099 to €216,018
of which Trade receivables: -€25,012
- Other debts +€501,702
up €501,702 (+660%), from €76,000 to €577,702
- Reserves -€253,003
down €253,003 (-22.8%), from €1.1m to €856,053
- Tax, wage and social debts +€79,864
up €79,864 (+188%), from €42,519 to €122,383
of which Taxes: +€79,477
- Trade debts -€73,471
down €73,471 (-43.9%), from €167,526 to €94,056
- Debts after one year -€69,311
down €69,311 (-16.2%), from €428,469 to €359,158
- Gross operating margin +€279,098
up €279,098 (+41.1%), from €678,575 to €957,673
- Taxes +€76,685
up €76,685 (+80.1%), from €95,775 to €172,460
- Depreciation +€31,976
up €31,976 (+20.6%), from €155,409 to €187,385
- Staff costs +€20,991
up €20,991 (+10.2%), from €206,069 to €227,060
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 | €2,007,280 | €2,211,837 | +€204,556 | +10.2% |
| Fixed assets | 21/28 | €1,183,397 | €1,002,145 | -€181,252 | -15.3% |
| Tangible fixed assets | 22/27 | €1,183,387 | €1,002,135 | -€181,252 | -15.3% |
| Land and buildings | 22 | €776,620 | €722,800 | -€53,820 | -6.9% |
| Plant, machinery and equipment | 23 | €66,219 | €28,465 | -€37,755 | -57.0% |
| Furniture and vehicles | 24 | €340,547 | €250,870 | -€89,677 | -26.3% |
| Financial fixed assets | 28 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €823,883 | €1,209,692 | +€385,809 | +46.8% |
| Stocks and contracts in progress | 3 | €57,840 | €46,267 | -€11,574 | -20.0% |
| Stocks | 30/36 | €57,840 | €46,267 | -€11,574 | -20.0% |
| Amounts receivable within one year | 40/41 | €241,099 | €216,018 | -€25,081 | -10.4% |
| Trade receivables | 40 | €241,030 | €216,018 | -€25,012 | -10.4% |
| Other amounts receivable | 41 | €69 | - | -€69 | |
| Current investments | 50/53 | €250,000 | - | -€250,000 | |
| Cash at bank and in hand | 54/58 | €266,091 | €937,693 | +€671,602 | +252% |
| Deferred charges and accrued income | 490/1 | €8,853 | €9,714 | +€861 | +9.7% |
| Total equity and liabilities | 10/49 | €2,007,280 | €2,211,837 | +€204,556 | +10.2% |
| Equity | 10/15 | €1,159,056 | €906,053 | -€253,003 | -21.8% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €1,109,056 | €856,053 | -€253,003 | -22.8% |
| Distributable reserves | 133 | €1,109,056 | €856,053 | -€253,003 | -22.8% |
| Amounts payable | 17/49 | €848,224 | €1,305,784 | +€457,559 | +53.9% |
| Amounts payable after more than one year | 17 | €428,469 | €359,158 | -€69,311 | -16.2% |
| Financial debts | 170/4 | €428,469 | €359,158 | -€69,311 | -16.2% |
| Amounts payable within one year | 42/48 | €413,532 | €940,893 | +€527,360 | +128% |
| Current portion of amounts payable after more than one year | 42 | €71,173 | €69,311 | -€1,861 | -2.6% |
| Trade debts | 44 | €167,526 | €94,056 | -€73,471 | -43.9% |
| Suppliers | 440/4 | €167,526 | €94,056 | -€73,471 | -43.9% |
| Advances received on contracts in progress | 46 | €56,315 | €77,441 | +€21,126 | +37.5% |
| Taxes, remuneration and social security | 45 | €42,519 | €122,383 | +€79,864 | +188% |
| Taxes | 450/3 | €20,683 | €100,160 | +€79,477 | +384% |
| Remuneration and social security | 454/9 | €21,836 | €22,224 | +€388 | +1.8% |
| Other amounts payable | 47/48 | €76,000 | €577,702 | +€501,702 | +660% |
| Accrued charges and deferred income | 492/3 | €6,223 | €5,734 | -€490 | -7.9% |
| Non-recurring operating income | 76A | - | €2,893 | +€2,893 | |
| Remuneration, social security and pensions | 62 | €206,069 | €227,060 | +€20,991 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €155,409 | €187,385 | +€31,976 | +20.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,726 | +€3,726 | |
| Other operating charges | 640/8 | €7,579 | €6,279 | -€1,301 | -17.2% |
| Gross operating margin | 9900 | €678,575 | €957,673 | +€279,098 | +41.1% |
| Operating profit (loss) | 9901 | €309,518 | €533,223 | +€223,705 | +72.3% |
| Financial income | 75/76B | €8,740 | €7,878 | -€862 | -9.9% |
| Recurring financial income | 75 | €8,740 | €7,878 | -€862 | -9.9% |
| Financial charges | 65/66B | €8,150 | €6,644 | -€1,506 | -18.5% |
| Recurring financial charges | 65 | €8,150 | €6,644 | -€1,506 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €310,107 | €534,457 | +€224,350 | +72.3% |
| Income taxes | 67/77 | €95,775 | €172,460 | +€76,685 | +80.1% |
| Profit (loss) for the period | 9904 | €214,332 | €361,997 | +€147,665 | +68.9% |
| Profit (loss) for the period to be appropriated | 9905 | €214,332 | €361,997 | +€147,665 | +68.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.