Uitvaartzorg Peeraer: 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.
What changed
Uitvaartzorg Peeraer
NACE 96.301, Funeral services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€185,121
2024 · €181,735+€3,386
Equity
€1.7m
2024 · €1.5m+€185,121
Cash
€1.1m
2024 · €1.1m+€82,622
Balance sheet total
€2.0m
2024 · €2.1m-€5,217
Largest movements
Assets
- Tangible fixed assets -€91,752
down €91,752 (-11.7%), from €781,490 to €689,737
of which Land and buildings: -€68,685
- Cash +€82,622
up €82,622 (+7.8%), from €1.1m to €1.1m
mainly Net result for the year (+€185,121) and Depreciation (+€133,250)
Equity and liabilities
- Reserves +€185,121
up €185,121 (+12.7%), from €1.5m to €1.6m
of which Distributable reserves: +€185,121
- Other debts -€174,667
down €174,667 (-36.1%), from €483,825 to €309,157
Income statement
- Gross operating margin +€8,626
up €8,626 (+1.4%), from €610,215 to €618,841
- Financial charges +€8,191
up €8,191 (+1,991%), from €411 to €8,602
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.
Result 2024
€181,735
Gross operating margin
+€8,626
Staff costs
+€4,654
Depreciation
-€166
Other operating charges
-€1,268
Other operating items
-€484
Financial income
+€35
Financial charges
-€8,191
Taxes
+€180
Result 2025
€185,121
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€114,108
Investment
-€31,485
Financing
€0
Cash 2024
€1.1m
From operations (derived)
+€114,108
Net result for the year
+€185,121
Depreciation
+€133,250
Smaller working-capital items
+€532
Receivables within one year
-€10,978
Deferred charges and accrued income
-€3,366
Trade debts
-€10,001
Tax, wage and social debts
-€1,810
Advances received
-€3,973
Other debts
-€174,667
Investment (derived)
-€31,485
Investment in fixed assets (net)
-€41,014
Current investments
+€9,529
Cash 2025
€1.1m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,054,173 | €2,048,956 | -€5,217 | -0.3% |
| Fixed assets | 21/28 | €781,973 | €689,737 | -€92,236 | -11.8% |
| Tangible fixed assets | 22/27 | €781,490 | €689,737 | -€91,752 | -11.7% |
| Land and buildings | 22 | €614,019 | €545,334 | -€68,685 | -11.2% |
| Plant, machinery and equipment | 23 | €60,196 | €52,539 | -€7,657 | -12.7% |
| Furniture and vehicles | 24 | €107,275 | €91,865 | -€15,410 | -14.4% |
| Financial fixed assets | 28 | €484 | €0 | -€484 | -100% |
| Current assets | 29/58 | €1,272,199 | €1,359,218 | +€87,019 | +6.8% |
| Stocks and contracts in progress | 3 | €43,702 | €43,284 | -€417 | -1.0% |
| Stocks | 30/36 | €43,702 | €43,284 | -€417 | -1.0% |
| Amounts receivable within one year | 40/41 | €155,398 | €166,375 | +€10,978 | +7.1% |
| Trade receivables | 40 | €125,337 | €123,539 | -€1,797 | -1.4% |
| Other amounts receivable | 41 | €30,061 | €42,836 | +€12,775 | +42.5% |
| Current investments | 50/53 | €9,529 | €0 | -€9,529 | -100% |
| Cash at bank and in hand | 54/58 | €1,062,539 | €1,145,162 | +€82,622 | +7.8% |
| Deferred charges and accrued income | 490/1 | €1,032 | €4,397 | +€3,366 | +326% |
| Total equity and liabilities | 10/49 | €2,054,173 | €2,048,956 | -€5,217 | -0.3% |
| Equity | 10/15 | €1,473,184 | €1,658,305 | +€185,121 | +12.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,454,592 | €1,639,713 | +€185,121 | +12.7% |
| Tax-exempt reserves | 132 | €56,418 | €56,418 | = | 0.0% |
| Distributable reserves | 133 | €1,398,174 | €1,583,295 | +€185,121 | +13.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €580,989 | €390,651 | -€190,338 | -32.8% |
| Amounts payable within one year | 42/48 | €580,989 | €390,536 | -€190,452 | -32.8% |
| Trade debts | 44 | €65,388 | €55,387 | -€10,001 | -15.3% |
| Suppliers | 440/4 | €65,388 | €55,387 | -€10,001 | -15.3% |
| Advances received on contracts in progress | 46 | €3,973 | €0 | -€3,973 | -100% |
| Taxes, remuneration and social security | 45 | €27,802 | €25,992 | -€1,810 | -6.5% |
| Taxes | 450/3 | €475 | €4,022 | +€3,547 | +747% |
| Remuneration and social security | 454/9 | €27,328 | €21,970 | -€5,357 | -19.6% |
| Other amounts payable | 47/48 | €483,825 | €309,157 | -€174,667 | -36.1% |
| Accrued charges and deferred income | 492/3 | - | €114 | +€114 | |
| Remuneration, social security and pensions | 62 | €228,806 | €224,151 | -€4,654 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €133,084 | €133,250 | +€166 | +0.1% |
| Other operating charges | 640/8 | €10,550 | €11,818 | +€1,268 | +12.0% |
| Non-recurring operating charges | 66A | - | €484 | +€484 | |
| Gross operating margin | 9900 | €610,215 | €618,841 | +€8,626 | +1.4% |
| Operating profit (loss) | 9901 | €237,776 | €249,137 | +€11,361 | +4.8% |
| Financial income | 75/76B | €2,553 | €2,588 | +€35 | +1.4% |
| Recurring financial income | 75 | €2,553 | €2,588 | +€35 | +1.4% |
| Financial charges | 65/66B | €411 | €8,602 | +€8,191 | +1,991% |
| Recurring financial charges | 65 | €411 | €8,602 | +€8,191 | +1,991% |
| Profit (loss) for the period before taxes | 9903 | €239,917 | €243,123 | +€3,206 | +1.3% |
| Income taxes | 67/77 | €58,182 | €58,002 | -€180 | -0.3% |
| Profit (loss) for the period | 9904 | €181,735 | €185,121 | +€3,386 | +1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €181,735 | €185,121 | +€3,386 | +1.9% |
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 31 October 2026 via checked.be.