VANHOUTTEGHEM FUNERALS: 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.
VANHOUTTEGHEM FUNERALS
Largest movements
- Cash -€205,064
down €205,064 (-43.9%), from €467,600 to €262,536
mainly Contributions, distributions and other (-€282,941) and Current investments (-€200,000)
- Current investments +€200,000
new in 2025: €200,000
- Receivables within one year +€50,559
up €50,559 (+81.4%), from €62,114 to €112,673
of which Trade receivables: +€39,248
- Tangible fixed assets +€31,389
up €31,389 (+21.7%), from €144,342 to €175,731
of which Other tangible fixed assets: +€18,244
- Other debts +€49,262
up €49,262 (+14.1%), from €349,596 to €398,858
- Trade debts +€22,242
up €22,242 (+161%), from €13,820 to €36,063
- Depreciation +€12,999
up €12,999 (+33.5%), from €38,781 to €51,780
- Gross operating margin -€4,731
down €4,731 (-1.2%), from €385,235 to €380,504
- Taxes +€3,965
up €3,965 (+13.6%), from €29,158 to €33,122
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 | €687,187 | €764,134 | +€76,946 | +11.2% |
| Fixed assets | 21/28 | €144,354 | €175,743 | +€31,389 | +21.7% |
| Tangible fixed assets | 22/27 | €144,342 | €175,731 | +€31,389 | +21.7% |
| Plant, machinery and equipment | 23 | €7,720 | €5,960 | -€1,760 | -22.8% |
| Furniture and vehicles | 24 | €136,622 | €151,527 | +€14,905 | +10.9% |
| Other tangible fixed assets | 26 | - | €18,244 | +€18,244 | |
| Financial fixed assets | 28 | €13 | €13 | = | 0.0% |
| Current assets | 29/58 | €542,833 | €588,391 | +€45,558 | +8.4% |
| Stocks and contracts in progress | 3 | €9,057 | €9,470 | +€413 | +4.6% |
| Stocks | 30/36 | €9,057 | €9,470 | +€413 | +4.6% |
| Amounts receivable within one year | 40/41 | €62,114 | €112,673 | +€50,559 | +81.4% |
| Trade receivables | 40 | €61,271 | €100,519 | +€39,248 | +64.1% |
| Other amounts receivable | 41 | €842 | €12,154 | +€11,311 | +1,343% |
| Current investments | 50/53 | - | €200,000 | +€200,000 | |
| Cash at bank and in hand | 54/58 | €467,600 | €262,536 | -€205,064 | -43.9% |
| Deferred charges and accrued income | 490/1 | €4,062 | €3,712 | -€350 | -8.6% |
| Total equity and liabilities | 10/49 | €687,187 | €764,134 | +€76,946 | +11.2% |
| Equity | 10/15 | €303,340 | €304,575 | +€1,234 | +0.4% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €203,340 | €204,575 | +€1,234 | +0.6% |
| Tax-exempt reserves | 132 | €42,100 | €42,100 | = | 0.0% |
| Distributable reserves | 133 | €161,240 | €162,475 | +€1,234 | +0.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €383,847 | €459,559 | +€75,712 | +19.7% |
| Amounts payable within one year | 42/48 | €372,756 | €447,545 | +€74,789 | +20.1% |
| Trade debts | 44 | €13,820 | €36,063 | +€22,242 | +161% |
| Suppliers | 440/4 | €13,820 | €36,063 | +€22,242 | +161% |
| Taxes, remuneration and social security | 45 | €9,340 | €12,625 | +€3,285 | +35.2% |
| Taxes | 450/3 | €9,340 | €12,625 | +€3,285 | +35.2% |
| Other amounts payable | 47/48 | €349,596 | €398,858 | +€49,262 | +14.1% |
| Accrued charges and deferred income | 492/3 | €11,091 | €12,014 | +€923 | +8.3% |
| Non-recurring operating income | 76A | €6,000 | €0 | -€6,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,781 | €51,780 | +€12,999 | +33.5% |
| Other operating charges | 640/8 | €8,091 | €8,167 | +€76 | +0.9% |
| Gross operating margin | 9900 | €385,235 | €380,504 | -€4,731 | -1.2% |
| Operating profit (loss) | 9901 | €338,363 | €320,556 | -€17,806 | -5.3% |
| Financial income | 75/76B | €731 | €4,242 | +€3,511 | +480% |
| Recurring financial income | 75 | €731 | €4,242 | +€3,511 | +480% |
| Financial charges | 65/66B | €7,169 | €7,501 | +€332 | +4.6% |
| Recurring financial charges | 65 | €7,169 | €7,501 | +€332 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €331,925 | €317,298 | -€14,627 | -4.4% |
| Income taxes | 67/77 | €29,158 | €33,122 | +€3,965 | +13.6% |
| Profit (loss) for the period | 9904 | €302,767 | €284,175 | -€18,592 | -6.1% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €302,767 | €284,175 | -€18,592 | -6.1% |
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 30 October 2026 via checked.be.