VGB 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.
VGB Funerals
Largest movements
- Cash +€35,516
up €35,516 (+336%), from €10,582 to €46,098
mainly Net result for the year (+€32,779) and Trade debts (+€11,929)
- Receivables within one year +€19,571
up €19,571 (+11.8%), from €166,263 to €185,834
of which Trade receivables: +€13,118
- Tangible fixed assets -€9,280
down €9,280 (-9.8%), from €94,833 to €85,553
of which Other tangible fixed assets: -€9,885
- Stocks and contracts +€6,423
up €6,423 (+40.5%), from €15,858 to €22,281
- Profit (loss) carried forward +€32,779
up €32,779 (+34.0%), from €96,541 to €129,320
- Trade debts +€11,929
up €11,929 (+10.4%), from €114,602 to €126,531
- Other debts +€3,500
up €3,500 (+8.6%), from €40,909 to €44,409
- Gross operating margin +€47,152
up €47,152 (+84.7%), from €55,693 to €102,845
- Taxes +€11,135
up €11,135 (+856%), from €1,301 to €12,435
- Staff costs +€7,153
up €7,153 (+20.1%), from €35,560 to €42,713
- Depreciation -€2,356
down €2,356 (-16.6%), from €14,214 to €11,857
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 | €290,070 | €341,138 | +€51,068 | +17.6% |
| Fixed assets | 21/28 | €94,833 | €85,553 | -€9,280 | -9.8% |
| Tangible fixed assets | 22/27 | €94,833 | €85,553 | -€9,280 | -9.8% |
| Plant, machinery and equipment | 23 | €806 | €804 | -€2 | -0.3% |
| Furniture and vehicles | 24 | €2,334 | €2,942 | +€608 | +26.0% |
| Other tangible fixed assets | 26 | €91,693 | €81,807 | -€9,885 | -10.8% |
| Current assets | 29/58 | €195,237 | €255,585 | +€60,347 | +30.9% |
| Stocks and contracts in progress | 3 | €15,858 | €22,281 | +€6,423 | +40.5% |
| Stocks | 30/36 | €15,858 | €22,281 | +€6,423 | +40.5% |
| Amounts receivable within one year | 40/41 | €166,263 | €185,834 | +€19,571 | +11.8% |
| Trade receivables | 40 | €81,128 | €94,245 | +€13,118 | +16.2% |
| Other amounts receivable | 41 | €85,135 | €91,588 | +€6,453 | +7.6% |
| Cash at bank and in hand | 54/58 | €10,582 | €46,098 | +€35,516 | +336% |
| Deferred charges and accrued income | 490/1 | €2,534 | €1,372 | -€1,162 | -45.9% |
| Total equity and liabilities | 10/49 | €290,070 | €341,138 | +€51,068 | +17.6% |
| Equity | 10/15 | €104,601 | €137,380 | +€32,779 | +31.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,541 | €129,320 | +€32,779 | +34.0% |
| Amounts payable | 17/49 | €185,469 | €203,757 | +€18,289 | +9.9% |
| Amounts payable within one year | 42/48 | €185,290 | €203,757 | +€18,467 | +10.0% |
| Trade debts | 44 | €114,602 | €126,531 | +€11,929 | +10.4% |
| Suppliers | 440/4 | €114,602 | €126,531 | +€11,929 | +10.4% |
| Advances received on contracts in progress | 46 | €15,865 | €15,865 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €13,915 | €16,953 | +€3,038 | +21.8% |
| Taxes | 450/3 | €7,198 | €14,084 | +€6,887 | +95.7% |
| Remuneration and social security | 454/9 | €6,717 | €2,868 | -€3,849 | -57.3% |
| Other amounts payable | 47/48 | €40,909 | €44,409 | +€3,500 | +8.6% |
| Accrued charges and deferred income | 492/3 | €178 | - | -€178 | |
| Remuneration, social security and pensions | 62 | €35,560 | €42,713 | +€7,153 | +20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,214 | €11,857 | -€2,356 | -16.6% |
| Other operating charges | 640/8 | €1,450 | €1,976 | +€526 | +36.2% |
| Gross operating margin | 9900 | €55,693 | €102,845 | +€47,152 | +84.7% |
| Operating profit (loss) | 9901 | €4,469 | €46,298 | +€41,830 | +936% |
| Financial income | 75/76B | €90 | €0 | -€90 | -100.0% |
| Recurring financial income | 75 | €90 | €0 | -€90 | -100.0% |
| Financial charges | 65/66B | €602 | €1,084 | +€482 | +80.1% |
| Recurring financial charges | 65 | €602 | €1,084 | +€482 | +80.1% |
| Profit (loss) for the period before taxes | 9903 | €3,957 | €45,214 | +€41,257 | +1,043% |
| Income taxes | 67/77 | €1,301 | €12,435 | +€11,135 | +856% |
| Profit (loss) for the period | 9904 | €2,657 | €32,779 | +€30,122 | +1,134% |
| Profit (loss) for the period to be appropriated | 9905 | €2,657 | €32,779 | +€30,122 | +1,134% |
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 24 October 2026 via checked.be.