PRACTION (0879.506.423), Inactive: financials and annual accounts

PRACTION

KBO/BCE: BE 0879.506.423

Line	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008	2007
Balance sheet: assets
Total assets`20/58`	184,045	364,709	406,181	401,347	415,870	422,195	456,095	438,611	431,795	216,315	222,104	231,269	202,546	189,473	126,018	93,563	74,262	43,490
Fixed assets`21/28`	-	268,599	272,266	276,106	281,496	290,089	298,817	307,477	293,179	124,366	127,434	124,850	111,844	38,342	38,090	26,133	16,720	11,087
Tangible fixed assets`22/27`	-	70,514	72,631	76,471	81,861	90,454	99,182	107,842	89,410	92,407	95,475	92,891	79,885	6,383	6,131	6,924	5,170	1,087
Land and buildings`22`	-	70,514	72,631	76,471	78,659	80,847	83,035	85,223	88,504	90,693	93,089	89,522	76,584	2,532	2,602	2,671	-	-
Plant, machinery and equipment`23`	-	-	-	-	-	-	135	202	-	1,507	2,075	2,955	3,301	3,851	3,529	4,252	5,170	1,087
Furniture and vehicles`24`	-	-	-	-	3,202	9,607	16,012	22,417	104	207	311	414	-	-	-	-	-	-
Other tangible fixed assets`26`	-	-	-	-	-	-	-	-	802	-	-	-	-	-	-	-	-	-
Financial fixed assets`28`	-	198,085	199,635	199,635	199,635	199,635	199,635	199,635	203,769	31,959	31,959	31,959	31,959	31,959	31,959	19,209	11,550	10,000
Current assets`29/58`	184,045	96,111	133,915	125,241	134,373	132,105	157,278	131,134	138,616	91,950	94,670	106,419	90,702	151,132	87,928	67,431	57,542	32,403
Amounts receivable within one year`40/41`	3,304	-	20,450	20,450	20,450	36,869	46,637	44,913	26,897	29,326	27,890	34,115	24,494	62,044	26,368	21,129	20,784	16,121
Trade receivables`40`	-	-	-	-	-	14,520	17,545	16,940	-	-	-	-	-	36,000	334	334	334	-
Other amounts receivable`41`	3,304	-	20,450	20,450	20,450	22,349	29,092	27,973	26,897	29,326	27,890	34,115	24,494	26,044	26,034	20,795	20,450	16,121
Current investments`50/53`	178,345	76,435	76,432	76,432	90,643	78,932	78,933	78,900	50,744	-	-	-	-	-	-	-	-	-
Cash at bank and in hand`54/58`	2,396	19,676	37,033	28,359	23,280	16,305	31,708	7,321	60,975	61,535	62,304	71,263	65,162	89,088	61,560	46,267	36,758	16,211
Deferred charges and accrued income`490/1`	-	-	-	-	-	-	-	-	-	1,089	4,476	1,040	1,046	-	-	35	-	71
Balance sheet: equity and liabilities
Total equity and liabilities`10/49`	184,045	364,709	406,181	401,347	415,870	422,195	456,095	438,611	431,795	216,315	222,104	231,269	202,546	189,473	126,018	93,563	74,262	43,490
Equity`10/15`	168,400	318,725	325,719	305,268	289,597	294,334	294,225	282,986	251,349	210,698	208,467	221,821	199,901	170,133	124,385	81,367	51,892	31,856
Contributions`10/11`	14,260	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400	12,400
Issued capital`100`	-	-	-	-	-	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600	18,600
Uncalled capital`101`	-	-	-	-	-	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200
Reserves`13`	304,465	306,325	313,319	292,868	277,197	281,934	281,825	268,949	198,298	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860
Non-distributable reserves`130/1`	-	1,860	1,860	1,860	1,860	-	-	-	-	-	-	-	-	-	-	-	-	-
Legal reserve`130`	-	-	-	-	-	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860
Reserves not available under the articles`1311`	-	1,860	1,860	1,860	1,860	-	-	-	-	-	-	-	-	-	-	-	-	-
Distributable reserves`133`	304,465	304,465	311,459	291,008	275,337	280,074	279,965	267,089	196,438	-	-	-	-	-	-	-	-	-
Profit (loss) carried forward`14`	-150,325	-	-	-	-	-	-	1,637	40,651	196,438	194,207	207,561	185,641	155,873	110,125	67,107	37,632	17,596
Amounts payable`17/49`	15,645	45,984	80,462	96,079	126,273	127,861	161,870	155,625	180,446	5,617	13,638	9,448	2,646	19,340	1,633	12,196	22,370	11,634
Amounts payable after more than one year`17`	-	15,347	39,709	64,071	102,644	102,644	110,819	118,876	166,347	-	-	-	-	-	-	-	-	-
Financial debts`170/4`	-	15,347	39,709	64,071	102,644	102,644	110,819	118,876	166,347	-	-	-	-	-	-	-	-	-
Amounts payable within one year`42/48`	15,645	30,637	40,753	32,007	23,628	25,216	51,051	36,749	14,099	5,617	13,638	9,448	2,646	19,340	1,633	12,196	22,370	11,634
Current portion of amounts payable after more than one year`42`	-	-	-	-	-	8,175	8,057	7,916	-	-	-	-	-	-	-	-	-	-
Trade debts`44`	1,516	2,880	1,824	1,883	1,888	2,627	1,567	4,016	3,379	5,617	8,862	4,672	2,296	-	-	702	143	-
Suppliers`440/4`	1,516	2,880	1,824	1,883	1,888	2,627	1,567	4,016	3,379	5,617	8,862	4,672	2,296	-	-	702	143	-
Taxes, remuneration and social security`45`	14,128	23,728	26,900	17,279	8,894	14,415	41,426	24,817	10,720	-	4,776	4,776	350	15,750	-	11,494	22,227	11,634
Taxes`450/3`	14,128	23,728	26,900	17,279	8,894	1,848	23,517	7,459	5,945	-	-	-	-	15,400	-	11,494	22,227	11,634
Remuneration and social security`454/9`	-	-	-	-	-	12,567	17,909	17,358	4,775	-	4,776	4,776	350	350	-	-	-	-
Other amounts payable`47/48`	-	4,029	12,029	12,846	12,846	-	-	-	-	-	-	-	-	3,590	1,633	-	-	-
Income statement
Turnover`70`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	48,300
Gross operating margin`9900`	62,406	22,228	34,721	32,378	10,885	20,122	25,723	71,698	58,902	4,121	-8,731	31,770	49,185	71,740	68,887	41,844	31,597	30,907
Goods, raw materials, services and sundry goods`60/61`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	17,393
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets`630`	-	2,117	2,117	5,390	8,593	8,728	8,661	13,988	2,997	3,206	3,380	3,587	2,769	966	793	988	823	195
Other operating charges`640/8`	682	670	1,630	1,598	437	429	939	7,208	661	808	715	437	437	437	437	437	126	52
Non-recurring operating charges`66A`	-	20,450	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Operating profit (loss)`9901`	61,724	-1,009	30,973	25,390	1,854	10,965	16,123	50,502	55,244	107	-12,825	27,746	45,980	70,337	67,658	40,419	30,648	30,660
Financial income`75/76B`	160	10	-	-	-	10	1,169	1,490	1,544	3,596	3,060	1,902	1,262	243	66	29	28	515
Recurring financial income`75`	160	10	-	-	-	10	1,169	1,490	1,544	3,596	3,060	1,902	1,262	243	66	29	28	515
Financial charges`65/66B`	198,080	45	51	45	106	9,018	364	909	44	1,228	1,326	1,757	2,190	2,305	2,115	63	42	81
Recurring financial charges`65`	45	45	51	45	106	9,018	364	909	44	1,228	1,326	1,757	2,190	2,305	2,115	63	42	81
Non-recurring financial charges`66B`	198,035	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Profit (loss) for the period before taxes`9903`	-136,196	-1,045	30,922	25,345	1,748	1,957	16,928	51,083	56,744	2,474	-11,091	27,892	45,051	68,275	65,609	40,385	30,634	31,094
Income taxes`67/77`	14,129	5,949	10,471	9,673	6,485	1,848	5,689	19,446	16,093	243	2,263	5,972	15,284	22,527	22,591	10,910	10,598	11,638
Profit (loss) for the period`9904`	-150,325	-6,994	20,451	15,671	-4,737	109	11,239	31,637	40,651	2,231	-13,354	21,920	29,767	45,748	43,018	29,476	20,036	19,456
Profit (loss) for the period to be appropriated`9905`	-150,325	-6,994	20,451	15,671	-4,737	109	11,239	31,637	40,651	2,231	-13,354	21,920	29,767	45,748	43,018	29,476	20,036	19,456
Appropriation of the result
Profit (loss) to be appropriated`9906`	-150,325	-6,994	20,451	15,671	-4,737	109	12,876	72,288	237,089	196,438	194,207	207,561	185,641	155,873	110,125	67,107	37,632	19,456
Transfer from equity`791/2`	-	6,994	-	-	4,737	-	-	-	-	-	-	-	-	-	-	-	-	-
Transfer to equity`691/2`	-	-	20,451	15,671	-	109	12,876	70,651	196,438	-	-	-	-	-	-	-	-	1,860
To the legal reserve`6920`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	1,860
To other reserves`6921`	-	-	20,451	15,671	-	109	12,876	70,651	196,438	-	-	-	-	-	-	-	-	-
Social balance sheet
Hours worked`1013`	0	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
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Financial year	Type	Filed	Reference	Document
31-12-2024	micro format	18-06-2025	2025-00152300	PDF
31-12-2023	micro format	10-06-2024	2024-00120511	PDF
31-12-2022	micro format	09-06-2023	2023-00116198	PDF
31-12-2021	micro format	10-06-2022	2022-20055555	PDF
31-12-2020	micro format	09-06-2021	2021-20100484	PDF
31-12-2019	micro format	11-06-2020	2020-16100512	PDF
31-12-2018	micro format	12-06-2019	2019-18500195	PDF
31-12-2017	micro format	04-06-2018	2018-15900586	PDF
31-05-2016	full format	07-11-2016	2016-67600158	PDF
31-05-2015	full format	23-11-2015	2015-67200292	PDF
31-05-2014	full format	17-11-2014	2014-67100153	PDF
31-05-2013	full format	30-11-2013	2013-67800356	PDF
31-05-2012	full format	28-11-2012	2012-64700540	PDF
31-05-2011	full format	25-11-2011	2011-61700306	PDF
31-05-2010	full format	16-11-2010	2010-60600544	PDF
31-05-2009	full format	29-01-2010	2010-03600377	PDF
31-05-2008	full format	03-12-2008	2008-83800122	PDF
31-05-2007	full format	12-11-2007	2007-79900161	PDF

Line	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008	2007
EBITDA	-	1,108	33,091	30,780	10,447	19,693	24,784	64,490	58,241	3,313	-9,446	31,334	48,748	71,303	68,450	41,407	31,471	30,855
Cash flow	-	-4,877	22,568	21,062	3,856	8,836	19,900	45,625	43,648	5,438	-9,974	25,508	32,536	46,715	43,811	30,464	20,859	19,651
Investment in fixed assets (approximation)	-	-1,550	-1,723	0	0	0	0	32,420	171,810	138	5,964	16,594	76,271	1,218	12,750	10,400	6,456	11,282
Change in cash	-17,280	-17,358	8,674	5,079	6,976	-15,404	24,387	-53,654	-560	-770	-8,959	6,101	-23,926	27,527	15,293	9,509	20,547	-
Working capital	168,400	65,474	93,163	93,234	110,745	106,889	106,228	94,385	124,517	86,332	81,032	96,971	88,057	131,792	86,295	55,234	35,172	20,769
EBIT margin	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	63.5%
Solvency	91.5%	87.4%	80.2%	76.1%	69.6%	69.7%	64.5%	64.5%	58.2%	97.4%	93.9%	95.9%	98.7%	89.8%	98.7%	87.0%	69.9%	73.2%
Current ratio	11.76	3.14	3.29	3.91	5.69	5.24	3.08	3.57	9.83	16.37	6.94	11.26	34.28	7.81	53.83	5.53	2.57	2.79
Debt to equity	0.09	0.14	0.25	0.31	0.44	0.43	0.55	0.55	0.72	0.03	0.07	0.04	0.01	0.11	0.01	0.15	0.43	0.37
ROE	-89.3%	-2.2%	6.3%	5.1%	-1.6%	0.0%	3.8%	11.2%	16.2%	1.1%	-6.4%	9.9%	14.9%	26.9%	34.6%	36.2%	38.6%	61.1%
ROA	-81.7%	-1.9%	5.0%	3.9%	-1.1%	0.0%	2.5%	7.2%	9.4%	1.0%	-6.0%	9.5%	14.7%	24.1%	34.1%	31.5%	27.0%	44.7%
Interest coverage	-	24.62	over 100	over 100	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Customer credit	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	122 days

Item	31-12-2024
Employees at the balance-sheet date	0
full-time	0
part-time	0

PRACTION

Annual accounts 2024

Money flows

Balance sheet

Change in equityin euro

Change in cashin euro

Filed annual accounts

Filings

Key figures and ratios

Social balance sheet

Insights on PRACTION