All4practice: what changed
All4practice
Largest movements
- Deferred charges and accrued income +€5,120
new in 2025: €5,120
- Tangible fixed assets -€4,017
down €4,017 (-40.2%), from €9,996 to €5,979
- Receivables within one year -€1,840
down €1,840 (-42.8%), from €4,297 to €2,457
of which Other amounts receivable: -€1,363
- Cash -€397
down €397 (-6.8%), from €5,808 to €5,411
mainly Deferred charges and accrued income (-€5,120) and Current portion of long-term debt (-€3,028)
- Current portion of long-term debt -€3,028
no longer reported in 2025 (was €3,028)
- Tax, wage and social debts +€1,149
new in 2025: €1,149
- Profit (loss) carried forward +€356
up €356 (+30.8%), from €1,156 to €1,512
- Debts after one year +€255
up €255 (+12.4%), from €2,056 to €2,310
- Taxes +€1,149
new in 2025: €1,149
- Gross operating margin +€830
up €830 (+14.0%), from €5,914 to €6,744
- Financial charges +€449
up €449 (+112%), from €403 to €852
- Depreciation -€370
down €370 (-8.4%), from €4,387 to €4,017
- Other operating charges -€114
down €114 (-23.6%), from €484 to €370
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,911 | €19,777 | -€1,133 | -5.4% |
| Fixed assets | 21/28 | €10,806 | €6,789 | -€4,017 | -37.2% |
| Tangible fixed assets | 22/27 | €9,996 | €5,979 | -€4,017 | -40.2% |
| Furniture and vehicles | 24 | €9,996 | €5,979 | -€4,017 | -40.2% |
| Financial fixed assets | 28 | €810 | €810 | = | 0.0% |
| Current assets | 29/58 | €10,105 | €12,988 | +€2,884 | +28.5% |
| Amounts receivable within one year | 40/41 | €4,297 | €2,457 | -€1,840 | -42.8% |
| Trade receivables | 40 | €2,234 | €1,757 | -€477 | -21.4% |
| Other amounts receivable | 41 | €2,063 | €700 | -€1,363 | -66.1% |
| Cash at bank and in hand | 54/58 | €5,808 | €5,411 | -€397 | -6.8% |
| Deferred charges and accrued income | 490/1 | - | €5,120 | +€5,120 | |
| Total equity and liabilities | 10/49 | €20,911 | €19,777 | -€1,133 | -5.4% |
| Equity | 10/15 | €15,744 | €16,100 | +€356 | +2.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €10,588 | €10,588 | = | 0.0% |
| Distributable reserves | 133 | €10,588 | €10,588 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,156 | €1,512 | +€356 | +30.8% |
| Amounts payable | 17/49 | €5,167 | €3,677 | -€1,489 | -28.8% |
| Amounts payable after more than one year | 17 | €2,056 | €2,310 | +€255 | +12.4% |
| Financial debts | 170/4 | €2,056 | €2,310 | +€255 | +12.4% |
| Amounts payable within one year | 42/48 | €3,111 | €1,367 | -€1,744 | -56.1% |
| Current portion of amounts payable after more than one year | 42 | €3,028 | - | -€3,028 | |
| Trade debts | 44 | €83 | €218 | +€135 | +163% |
| Suppliers | 440/4 | €83 | €218 | +€135 | +163% |
| Taxes, remuneration and social security | 45 | - | €1,149 | +€1,149 | |
| Taxes | 450/3 | - | €1,149 | +€1,149 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,387 | €4,017 | -€370 | -8.4% |
| Other operating charges | 640/8 | €484 | €370 | -€114 | -23.6% |
| Gross operating margin | 9900 | €5,914 | €6,744 | +€830 | +14.0% |
| Operating profit (loss) | 9901 | €1,042 | €2,357 | +€1,315 | +126% |
| Financial charges | 65/66B | €403 | €852 | +€449 | +112% |
| Recurring financial charges | 65 | €403 | €852 | +€449 | +112% |
| Profit (loss) for the period before taxes | 9903 | €639 | €1,505 | +€866 | +135% |
| Income taxes | 67/77 | - | €1,149 | +€1,149 | |
| Profit (loss) for the period | 9904 | €639 | €356 | -€283 | -44.3% |
| Profit (loss) for the period to be appropriated | 9905 | €639 | €356 | -€283 | -44.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.