B-Praxis: 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.
B-Praxis
Largest movements
- Cash +€21,189
up €21,189 (+15.4%), from €137,385 to €158,574
mainly Net result for the year (+€53,855) and Depreciation (+€11,480)
- Tangible fixed assets -€11,480
down €11,480 (-3.9%), from €298,165 to €286,685
of which Other tangible fixed assets: -€7,703
- Deferred charges and accrued income -€7,347
down €7,347 (-49.6%), from €14,817 to €7,470
- Receivables within one year -€5,470
down €5,470 (-95.4%), from €5,735 to €265
- Reserves +€53,750
up €53,750 (+25.7%), from €209,195 to €262,945
of which Distributable reserves: +€53,750
- Other debts -€42,116
down €42,116 (-64.7%), from €65,081 to €22,965
- Debts after one year -€19,802
down €19,802 (-15.6%), from €126,755 to €106,953
- Gross operating margin +€28,456
up €28,456 (+41.5%), from €68,612 to €97,068
- Taxes +€10,428
up €10,428 (+65.2%), from €16,002 to €26,430
- Depreciation -€2,349
down €2,349 (-17.0%), from €13,829 to €11,480
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.
Cash bridge derived
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 | €456,102 | €452,994 | -€3,108 | -0.7% |
| Fixed assets | 21/28 | €298,165 | €286,685 | -€11,480 | -3.9% |
| Tangible fixed assets | 22/27 | €298,165 | €286,685 | -€11,480 | -3.9% |
| Land and buildings | 22 | €107,923 | €107,923 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,357 | - | -€3,357 | |
| Furniture and vehicles | 24 | €6,545 | €6,125 | -€420 | -6.4% |
| Other tangible fixed assets | 26 | €180,340 | €172,637 | -€7,703 | -4.3% |
| Current assets | 29/58 | €157,937 | €166,309 | +€8,372 | +5.3% |
| Amounts receivable within one year | 40/41 | €5,735 | €265 | -€5,470 | -95.4% |
| Other amounts receivable | 41 | €5,735 | €265 | -€5,470 | -95.4% |
| Cash at bank and in hand | 54/58 | €137,385 | €158,574 | +€21,189 | +15.4% |
| Deferred charges and accrued income | 490/1 | €14,817 | €7,470 | -€7,347 | -49.6% |
| Total equity and liabilities | 10/49 | €456,102 | €452,994 | -€3,108 | -0.7% |
| Equity | 10/15 | €233,730 | €287,585 | +€53,855 | +23.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €209,195 | €262,945 | +€53,750 | +25.7% |
| Tax-exempt reserves | 132 | €27,835 | €27,835 | = | 0.0% |
| Distributable reserves | 133 | €181,360 | €235,110 | +€53,750 | +29.6% |
| Profit (loss) carried forward | 14 | €5,935 | €6,040 | +€105 | +1.8% |
| Amounts payable | 17/49 | €222,372 | €165,409 | -€56,963 | -25.6% |
| Amounts payable after more than one year | 17 | €126,755 | €106,953 | -€19,802 | -15.6% |
| Financial debts | 170/4 | €126,755 | €106,953 | -€19,802 | -15.6% |
| Amounts payable within one year | 42/48 | €95,617 | €58,456 | -€37,161 | -38.9% |
| Current portion of amounts payable after more than one year | 42 | €26,629 | €29,802 | +€3,173 | +11.9% |
| Trade debts | 44 | €1,442 | €2,989 | +€1,547 | +107.3% |
| Suppliers | 440/4 | €1,442 | €2,989 | +€1,547 | +107.3% |
| Taxes, remuneration and social security | 45 | €2,465 | €2,700 | +€235 | +9.5% |
| Taxes | 450/3 | €2,465 | €2,700 | +€235 | +9.5% |
| Other amounts payable | 47/48 | €65,081 | €22,965 | -€42,116 | -64.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,829 | €11,480 | -€2,349 | -17.0% |
| Other operating charges | 640/8 | €756 | €643 | -€113 | -14.9% |
| Gross operating margin | 9900 | €68,612 | €97,068 | +€28,456 | +41.5% |
| Operating profit (loss) | 9901 | €54,027 | €84,945 | +€30,918 | +57.2% |
| Financial income | 75/76B | €257 | €784 | +€527 | +205.1% |
| Recurring financial income | 75 | €257 | €784 | +€527 | +205.1% |
| Financial charges | 65/66B | €6,350 | €5,444 | -€906 | -14.3% |
| Recurring financial charges | 65 | €6,350 | €5,444 | -€906 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €47,934 | €80,285 | +€32,351 | +67.5% |
| Income taxes | 67/77 | €16,002 | €26,430 | +€10,428 | +65.2% |
| Profit (loss) for the period | 9904 | €31,932 | €53,855 | +€21,923 | +68.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,932 | €53,855 | +€21,923 | +68.7% |
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 9 October 2026 via checked.be.