DE PRAKTIJK: 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.
DE PRAKTIJK
Largest movements
- Tangible fixed assets -€50,620
down €50,620 (-8.9%), from €571,003 to €520,383
of which Land and buildings: -€38,584
- Current investments +€50,000
up €50,000 (+50.0%), from €100,000 to €150,000
- Cash +€46,172
up €46,172 (+27.5%), from €167,743 to €213,915
mainly Net result for the year (+€97,007) and Depreciation (+€70,000)
- Receivables within one year +€18,839
up €18,839 (+32.3%), from €58,248 to €77,087
of which Trade receivables: +€35,910
- Reserves +€97,007
up €97,007 (+31.0%), from €313,294 to €410,301
- Other debts -€52,231
down €52,231 (-9.8%), from €533,509 to €481,278
- Tax, wage and social debts +€13,758
up €13,758 (+79.5%), from €17,297 to €31,056
of which Taxes: +€16,036
- Gross operating margin +€102,662
up €102,662 (+53.9%), from €190,307 to €292,969
- Taxes +€31,159
up €31,159 (+179%), from €17,446 to €48,605
- Financial charges -€5,976
down €5,976 (-14.4%), from €41,356 to €35,380
- Staff costs +€5,333
up €5,333 (+16.0%), from €33,252 to €38,586
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 | €898,572 | €961,842 | +€63,270 | +7.0% |
| Fixed assets | 21/28 | €571,423 | €520,698 | -€50,725 | -8.9% |
| Intangible fixed assets | 21 | €420 | €315 | -€105 | -25.0% |
| Tangible fixed assets | 22/27 | €571,003 | €520,383 | -€50,620 | -8.9% |
| Land and buildings | 22 | €535,218 | €496,634 | -€38,584 | -7.2% |
| Plant, machinery and equipment | 23 | €3,862 | €2,074 | -€1,788 | -46.3% |
| Furniture and vehicles | 24 | €31,923 | €21,675 | -€10,248 | -32.1% |
| Current assets | 29/58 | €327,149 | €441,144 | +€113,995 | +34.8% |
| Amounts receivable within one year | 40/41 | €58,248 | €77,087 | +€18,839 | +32.3% |
| Trade receivables | 40 | €36,659 | €72,569 | +€35,910 | +98.0% |
| Other amounts receivable | 41 | €21,590 | €4,518 | -€17,072 | -79.1% |
| Current investments | 50/53 | €100,000 | €150,000 | +€50,000 | +50.0% |
| Cash at bank and in hand | 54/58 | €167,743 | €213,915 | +€46,172 | +27.5% |
| Deferred charges and accrued income | 490/1 | €1,158 | €142 | -€1,016 | -87.8% |
| Total equity and liabilities | 10/49 | €898,572 | €961,842 | +€63,270 | +7.0% |
| Equity | 10/15 | €325,694 | €422,701 | +€97,007 | +29.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €313,294 | €410,301 | +€97,007 | +31.0% |
| Distributable reserves | 133 | €313,294 | €410,301 | +€97,007 | +31.0% |
| Amounts payable | 17/49 | €572,878 | €539,141 | -€33,737 | -5.9% |
| Amounts payable within one year | 42/48 | €572,878 | €539,141 | -€33,737 | -5.9% |
| Trade debts | 44 | €22,072 | €26,807 | +€4,736 | +21.5% |
| Suppliers | 440/4 | €22,072 | €26,807 | +€4,736 | +21.5% |
| Taxes, remuneration and social security | 45 | €17,297 | €31,056 | +€13,758 | +79.5% |
| Taxes | 450/3 | €12,310 | €28,346 | +€16,036 | +130% |
| Remuneration and social security | 454/9 | €4,988 | €2,710 | -€2,278 | -45.7% |
| Other amounts payable | 47/48 | €533,509 | €481,278 | -€52,231 | -9.8% |
| Remuneration, social security and pensions | 62 | €33,252 | €38,586 | +€5,333 | +16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,712 | €70,000 | +€288 | +0.4% |
| Other operating charges | 640/8 | €4,847 | €5,999 | +€1,152 | +23.8% |
| Gross operating margin | 9900 | €190,307 | €292,969 | +€102,662 | +53.9% |
| Operating profit (loss) | 9901 | €82,496 | €178,385 | +€95,889 | +116% |
| Financial income | 75/76B | €2,130 | €2,607 | +€477 | +22.4% |
| Recurring financial income | 75 | €2,130 | €2,607 | +€477 | +22.4% |
| Financial charges | 65/66B | €41,356 | €35,380 | -€5,976 | -14.4% |
| Recurring financial charges | 65 | €41,356 | €35,380 | -€5,976 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | €43,271 | €145,612 | +€102,342 | +237% |
| Income taxes | 67/77 | €17,446 | €48,605 | +€31,159 | +179% |
| Profit (loss) for the period | 9904 | €25,824 | €97,007 | +€71,183 | +276% |
| Profit (loss) for the period to be appropriated | 9905 | €25,824 | €97,007 | +€71,183 | +276% |
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 23 October 2026 via checked.be.