Onspraktijk: 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.
Onspraktijk
Largest movements
- Cash +€239,662
up €239,662 (+84.3%), from €284,353 to €524,015
- Receivables within one year +€35,352
up €35,352 (+244%), from €14,493 to €49,845
of which Other amounts receivable: +€38,018
- Profit (loss) carried forward +€339,698
up €339,698, from -€154,148 to €185,550
- Debts after one year -€174,499
down €174,499 (-59.9%), from €291,118 to €116,620
of which Financial debts: -€174,499
- Reserves +€100,000
new in 2025: €100,000
- Debts within one year +€15,785
up €15,785 (+9.1%), from €173,527 to €189,311
of which Tax, wage and social debts: +€15,372
- Gross operating margin +€273,311
up €273,311 (+50.4%), from €542,268 to €815,579
- Staff costs +€132,671
up €132,671 (+28.7%), from €462,630 to €595,301
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €310,579 | €591,689 | +€281,110 | +90.5% |
| Fixed assets | 21/28 | €6,714 | €8,619 | +€1,905 | +28.4% |
| Tangible fixed assets | 22/27 | €6,589 | €8,040 | +€1,451 | +22.0% |
| Plant, machinery and equipment | 23 | €5,381 | €6,283 | +€901 | +16.7% |
| Furniture and vehicles | 24 | €1,208 | €1,758 | +€550 | +45.6% |
| Financial fixed assets | 28 | €125 | €579 | +€454 | +363% |
| Current assets | 29/58 | €303,865 | €583,070 | +€279,205 | +91.9% |
| Amounts receivable within one year | 40/41 | €14,493 | €49,845 | +€35,352 | +244% |
| Trade receivables | 40 | €3,254 | €588 | -€2,666 | -81.9% |
| Other amounts receivable | 41 | €11,239 | €49,257 | +€38,018 | +338% |
| Cash at bank and in hand | 54/58 | €284,353 | €524,015 | +€239,662 | +84.3% |
| Deferred charges and accrued income | 490/1 | €5,019 | €9,210 | +€4,191 | +83.5% |
| Total equity and liabilities | 10/49 | €310,579 | €591,689 | +€281,110 | +90.5% |
| Equity | 10/15 | -€154,148 | €285,550 | +€439,698 | |
| Reserves | 13 | - | €100,000 | +€100,000 | |
| Profit (loss) carried forward | 14 | -€154,148 | €185,550 | +€339,698 | |
| Amounts payable | 17/49 | €464,728 | €306,139 | -€158,588 | -34.1% |
| Amounts payable after more than one year | 17 | €291,118 | €116,620 | -€174,499 | -59.9% |
| Financial debts | 170/4 | €277,118 | €102,620 | -€174,499 | -63.0% |
| Other amounts payable | 178/9 | €14,000 | €14,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €173,527 | €189,311 | +€15,785 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €87,586 | €84,562 | -€3,024 | -3.5% |
| Trade debts | 44 | €2,241 | €5,888 | +€3,647 | +163% |
| Suppliers | 440/4 | €2,241 | €5,888 | +€3,647 | +163% |
| Taxes, remuneration and social security | 45 | €83,490 | €98,862 | +€15,372 | +18.4% |
| Taxes | 450/3 | €13,052 | €17,748 | +€4,696 | +36.0% |
| Remuneration and social security | 454/9 | €70,438 | €81,114 | +€10,676 | +15.2% |
| Accrued charges and deferred income | 492/3 | €82 | €208 | +€126 | +152% |
| Remuneration, social security and pensions | 62 | €462,630 | €595,301 | +€132,671 | +28.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,915 | €3,289 | -€4,627 | -58.5% |
| Other operating charges | 640/8 | €198 | €275 | +€77 | +38.8% |
| Gross operating margin | 9900 | €542,268 | €815,579 | +€273,311 | +50.4% |
| Operating profit (loss) | 9901 | €71,525 | €216,714 | +€145,189 | +203% |
| Financial income | 75/76B | €225 | €643 | +€418 | +186% |
| Recurring financial income | 75 | €225 | €643 | +€418 | +186% |
| Financial charges | 65/66B | €11,173 | €6,562 | -€4,611 | -41.3% |
| Recurring financial charges | 65 | €11,173 | €6,562 | -€4,611 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | €60,577 | €210,796 | +€150,219 | +248% |
| Profit (loss) for the period | 9904 | €60,577 | €210,796 | +€150,219 | +248% |
| Profit (loss) for the period to be appropriated | 9905 | €60,577 | €210,796 | +€150,219 | +248% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.