Practema Consulting: what changed
Two fiscal 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.
Practema Consulting
Largest movements
- Cash +€53,064
up €53,064 (+126.8%), from €41,842 to €94,907
mainly Trade debts (+€21,531) and Net result for the year (+€14,516)
- Receivables within one year -€8,328
down €8,328 (-35.1%), from €23,725 to €15,398
- Trade debts +€21,531
up €21,531 (+198.2%), from €10,861 to €32,392
- Reserves +€14,516
up €14,516 (+59.1%), from €24,543 to €39,059
- Other debts +€7,013
up €7,013 (+53.4%), from €13,129 to €20,142
- Tax, wage and social debts +€1,695
up €1,695 (+10.6%), from €15,933 to €17,628
- Gross operating margin -€18,408
down €18,408 (-44.3%), from €41,576 to €23,168
- Other operating charges -€5,425
down €5,425 (-54.8%), from €9,896 to €4,471
- Taxes -€2,468
down €2,468 (-39.0%), from €6,333 to €3,865
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 | €66,966 | €111,721 | +€44,754 | +66.8% |
| Fixed assets | 21/28 | €871 | €509 | -€362 | -41.5% |
| Tangible fixed assets | 22/27 | €871 | €509 | -€362 | -41.5% |
| Plant, machinery and equipment | 23 | €575 | €287 | -€288 | -50.0% |
| Furniture and vehicles | 24 | €296 | €222 | -€74 | -25.0% |
| Current assets | 29/58 | €66,096 | €111,212 | +€45,116 | +68.3% |
| Amounts receivable within one year | 40/41 | €23,725 | €15,398 | -€8,328 | -35.1% |
| Trade receivables | 40 | €23,725 | €15,398 | -€8,328 | -35.1% |
| Cash at bank and in hand | 54/58 | €41,842 | €94,907 | +€53,064 | +126.8% |
| Deferred charges and accrued income | 490/1 | €528 | €907 | +€380 | +71.9% |
| Total equity and liabilities | 10/49 | €66,966 | €111,721 | +€44,754 | +66.8% |
| Equity | 10/15 | €27,043 | €41,559 | +€14,516 | +53.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €24,543 | €39,059 | +€14,516 | +59.1% |
| Distributable reserves | 133 | €24,543 | €39,059 | +€14,516 | +59.1% |
| Amounts payable | 17/49 | €39,923 | €70,162 | +€30,239 | +75.7% |
| Amounts payable within one year | 42/48 | €39,923 | €70,162 | +€30,239 | +75.7% |
| Trade debts | 44 | €10,861 | €32,392 | +€21,531 | +198.2% |
| Suppliers | 440/4 | €10,861 | €32,392 | +€21,531 | +198.2% |
| Taxes, remuneration and social security | 45 | €15,933 | €17,628 | +€1,695 | +10.6% |
| Taxes | 450/3 | €15,933 | €17,628 | +€1,695 | +10.6% |
| Other amounts payable | 47/48 | €13,129 | €20,142 | +€7,013 | +53.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €362 | €362 | -€1 | -0.2% |
| Other operating charges | 640/8 | €9,896 | €4,471 | -€5,425 | -54.8% |
| Gross operating margin | 9900 | €41,576 | €23,168 | -€18,408 | -44.3% |
| Operating profit (loss) | 9901 | €31,318 | €18,336 | -€12,982 | -41.5% |
| Financial income | 75/76B | €15 | €133 | +€118 | +777.4% |
| Recurring financial income | 75 | €15 | €133 | +€118 | +777.4% |
| Financial charges | 65/66B | €457 | €89 | -€369 | -80.6% |
| Recurring financial charges | 65 | €457 | €89 | -€369 | -80.6% |
| Profit (loss) for the period before taxes | 9903 | €30,876 | €18,380 | -€12,496 | -40.5% |
| Income taxes | 67/77 | €6,333 | €3,865 | -€2,468 | -39.0% |
| Profit (loss) for the period | 9904 | €24,543 | €14,516 | -€10,028 | -40.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,543 | €14,516 | -€10,028 | -40.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.