PRACTI BEL: 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.
PRACTI BEL
Largest movements
- Receivables within one year -€43,674
down €43,674 (-69.7%), from €62,647 to €18,973
of which Trade receivables: -€27,549
- Cash -€1,404
down €1,404 (-92.0%), from €1,526 to €121
mainly Trade debts (-€45,569) and Tax, wage and social debts (-€1,566)
- Trade debts -€45,569
down €45,569 (-77.6%), from €58,738 to €13,169
of which Bills of exchange payable: -€40,936
- Contributions +€1,951
new in 2024: €1,951
- Tax, wage and social debts -€1,566
down €1,566 (-63.1%), from €2,482 to €916
of which Remuneration and social security: -€1,647
- Turnover -€172,236
no longer reported in 2024 (was €172,236)
- Purchases and services -€167,294
no longer reported in 2024 (was €167,294)
- Gross operating margin -€4,303
down €4,303 (-87.1%), from €4,942 to €640
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,173 | €19,095 | -€45,078 | -70.2% |
| Current assets | 29/58 | €64,173 | €19,095 | -€45,078 | -70.2% |
| Amounts receivable within one year | 40/41 | €62,647 | €18,973 | -€43,674 | -69.7% |
| Trade receivables | 40 | €46,348 | €18,799 | -€27,549 | -59.4% |
| Other amounts receivable | 41 | €16,299 | €175 | -€16,125 | -98.9% |
| Cash at bank and in hand | 54/58 | €1,526 | €121 | -€1,404 | -92.0% |
| Total equity and liabilities | 10/49 | €64,173 | €19,095 | -€45,078 | -70.2% |
| Equity | 10/15 | €2,953 | €5,010 | +€2,057 | +69.7% |
| Contributions | 10/11 | - | €1,951 | +€1,951 | |
| Profit (loss) carried forward | 14 | €2,953 | €3,059 | +€106 | +3.6% |
| Amounts payable | 17/49 | €61,219 | €14,085 | -€47,135 | -77.0% |
| Amounts payable within one year | 42/48 | €61,219 | €14,085 | -€47,135 | -77.0% |
| Trade debts | 44 | €58,738 | €13,169 | -€45,569 | -77.6% |
| Suppliers | 440/4 | €8,453 | €3,821 | -€4,632 | -54.8% |
| Bills of exchange payable | 441 | €50,285 | €9,348 | -€40,936 | -81.4% |
| Taxes, remuneration and social security | 45 | €2,482 | €916 | -€1,566 | -63.1% |
| Taxes | 450/3 | €835 | €916 | +€81 | +9.7% |
| Remuneration and social security | 454/9 | €1,647 | - | -€1,647 | |
| Turnover | 70 | €172,236 | - | -€172,236 | |
| Goods, raw materials, services and sundry goods | 60/61 | €167,294 | - | -€167,294 | |
| Other operating charges | 640/8 | €1,095 | - | -€1,095 | |
| Gross operating margin | 9900 | €4,942 | €640 | -€4,303 | -87.1% |
| Operating profit (loss) | 9901 | €3,847 | €640 | -€3,208 | -83.4% |
| Financial charges | 65/66B | €60 | €453 | +€393 | +660.2% |
| Recurring financial charges | 65 | €60 | €453 | +€393 | +660.2% |
| Profit (loss) for the period before taxes | 9903 | €3,788 | €187 | -€3,601 | -95.1% |
| Income taxes | 67/77 | €835 | €81 | -€753 | -90.3% |
| Profit (loss) for the period | 9904 | €2,953 | €106 | -€2,847 | -96.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,953 | €106 | -€2,847 | -96.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.