Practical Business Solutions: 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.
Practical Business Solutions
Largest movements
- Cash -€35,058
down €35,058 (-28.8%), from €121,757 to €86,699
mainly Net result for the year (-€45,463) and Receivables within one year (-€11,026)
- Receivables within one year +€11,026
up €11,026 (+120%), from €9,221 to €20,247
of which Trade receivables: +€12,821
- Tangible fixed assets -€4,257
down €4,257 (-6.0%), from €70,503 to €66,246
- Profit (loss) carried forward -€45,463
down €45,463 (-89.3%), from -€50,884 to -€96,347
- Other debts +€12,732
up €12,732 (+55.7%), from €22,879 to €35,611
- Trade debts +€2,759
up €2,759 (+909%), from €303 to €3,062
- Gross operating margin -€13,931
down €13,931 (-54.5%), from -€25,576 to -€39,507
- Depreciation -€1,360
down €1,360 (-24.2%), from €5,617 to €4,257
- Financial income -€1,000
no longer reported in 2025 (was €1,000)
of which Financial income: -€1,000
- Other operating charges +€882
up €882 (+227%), from €388 to €1,271
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 | €273,279 | €244,990 | -€28,289 | -10.4% |
| Fixed assets | 21/28 | €70,503 | €66,246 | -€4,257 | -6.0% |
| Tangible fixed assets | 22/27 | €70,503 | €66,246 | -€4,257 | -6.0% |
| Land and buildings | 22 | €62,731 | €60,871 | -€1,860 | -3.0% |
| Plant, machinery and equipment | 23 | €5,763 | €3,965 | -€1,798 | -31.2% |
| Furniture and vehicles | 24 | €2,010 | €1,410 | -€600 | -29.9% |
| Current assets | 29/58 | €202,776 | €178,744 | -€24,032 | -11.9% |
| Amounts receivable after more than one year | 29 | €71,798 | €71,798 | = | 0.0% |
| Other amounts receivable | 291 | €71,798 | €71,798 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,221 | €20,247 | +€11,026 | +120% |
| Trade receivables | 40 | - | €12,821 | +€12,821 | |
| Other amounts receivable | 41 | €9,221 | €7,426 | -€1,795 | -19.5% |
| Cash at bank and in hand | 54/58 | €121,757 | €86,699 | -€35,058 | -28.8% |
| Total equity and liabilities | 10/49 | €273,279 | €244,990 | -€28,289 | -10.4% |
| Equity | 10/15 | €249,851 | €204,389 | -€45,463 | -18.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €282,136 | €282,136 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €280,276 | €280,276 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,884 | -€96,347 | -€45,463 | -89.3% |
| Amounts payable | 17/49 | €23,428 | €40,601 | +€17,173 | +73.3% |
| Amounts payable within one year | 42/48 | €23,428 | €40,601 | +€17,173 | +73.3% |
| Trade debts | 44 | €303 | €3,062 | +€2,759 | +909% |
| Suppliers | 440/4 | €303 | €3,062 | +€2,759 | +909% |
| Taxes, remuneration and social security | 45 | €246 | €1,928 | +€1,682 | +684% |
| Taxes | 450/3 | €246 | €1,928 | +€1,682 | +684% |
| Other amounts payable | 47/48 | €22,879 | €35,611 | +€12,732 | +55.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,617 | €4,257 | -€1,360 | -24.2% |
| Other operating charges | 640/8 | €388 | €1,271 | +€882 | +227% |
| Gross operating margin | 9900 | -€25,576 | -€39,507 | -€13,931 | -54.5% |
| Operating profit (loss) | 9901 | -€31,582 | -€45,035 | -€13,453 | -42.6% |
| Financial income | 75/76B | €1,000 | - | -€1,000 | |
| Recurring financial income | 75 | €1,000 | - | -€1,000 | |
| Non-recurring financial income | 76B | €1,000 | - | -€1,000 | |
| Financial charges | 65/66B | €99 | €104 | +€5 | +4.5% |
| Recurring financial charges | 65 | €99 | €104 | +€5 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | -€30,681 | -€45,138 | -€14,457 | -47.1% |
| Income taxes | 67/77 | €246 | €325 | +€79 | +32.0% |
| Profit (loss) for the period | 9904 | -€30,927 | -€45,463 | -€14,536 | -47.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,927 | -€45,463 | -€14,536 | -47.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.