PracticalBits: 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.
PracticalBits
Largest movements
- Cash +€41,196
up €41,196 (+20.4%), from €202,386 to €243,581
mainly Net result for the year (+€73,132) and Receivables within one year (+€12,983)
- Receivables within one year -€12,983
no longer reported in 2025 (was €12,983)
- Profit (loss) carried forward +€20,000
up €20,000 (+16.7%), from €120,000 to €140,000
- Reserves +€8,132
up €8,132 (+10.3%), from €78,865 to €86,998
- Taxes -€2,174
down €2,174 (-11.3%), from €19,213 to €17,039
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 | €215,369 | €243,581 | +€28,212 | +13.1% |
| Current assets | 29/58 | €215,369 | €243,581 | +€28,212 | +13.1% |
| Amounts receivable within one year | 40/41 | €12,983 | - | -€12,983 | |
| Trade receivables | 40 | €12,983 | - | -€12,983 | |
| Cash at bank and in hand | 54/58 | €202,386 | €243,581 | +€41,196 | +20.4% |
| Total equity and liabilities | 10/49 | €215,369 | €243,581 | +€28,212 | +13.1% |
| Equity | 10/15 | €204,865 | €232,998 | +€28,132 | +13.7% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €78,865 | €86,998 | +€8,132 | +10.3% |
| Distributable reserves | 133 | €78,865 | €86,998 | +€8,132 | +10.3% |
| Profit (loss) carried forward | 14 | €120,000 | €140,000 | +€20,000 | +16.7% |
| Amounts payable | 17/49 | €10,503 | €10,584 | +€80 | +0.8% |
| Amounts payable within one year | 42/48 | €10,503 | €10,584 | +€80 | +0.8% |
| Taxes, remuneration and social security | 45 | €10,503 | €10,584 | +€80 | +0.8% |
| Taxes | 450/3 | €10,503 | €10,584 | +€80 | +0.8% |
| Other operating charges | 640/8 | €569 | €585 | +€16 | +2.9% |
| Gross operating margin | 9900 | €88,945 | €89,296 | +€352 | +0.4% |
| Operating profit (loss) | 9901 | €88,375 | €88,711 | +€335 | +0.4% |
| Financial income | 75/76B | €743 | €1,460 | +€718 | +96.6% |
| Recurring financial income | 75 | €743 | €1,460 | +€718 | +96.6% |
| Profit (loss) for the period before taxes | 9903 | €89,118 | €90,171 | +€1,053 | +1.2% |
| Income taxes | 67/77 | €19,213 | €17,039 | -€2,174 | -11.3% |
| Profit (loss) for the period | 9904 | €69,905 | €73,132 | +€3,227 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €69,905 | €73,132 | +€3,227 | +4.6% |
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 11 October 2026 via checked.be.