PracticApp: 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.
PracticApp
Largest movements
- Cash -€22,238
down €22,238 (-43.0%), from €51,736 to €29,499
mainly Contributions, distributions and other (-€101,767)
- Receivables within one year -€9,980
down €9,980 (-55.7%), from €17,907 to €7,927
of which Trade receivables: -€11,816
- Tangible fixed assets -€9,945
down €9,945 (-27.5%), from €36,156 to €26,211
- Deferred charges and accrued income -€1,765
down €1,765 (-92.4%), from €1,910 to €144
- Reserves -€48,700
down €48,700 (-99.9%), from €48,763 to €63
- Other debts +€3,379
up €3,379 (+6.3%), from €53,438 to €56,817
- Trade debts +€1,393
up €1,393 (+274.4%), from €508 to €1,901
- Gross operating margin +€4,233
up €4,233 (+5.8%), from €73,388 to €77,621
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 | €107,709 | €63,781 | -€43,928 | -40.8% |
| Fixed assets | 21/28 | €36,156 | €26,211 | -€9,945 | -27.5% |
| Tangible fixed assets | 22/27 | €36,156 | €26,211 | -€9,945 | -27.5% |
| Furniture and vehicles | 24 | €36,156 | €26,211 | -€9,945 | -27.5% |
| Current assets | 29/58 | €71,553 | €37,570 | -€33,983 | -47.5% |
| Amounts receivable within one year | 40/41 | €17,907 | €7,927 | -€9,980 | -55.7% |
| Trade receivables | 40 | €11,816 | €0 | -€11,816 | -100.0% |
| Other amounts receivable | 41 | €6,091 | €7,927 | +€1,836 | +30.1% |
| Cash at bank and in hand | 54/58 | €51,736 | €29,499 | -€22,238 | -43.0% |
| Deferred charges and accrued income | 490/1 | €1,910 | €144 | -€1,765 | -92.4% |
| Total equity and liabilities | 10/49 | €107,709 | €63,781 | -€43,928 | -40.8% |
| Equity | 10/15 | €53,763 | €5,063 | -€48,700 | -90.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €48,763 | €63 | -€48,700 | -99.9% |
| Distributable reserves | 133 | €48,763 | €63 | -€48,700 | -99.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €53,946 | €58,718 | +€4,772 | +8.8% |
| Amounts payable within one year | 42/48 | €53,946 | €58,718 | +€4,772 | +8.8% |
| Trade debts | 44 | €508 | €1,901 | +€1,393 | +274.4% |
| Suppliers | 440/4 | €508 | €1,901 | +€1,393 | +274.4% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €53,438 | €56,817 | +€3,379 | +6.3% |
| Non-recurring operating income | 76A | €4,470 | €0 | -€4,470 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,945 | €9,945 | = | 0.0% |
| Other operating charges | 640/8 | €978 | €947 | -€31 | -3.2% |
| Gross operating margin | 9900 | €73,388 | €77,621 | +€4,233 | +5.8% |
| Operating profit (loss) | 9901 | €62,464 | €66,729 | +€4,265 | +6.8% |
| Financial charges | 65/66B | €808 | €1,057 | +€249 | +30.8% |
| Recurring financial charges | 65 | €808 | €1,057 | +€249 | +30.8% |
| Profit (loss) for the period before taxes | 9903 | €61,656 | €65,672 | +€4,016 | +6.5% |
| Income taxes | 67/77 | €12,554 | €12,605 | +€52 | +0.4% |
| Profit (loss) for the period | 9904 | €49,103 | €53,067 | +€3,964 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €49,103 | €53,067 | +€3,964 | +8.1% |
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 5 October 2026 via checked.be.