Practice & Vision Consulting: 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.
Practice & Vision Consulting
Largest movements
- Cash -€22,841
down €22,841 (-32.4%), from €70,547 to €47,706
mainly Net result for the year (-€25,146)
- Tangible fixed assets -€1,114
down €1,114 (-28.1%), from €3,966 to €2,852
- Profit (loss) carried forward -€25,146
down €25,146 (-38.9%), from €64,657 to €39,511
- Gross operating margin -€20,305
down €20,305 (-650.0%), from -€3,124 to -€23,429
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 | €89,272 | €64,864 | -€24,408 | -27.3% |
| Fixed assets | 21/28 | €3,966 | €2,852 | -€1,114 | -28.1% |
| Tangible fixed assets | 22/27 | €3,966 | €2,852 | -€1,114 | -28.1% |
| Furniture and vehicles | 24 | €3,966 | €2,852 | -€1,114 | -28.1% |
| Current assets | 29/58 | €85,306 | €62,012 | -€23,294 | -27.3% |
| Amounts receivable within one year | 40/41 | €14,758 | €14,306 | -€452 | -3.1% |
| Trade receivables | 40 | €1,513 | €6,504 | +€4,991 | +330.0% |
| Other amounts receivable | 41 | €13,246 | €7,802 | -€5,444 | -41.1% |
| Cash at bank and in hand | 54/58 | €70,547 | €47,706 | -€22,841 | -32.4% |
| Total equity and liabilities | 10/49 | €89,272 | €64,864 | -€24,408 | -27.3% |
| Equity | 10/15 | €87,874 | €62,729 | -€25,146 | -28.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,618 | €4,618 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,758 | €2,758 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,657 | €39,511 | -€25,146 | -38.9% |
| Amounts payable | 17/49 | €1,398 | €2,135 | +€738 | +52.8% |
| Amounts payable within one year | 42/48 | €1,398 | €2,135 | +€738 | +52.8% |
| Trade debts | 44 | €1,233 | €1,452 | +€219 | +17.7% |
| Suppliers | 440/4 | €1,233 | €1,452 | +€219 | +17.7% |
| Taxes, remuneration and social security | 45 | €164 | €683 | +€519 | +315.7% |
| Taxes | 450/3 | €164 | €683 | +€519 | +315.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,209 | €1,114 | -€95 | -7.9% |
| Other operating charges | 640/8 | €805 | €796 | -€9 | -1.1% |
| Gross operating margin | 9900 | -€3,124 | -€23,429 | -€20,305 | -650.0% |
| Operating profit (loss) | 9901 | -€5,138 | -€25,339 | -€20,201 | -393.2% |
| Financial income | 75/76B | €774 | €576 | -€198 | -25.5% |
| Recurring financial income | 75 | €774 | €576 | -€198 | -25.5% |
| Financial charges | 65/66B | €190 | €207 | +€17 | +8.9% |
| Recurring financial charges | 65 | €190 | €207 | +€17 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,554 | -€24,970 | -€20,415 | -448.3% |
| Income taxes | 67/77 | €174 | €176 | +€2 | +1.0% |
| Profit (loss) for the period | 9904 | -€4,729 | -€25,146 | -€20,417 | -431.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,729 | -€25,146 | -€20,417 | -431.8% |
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 9 October 2026 via checked.be.