PRACTINET: 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.
PRACTINET
Largest movements
- Cash -€111,109
down €111,109 (-41.9%), from €265,069 to €153,961
mainly Other debts (-€123,569) and Contributions, distributions and other (-€98,977)
- Current investments -€51,565
down €51,565 (-9.3%), from €551,545 to €499,980
- Receivables within one year +€27,106
up €27,106 (+2,557%), from €1,060 to €28,166
of which Other amounts receivable: +€28,166
- Other debts -€123,569
down €123,569 (-55.5%), from €222,546 to €98,977
- Tax, wage and social debts -€10,255
down €10,255 (-33.0%), from €31,032 to €20,777
- Gross operating margin -€157,453
down €157,453 (-41.6%), from €378,940 to €221,486
- Taxes -€45,158
down €45,158 (-57.5%), from €78,528 to €33,370
- Financial income -€10,100
down €10,100 (-66.4%), from €15,221 to €5,121
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 | €818,024 | €682,106 | -€135,918 | -16.6% |
| Current assets | 29/58 | €818,024 | €682,106 | -€135,918 | -16.6% |
| Amounts receivable within one year | 40/41 | €1,060 | €28,166 | +€27,106 | +2,557% |
| Trade receivables | 40 | €1,060 | €0 | -€1,060 | -100% |
| Other amounts receivable | 41 | - | €28,166 | +€28,166 | |
| Current investments | 50/53 | €551,545 | €499,980 | -€51,565 | -9.3% |
| Cash at bank and in hand | 54/58 | €265,069 | €153,961 | -€111,109 | -41.9% |
| Deferred charges and accrued income | 490/1 | €350 | - | -€350 | |
| Total equity and liabilities | 10/49 | €818,024 | €682,106 | -€135,918 | -16.6% |
| Equity | 10/15 | €558,000 | €558,000 | = | 0.0% |
| Contributions | 10/11 | €558,000 | €558,000 | = | 0.0% |
| Amounts payable | 17/49 | €260,024 | €124,106 | -€135,918 | -52.3% |
| Amounts payable within one year | 42/48 | €260,024 | €124,106 | -€135,918 | -52.3% |
| Trade debts | 44 | €6,447 | €4,352 | -€2,095 | -32.5% |
| Suppliers | 440/4 | €6,447 | €4,352 | -€2,095 | -32.5% |
| Taxes, remuneration and social security | 45 | €31,032 | €20,777 | -€10,255 | -33.0% |
| Taxes | 450/3 | €31,032 | €20,777 | -€10,255 | -33.0% |
| Other amounts payable | 47/48 | €222,546 | €98,977 | -€123,569 | -55.5% |
| Remuneration, social security and pensions | 62 | €92,324 | €91,593 | -€731 | -0.8% |
| Other operating charges | 640/8 | €683 | €1,210 | +€527 | +77.2% |
| Gross operating margin | 9900 | €378,940 | €221,486 | -€157,453 | -41.6% |
| Operating profit (loss) | 9901 | €285,933 | €128,684 | -€157,249 | -55.0% |
| Financial income | 75/76B | €15,221 | €5,121 | -€10,100 | -66.4% |
| Recurring financial income | 75 | €15,221 | €5,121 | -€10,100 | -66.4% |
| Financial charges | 65/66B | €80 | €1,457 | +€1,377 | +1,712% |
| Recurring financial charges | 65 | €80 | €1,457 | +€1,377 | +1,712% |
| Profit (loss) for the period before taxes | 9903 | €301,074 | €132,348 | -€168,726 | -56.0% |
| Income taxes | 67/77 | €78,528 | €33,370 | -€45,158 | -57.5% |
| Profit (loss) for the period | 9904 | €222,546 | €98,977 | -€123,569 | -55.5% |
| Profit (loss) for the period to be appropriated | 9905 | €222,546 | €98,977 | -€123,569 | -55.5% |
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 15 October 2026 via checked.be.