Practisoft: 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.
Practisoft
Largest movements
- Cash -€140,284
down €140,284 (-54.7%), from €256,552 to €116,267
mainly Other debts (-€168,581) and Contributions, distributions and other (-€22,510)
- Current investments -€23,488
down €23,488 (-5.2%), from €451,443 to €427,955
- Receivables within one year -€9,162
down €9,162 (-51.5%), from €17,787 to €8,625
- Other debts -€168,581
down €168,581 (-88.2%), from €191,091 to €22,510
- Financial income -€7,717
down €7,717 (-60.6%), from €12,737 to €5,021
- Taxes -€6,065
down €6,065 (-43.5%), from €13,947 to €7,882
- Staff costs +€3,199
up €3,199 (+3.6%), from €88,447 to €91,646
- Financial charges +€1,523
new in 2025: €1,523
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 | €726,806 | €554,112 | -€172,694 | -23.8% |
| Fixed assets | 21/28 | €1,025 | €1,265 | +€240 | +23.4% |
| Tangible fixed assets | 22/27 | €1,025 | €1,265 | +€240 | +23.4% |
| Plant, machinery and equipment | 23 | €1,025 | €1,265 | +€240 | +23.4% |
| Current assets | 29/58 | €725,781 | €552,847 | -€172,934 | -23.8% |
| Amounts receivable within one year | 40/41 | €17,787 | €8,625 | -€9,162 | -51.5% |
| Other amounts receivable | 41 | €17,787 | €8,625 | -€9,162 | -51.5% |
| Current investments | 50/53 | €451,443 | €427,955 | -€23,488 | -5.2% |
| Cash at bank and in hand | 54/58 | €256,552 | €116,267 | -€140,284 | -54.7% |
| Total equity and liabilities | 10/49 | €726,806 | €554,112 | -€172,694 | -23.8% |
| Equity | 10/15 | €510,000 | €510,000 | = | 0.0% |
| Contributions | 10/11 | €510,000 | €510,000 | = | 0.0% |
| Amounts payable | 17/49 | €216,806 | €44,112 | -€172,694 | -79.7% |
| Amounts payable within one year | 42/48 | €216,806 | €44,112 | -€172,694 | -79.7% |
| Trade debts | 44 | €7,663 | €3,263 | -€4,400 | -57.4% |
| Suppliers | 440/4 | €7,663 | €3,263 | -€4,400 | -57.4% |
| Taxes, remuneration and social security | 45 | €18,052 | €18,339 | +€287 | +1.6% |
| Taxes | 450/3 | €6,244 | €6,110 | -€134 | -2.1% |
| Remuneration and social security | 454/9 | €11,808 | €12,229 | +€421 | +3.6% |
| Other amounts payable | 47/48 | €191,091 | €22,510 | -€168,581 | -88.2% |
| Remuneration, social security and pensions | 62 | €88,447 | €91,646 | +€3,199 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €286 | €393 | +€107 | +37.4% |
| Other operating charges | 640/8 | €683 | €593 | -€89 | -13.1% |
| Gross operating margin | 9900 | €119,427 | €119,527 | +€100 | +0.1% |
| Operating profit (loss) | 9901 | €30,012 | €26,895 | -€3,117 | -10.4% |
| Financial income | 75/76B | €12,737 | €5,021 | -€7,717 | -60.6% |
| Recurring financial income | 75 | €12,737 | €5,021 | -€7,717 | -60.6% |
| Financial charges | 65/66B | - | €1,523 | +€1,523 | |
| Recurring financial charges | 65 | - | €1,523 | +€1,523 | |
| Profit (loss) for the period before taxes | 9903 | €42,749 | €30,392 | -€12,357 | -28.9% |
| Income taxes | 67/77 | €13,947 | €7,882 | -€6,065 | -43.5% |
| Profit (loss) for the period | 9904 | €28,802 | €22,510 | -€6,292 | -21.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,802 | €22,510 | -€6,292 | -21.8% |
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.