PRACTIX: 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.
PRACTIX
Largest movements
- Cash +€84,323
up €84,323 (+48.8%), from €172,776 to €257,099
mainly Net result for the year (+€130,298) and Depreciation (+€83,192)
- Stocks and contracts +€56,329
up €56,329 (+56.5%), from €99,657 to €155,986
- Tangible fixed assets -€28,513
down €28,513 (-5.9%), from €480,634 to €452,121
of which Other tangible fixed assets: -€17,650
- Receivables after one year -€25,000
down €25,000 (-100%), from €25,000 to €0
- Reserves +€130,298
up €130,298 (+40.0%), from €325,818 to €456,116
- Debts after one year -€83,384
down €83,384 (-17.9%), from €466,188 to €382,804
of which Financial debts: -€83,384
- Current portion of long-term debt +€32,307
up €32,307 (+38.6%), from €83,625 to €115,932
- Tax, wage and social debts -€24,804
down €24,804 (-57.5%), from €43,142 to €18,338
of which Taxes: -€22,271
- Accrued charges and deferred income +€15,108
up €15,108 (+454%), from €3,331 to €18,439
- Gross operating margin +€106,401
up €106,401 (+53.3%), from €199,778 to €306,178
- Depreciation +€27,715
up €27,715 (+50.0%), from €55,477 to €83,192
- Financial charges +€24,086
up €24,086 (+253%), from €9,531 to €33,618
of which Financial charges: +€24,086
- Taxes +€14,245
up €14,245 (+34.4%), from €41,381 to €55,626
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 | €1,148,937 | €1,222,139 | +€73,203 | +6.4% |
| Fixed assets | 21/28 | €787,605 | €752,604 | -€35,002 | -4.4% |
| Intangible fixed assets | 21 | €302,271 | €291,732 | -€10,539 | -3.5% |
| Tangible fixed assets | 22/27 | €480,634 | €452,121 | -€28,513 | -5.9% |
| Land and buildings | 22 | €88,727 | €84,896 | -€3,831 | -4.3% |
| Furniture and vehicles | 24 | €18,781 | €11,749 | -€7,032 | -37.4% |
| Other tangible fixed assets | 26 | €373,126 | €355,476 | -€17,650 | -4.7% |
| Financial fixed assets | 28 | €4,700 | €8,750 | +€4,050 | +86.2% |
| Current assets | 29/58 | €361,331 | €469,536 | +€108,204 | +29.9% |
| Amounts receivable after more than one year | 29 | €25,000 | €0 | -€25,000 | -100% |
| Other amounts receivable | 291 | €25,000 | €0 | -€25,000 | -100% |
| Stocks and contracts in progress | 3 | €99,657 | €155,986 | +€56,329 | +56.5% |
| Stocks | 30/36 | €99,657 | €155,986 | +€56,329 | +56.5% |
| Amounts receivable within one year | 40/41 | €34,698 | €23,162 | -€11,536 | -33.2% |
| Trade receivables | 40 | €30,341 | €0 | -€30,341 | -100% |
| Other amounts receivable | 41 | €4,358 | €23,162 | +€18,805 | +432% |
| Current investments | 50/53 | €29,200 | €29,200 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €172,776 | €257,099 | +€84,323 | +48.8% |
| Deferred charges and accrued income | 490/1 | - | €4,088 | +€4,088 | |
| Total equity and liabilities | 10/49 | €1,148,937 | €1,222,139 | +€73,203 | +6.4% |
| Equity | 10/15 | €328,318 | €458,616 | +€130,298 | +39.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €325,818 | €456,116 | +€130,298 | +40.0% |
| Distributable reserves | 133 | €325,818 | €456,116 | +€130,298 | +40.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €820,619 | €763,524 | -€57,095 | -7.0% |
| Amounts payable after more than one year | 17 | €466,188 | €382,804 | -€83,384 | -17.9% |
| Financial debts | 170/4 | €462,088 | €378,704 | -€83,384 | -18.0% |
| Other amounts payable | 178/9 | €4,100 | €4,100 | = | 0.0% |
| Amounts payable within one year | 42/48 | €351,100 | €362,281 | +€11,181 | +3.2% |
| Current portion of amounts payable after more than one year | 42 | €83,625 | €115,932 | +€32,307 | +38.6% |
| Financial debts | 43 | €1,577 | €3,875 | +€2,298 | +146% |
| Credit institutions | 430/8 | €1,577 | €3,875 | +€2,298 | +146% |
| Trade debts | 44 | €16,756 | €26,082 | +€9,327 | +55.7% |
| Suppliers | 440/4 | €16,756 | €26,082 | +€9,327 | +55.7% |
| Taxes, remuneration and social security | 45 | €43,142 | €18,338 | -€24,804 | -57.5% |
| Taxes | 450/3 | €40,609 | €18,338 | -€22,271 | -54.8% |
| Remuneration and social security | 454/9 | €2,533 | €0 | -€2,533 | -100% |
| Other amounts payable | 47/48 | €206,000 | €198,054 | -€7,947 | -3.9% |
| Accrued charges and deferred income | 492/3 | €3,331 | €18,439 | +€15,108 | +454% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,477 | €83,192 | +€27,715 | +50.0% |
| Other operating charges | 640/8 | €4,633 | €6,235 | +€1,602 | +34.6% |
| Gross operating margin | 9900 | €199,778 | €306,178 | +€106,401 | +53.3% |
| Operating profit (loss) | 9901 | €139,668 | €216,752 | +€77,083 | +55.2% |
| Financial income | 75/76B | €4,826 | €2,790 | -€2,036 | -42.2% |
| Recurring financial income | 75 | €4,826 | €2,790 | -€2,036 | -42.2% |
| Financial charges | 65/66B | €9,531 | €33,618 | +€24,086 | +253% |
| Recurring financial charges | 65 | €9,531 | €33,618 | +€24,086 | +253% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €134,963 | €185,924 | +€50,961 | +37.8% |
| Income taxes | 67/77 | €41,381 | €55,626 | +€14,245 | +34.4% |
| Profit (loss) for the period | 9904 | €93,582 | €130,298 | +€36,716 | +39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €93,582 | €130,298 | +€36,716 | +39.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.