PRAET - BEHEER: 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.
PRAET - BEHEER
Largest movements
- Receivables within one year -€44,568
down €44,568 (-100%), from €44,568 to €0
- Tangible fixed assets +€32,859
up €32,859 (+85.9%), from €38,245 to €71,104
- Deferred charges and accrued income +€1,526
up €1,526, from €0 to €1,526
- Profit (loss) carried forward -€13,672
down €13,672 (-75.0%), from €18,234 to €4,562
- Other debts +€8,508
new in 2025: €8,508
- Tax, wage and social debts -€6,037
down €6,037 (-100%), from €6,037 to €0
- Trade debts +€1,427
new in 2025: €1,427
- Gross operating margin -€9,422
down €9,422 (-76.8%), from €12,263 to €2,840
- Taxes +€4,237
up €4,237 (+132%), from €3,200 to €7,437
- Depreciation +€3,771
new in 2025: €3,771
- Financial income -€2,408
down €2,408 (-100%), from €2,408 to €0
- Other operating charges +€2,383
up €2,383 (+83.3%), from €2,861 to €5,244
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 | €83,383 | €73,609 | -€9,774 | -11.7% |
| Fixed assets | 21/28 | €38,245 | €71,104 | +€32,859 | +85.9% |
| Tangible fixed assets | 22/27 | €38,245 | €71,104 | +€32,859 | +85.9% |
| Land and buildings | 22 | €38,245 | €71,104 | +€32,859 | +85.9% |
| Current assets | 29/58 | €45,138 | €2,504 | -€42,633 | -94.5% |
| Amounts receivable within one year | 40/41 | €44,568 | €0 | -€44,568 | -100% |
| Other amounts receivable | 41 | €44,568 | €0 | -€44,568 | -100% |
| Cash at bank and in hand | 54/58 | €570 | €978 | +€409 | +71.8% |
| Deferred charges and accrued income | 490/1 | €0 | €1,526 | +€1,526 | |
| Total equity and liabilities | 10/49 | €83,383 | €73,609 | -€9,774 | -11.7% |
| Equity | 10/15 | €76,036 | €62,364 | -€13,672 | -18.0% |
| Contributions | 10/11 | €31,482 | €31,482 | = | 0.0% |
| Reserves | 13 | €26,320 | €26,320 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,148 | €3,148 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,148 | €3,148 | = | 0.0% |
| Distributable reserves | 133 | €23,172 | €23,172 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,234 | €4,562 | -€13,672 | -75.0% |
| Amounts payable | 17/49 | €7,347 | €11,245 | +€3,898 | +53.1% |
| Amounts payable after more than one year | 17 | €1,310 | €1,310 | = | 0.0% |
| Other amounts payable | 178/9 | €1,310 | €1,310 | = | 0.0% |
| Amounts payable within one year | 42/48 | €6,037 | €9,935 | +€3,898 | +64.6% |
| Trade debts | 44 | - | €1,427 | +€1,427 | |
| Suppliers | 440/4 | - | €1,427 | +€1,427 | |
| Taxes, remuneration and social security | 45 | €6,037 | €0 | -€6,037 | -100% |
| Taxes | 450/3 | €6,037 | €0 | -€6,037 | -100% |
| Other amounts payable | 47/48 | - | €8,508 | +€8,508 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,771 | +€3,771 | |
| Other operating charges | 640/8 | €2,861 | €5,244 | +€2,383 | +83.3% |
| Gross operating margin | 9900 | €12,263 | €2,840 | -€9,422 | -76.8% |
| Operating profit (loss) | 9901 | €9,401 | -€6,175 | -€15,576 | |
| Financial income | 75/76B | €2,408 | €0 | -€2,408 | -100% |
| Recurring financial income | 75 | €2,408 | €0 | -€2,408 | -100% |
| Financial charges | 65/66B | €65 | €60 | -€5 | -7.0% |
| Recurring financial charges | 65 | €65 | €60 | -€5 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €11,745 | -€6,235 | -€17,979 | |
| Income taxes | 67/77 | €3,200 | €7,437 | +€4,237 | +132% |
| Profit (loss) for the period | 9904 | €8,544 | -€13,672 | -€22,216 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,544 | -€13,672 | -€22,216 |
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 26 October 2026 via checked.be.