Praktijk 58: 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.
Praktijk 58
Largest movements
- Tangible fixed assets -€12,792
down €12,792 (-1.7%), from €762,718 to €749,926
of which Land and buildings: -€12,792
- Debts after one year -€50,496
down €50,496 (-11.3%), from €448,573 to €398,077
- Other debts +€36,066
up €36,066 (+10.6%), from €339,460 to €375,526
- Depreciation +€4,723
up €4,723 (+58.5%), from €8,070 to €12,792
- Gross operating margin -€1,890
down €1,890 (-5.6%), from €33,625 to €31,735
- Financial charges +€1,661
up €1,661 (+12.4%), from €13,355 to €15,016
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 | €802,140 | €790,952 | -€11,188 | -1.4% |
| Fixed assets | 21/28 | €762,718 | €749,926 | -€12,792 | -1.7% |
| Tangible fixed assets | 22/27 | €762,718 | €749,926 | -€12,792 | -1.7% |
| Land and buildings | 22 | €762,718 | €749,926 | -€12,792 | -1.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €39,422 | €41,026 | +€1,604 | +4.1% |
| Amounts receivable within one year | 40/41 | €38,257 | €38,257 | = | 0.0% |
| Other amounts receivable | 41 | €38,257 | €38,257 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €975 | €2,419 | +€1,443 | +148% |
| Deferred charges and accrued income | 490/1 | €190 | €351 | +€161 | +84.5% |
| Total equity and liabilities | 10/49 | €802,140 | €790,952 | -€11,188 | -1.4% |
| Equity | 10/15 | -€35,937 | -€33,707 | +€2,229 | +6.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,937 | -€36,707 | +€2,229 | +5.7% |
| Amounts payable | 17/49 | €838,076 | €824,659 | -€13,417 | -1.6% |
| Amounts payable after more than one year | 17 | €448,573 | €398,077 | -€50,496 | -11.3% |
| Financial debts | 170/4 | €448,573 | €398,077 | -€50,496 | -11.3% |
| Amounts payable within one year | 42/48 | €389,503 | €426,582 | +€37,079 | +9.5% |
| Current portion of amounts payable after more than one year | 42 | €50,044 | €50,496 | +€452 | +0.9% |
| Trade debts | 44 | - | €560 | +€560 | |
| Suppliers | 440/4 | - | €560 | +€560 | |
| Other amounts payable | 47/48 | €339,460 | €375,526 | +€36,066 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,070 | €12,792 | +€4,723 | +58.5% |
| Other operating charges | 640/8 | €1,714 | €1,697 | -€17 | -1.0% |
| Gross operating margin | 9900 | €33,625 | €31,735 | -€1,890 | -5.6% |
| Operating profit (loss) | 9901 | €23,842 | €17,246 | -€6,596 | -27.7% |
| Financial charges | 65/66B | €13,355 | €15,016 | +€1,661 | +12.4% |
| Recurring financial charges | 65 | €13,355 | €15,016 | +€1,661 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | €10,487 | €2,229 | -€8,257 | -78.7% |
| Profit (loss) for the period | 9904 | €10,487 | €2,229 | -€8,257 | -78.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,487 | €2,229 | -€8,257 | -78.7% |
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 19 October 2026 via checked.be.