PRAKTIJK 59: 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 59
Largest movements
- Tangible fixed assets -€23,888
down €23,888 (-12.0%), from €199,592 to €175,704
of which Land and buildings: -€21,491
- Cash +€10,848
up €10,848 (+24.0%), from €45,164 to €56,012
mainly Depreciation (+€23,888) and Net result for the year (+€6,838)
- Receivables within one year +€5,780
new in 2025: €5,780
of which Other amounts receivable: +€5,021
- Current portion of long-term debt -€12,515
down €12,515 (-83.2%), from €15,042 to €2,527
- Profit (loss) carried forward +€6,838
up €6,838 (+553%), from €1,236 to €8,074
- Other debts +€6,069
up €6,069 (+6.3%), from €96,023 to €102,093
- Accrued charges and deferred income -€3,120
down €3,120 (-50.0%), from €6,237 to €3,117
- Debts after one year -€2,527
down €2,527 (-100%), from €2,527 to €0
- Gross operating margin +€5,562
up €5,562 (+16.8%), from €33,174 to €38,737
- Financial charges -€3,151
down €3,151 (-48.0%), from €6,562 to €3,411
- Taxes +€2,254
up €2,254 (+8,849%), from €25 to €2,279
- Depreciation +€678
up €678 (+2.9%), from €23,209 to €23,888
- Other operating charges -€527
down €527 (-18.5%), from €2,848 to €2,321
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 | €247,070 | €241,311 | -€5,760 | -2.3% |
| Fixed assets | 21/28 | €199,592 | €175,704 | -€23,888 | -12.0% |
| Tangible fixed assets | 22/27 | €199,592 | €175,704 | -€23,888 | -12.0% |
| Land and buildings | 22 | €190,692 | €169,201 | -€21,491 | -11.3% |
| Plant, machinery and equipment | 23 | €8,900 | €6,503 | -€2,397 | -26.9% |
| Current assets | 29/58 | €47,479 | €65,606 | +€18,128 | +38.2% |
| Amounts receivable within one year | 40/41 | - | €5,780 | +€5,780 | |
| Trade receivables | 40 | - | €759 | +€759 | |
| Other amounts receivable | 41 | - | €5,021 | +€5,021 | |
| Cash at bank and in hand | 54/58 | €45,164 | €56,012 | +€10,848 | +24.0% |
| Deferred charges and accrued income | 490/1 | €2,315 | €3,815 | +€1,500 | +64.8% |
| Total equity and liabilities | 10/49 | €247,070 | €241,311 | -€5,760 | -2.3% |
| Equity | 10/15 | €126,736 | €133,574 | +€6,838 | +5.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €100,500 | €100,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €98,000 | €98,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,236 | €8,074 | +€6,838 | +553% |
| Amounts payable | 17/49 | €120,334 | €107,737 | -€12,598 | -10.5% |
| Amounts payable after more than one year | 17 | €2,527 | €0 | -€2,527 | -100% |
| Financial debts | 170/4 | €2,527 | €0 | -€2,527 | -100% |
| Amounts payable within one year | 42/48 | €111,570 | €104,620 | -€6,951 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €15,042 | €2,527 | -€12,515 | -83.2% |
| Trade debts | 44 | €480 | €0 | -€480 | -100% |
| Suppliers | 440/4 | €480 | €0 | -€480 | -100% |
| Taxes, remuneration and social security | 45 | €25 | €0 | -€25 | -100% |
| Taxes | 450/3 | €25 | €0 | -€25 | -100% |
| Other amounts payable | 47/48 | €96,023 | €102,093 | +€6,069 | +6.3% |
| Accrued charges and deferred income | 492/3 | €6,237 | €3,117 | -€3,120 | -50.0% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,209 | €23,888 | +€678 | +2.9% |
| Other operating charges | 640/8 | €2,848 | €2,321 | -€527 | -18.5% |
| Gross operating margin | 9900 | €33,174 | €38,737 | +€5,562 | +16.8% |
| Operating profit (loss) | 9901 | €7,117 | €12,528 | +€5,411 | +76.0% |
| Financial charges | 65/66B | €6,562 | €3,411 | -€3,151 | -48.0% |
| Recurring financial charges | 65 | €6,562 | €3,411 | -€3,151 | -48.0% |
| Profit (loss) for the period before taxes | 9903 | €556 | €9,117 | +€8,561 | +1,541% |
| Income taxes | 67/77 | €25 | €2,279 | +€2,254 | +8,849% |
| Profit (loss) for the period | 9904 | €530 | €6,838 | +€6,308 | +1,190% |
| Profit (loss) for the period to be appropriated | 9905 | €530 | €6,838 | +€6,308 | +1,190% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.