PRAKTIJK ACCOLADE: 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 ACCOLADE
Largest movements
- Tangible fixed assets -€39,185
down €39,185 (-12.3%), from €319,217 to €280,033
of which Land and buildings: -€35,799
- Cash +€27,542
up €27,542 (+212%), from €12,967 to €40,509
mainly Depreciation (+€40,455) and Net result for the year (+€9,865)
- Other debts -€13,481
down €13,481 (-89.7%), from €15,028 to €1,547
- Debts after one year -€12,892
down €12,892 (-4.0%), from €324,253 to €311,361
- Profit (loss) carried forward +€9,865
up €9,865 (+43.5%), from -€22,652 to -€12,788
- Accrued charges and deferred income +€4,363
up €4,363 (+207%), from €2,104 to €6,467
- Gross operating margin +€50,890
up €50,890 (+385%), from €13,203 to €64,093
- Depreciation +€11,200
up €11,200 (+38.3%), from €29,255 to €40,455
- Financial charges +€6,325
up €6,325 (+116%), from €5,442 to €11,768
- Other operating charges +€893
up €893 (+76.7%), from €1,165 to €2,057
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 | €333,616 | €323,561 | -€10,054 | -3.0% |
| Fixed assets | 21/28 | €319,441 | €280,257 | -€39,185 | -12.3% |
| Tangible fixed assets | 22/27 | €319,217 | €280,033 | -€39,185 | -12.3% |
| Land and buildings | 22 | €303,094 | €267,294 | -€35,799 | -11.8% |
| Plant, machinery and equipment | 23 | €1,132 | €1,696 | +€564 | +49.8% |
| Furniture and vehicles | 24 | €14,992 | €11,042 | -€3,949 | -26.3% |
| Financial fixed assets | 28 | €224 | €224 | = | 0.0% |
| Current assets | 29/58 | €14,174 | €43,305 | +€29,130 | +206% |
| Amounts receivable within one year | 40/41 | €636 | €1,834 | +€1,198 | +188% |
| Trade receivables | 40 | €636 | €1,819 | +€1,183 | +186% |
| Other amounts receivable | 41 | - | €15 | +€15 | |
| Cash at bank and in hand | 54/58 | €12,967 | €40,509 | +€27,542 | +212% |
| Deferred charges and accrued income | 490/1 | €571 | €961 | +€390 | +68.3% |
| Total equity and liabilities | 10/49 | €333,616 | €323,561 | -€10,054 | -3.0% |
| Equity | 10/15 | -€20,252 | -€10,388 | +€9,865 | +48.7% |
| Contributions | 10/11 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,652 | -€12,788 | +€9,865 | +43.5% |
| Amounts payable | 17/49 | €353,868 | €333,949 | -€19,919 | -5.6% |
| Amounts payable after more than one year | 17 | €324,253 | €311,361 | -€12,892 | -4.0% |
| Financial debts | 170/4 | €324,253 | €311,361 | -€12,892 | -4.0% |
| Amounts payable within one year | 42/48 | €27,511 | €16,121 | -€11,390 | -41.4% |
| Current portion of amounts payable after more than one year | 42 | €12,483 | €12,892 | +€410 | +3.3% |
| Trade debts | 44 | - | €1,682 | +€1,682 | |
| Suppliers | 440/4 | - | €1,682 | +€1,682 | |
| Other amounts payable | 47/48 | €15,028 | €1,547 | -€13,481 | -89.7% |
| Accrued charges and deferred income | 492/3 | €2,104 | €6,467 | +€4,363 | +207% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,255 | €40,455 | +€11,200 | +38.3% |
| Other operating charges | 640/8 | €1,165 | €2,057 | +€893 | +76.7% |
| Gross operating margin | 9900 | €13,203 | €64,093 | +€50,890 | +385% |
| Operating profit (loss) | 9901 | -€17,216 | €21,581 | +€38,797 | |
| Financial income | 75/76B | €6 | €51 | +€45 | +724% |
| Recurring financial income | 75 | €6 | €51 | +€45 | +724% |
| Financial charges | 65/66B | €5,442 | €11,768 | +€6,325 | +116% |
| Recurring financial charges | 65 | €5,442 | €11,768 | +€6,325 | +116% |
| Profit (loss) for the period before taxes | 9903 | -€22,652 | €9,865 | +€32,517 | |
| Profit (loss) for the period | 9904 | -€22,652 | €9,865 | +€32,517 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,652 | €9,865 | +€32,517 |
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.