Praktijk Aura: 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 Aura
Largest movements
- Receivables within one year -€56,168
no longer reported in 2025 (was €56,168)
of which Trade receivables: -€53,748
- Cash +€37,852
up €37,852 (+72.6%), from €52,124 to €89,976
mainly Receivables within one year (+€56,168) and Depreciation (+€3,024)
- Tangible fixed assets +€3,549
up €3,549 (+52.6%), from €6,751 to €10,300
of which Plant, machinery and equipment: +€4,393
- Profit (loss) carried forward -€54,853
no longer reported in 2025 (was €54,853)
- Reserves +€53,179
new in 2025: €53,179
- Other debts -€12,989
down €12,989 (-26.0%), from €49,933 to €36,944
- Tax, wage and social debts +€1,177
up €1,177 (+19.9%), from €5,911 to €7,089
- Gross operating margin -€23,733
down €23,733 (-78.0%), from €30,425 to €6,693
- Taxes -€4,424
down €4,424 (-80.4%), from €5,501 to €1,077
- Depreciation +€1,233
up €1,233 (+68.9%), from €1,791 to €3,024
- Financial charges -€502
down €502 (-19.2%), from €2,614 to €2,112
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 | €115,050 | €100,794 | -€14,256 | -12.4% |
| Fixed assets | 21/28 | €6,751 | €10,300 | +€3,549 | +52.6% |
| Tangible fixed assets | 22/27 | €6,751 | €10,300 | +€3,549 | +52.6% |
| Land and buildings | 22 | €5,205 | €5,132 | -€73 | -1.4% |
| Plant, machinery and equipment | 23 | €775 | €5,168 | +€4,393 | +567% |
| Furniture and vehicles | 24 | €771 | €0 | -€771 | -100% |
| Current assets | 29/58 | €108,299 | €90,494 | -€17,805 | -16.4% |
| Amounts receivable within one year | 40/41 | €56,168 | - | -€56,168 | |
| Trade receivables | 40 | €53,748 | - | -€53,748 | |
| Other amounts receivable | 41 | €2,420 | - | -€2,420 | |
| Cash at bank and in hand | 54/58 | €52,124 | €89,976 | +€37,852 | +72.6% |
| Deferred charges and accrued income | 490/1 | €7 | €518 | +€510 | +6,992% |
| Total equity and liabilities | 10/49 | €115,050 | €100,794 | -€14,256 | -12.4% |
| Equity | 10/15 | €57,853 | €56,179 | -€1,674 | -2.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €53,179 | +€53,179 | |
| Distributable reserves | 133 | - | €53,179 | +€53,179 | |
| Profit (loss) carried forward | 14 | €54,853 | - | -€54,853 | |
| Amounts payable | 17/49 | €57,197 | €44,615 | -€12,582 | -22.0% |
| Amounts payable within one year | 42/48 | €57,197 | €44,615 | -€12,582 | -22.0% |
| Trade debts | 44 | €1,353 | €583 | -€770 | -56.9% |
| Suppliers | 440/4 | €1,353 | €583 | -€770 | -56.9% |
| Taxes, remuneration and social security | 45 | €5,911 | €7,089 | +€1,177 | +19.9% |
| Taxes | 450/3 | €5,911 | €7,089 | +€1,177 | +19.9% |
| Other amounts payable | 47/48 | €49,933 | €36,944 | -€12,989 | -26.0% |
| Remuneration, social security and pensions | 62 | - | €135 | +€135 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,791 | €3,024 | +€1,233 | +68.9% |
| Other operating charges | 640/8 | €2,033 | €2,019 | -€14 | -0.7% |
| Gross operating margin | 9900 | €30,425 | €6,693 | -€23,733 | -78.0% |
| Operating profit (loss) | 9901 | €26,601 | €1,515 | -€25,086 | -94.3% |
| Financial income | 75/76B | €110 | €0 | -€110 | -100.0% |
| Recurring financial income | 75 | €110 | €0 | -€110 | -100.0% |
| Financial charges | 65/66B | €2,614 | €2,112 | -€502 | -19.2% |
| Recurring financial charges | 65 | €2,614 | €2,112 | -€502 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | €24,097 | -€597 | -€24,695 | |
| Income taxes | 67/77 | €5,501 | €1,077 | -€4,424 | -80.4% |
| Profit (loss) for the period | 9904 | €18,596 | -€1,674 | -€20,270 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,596 | -€1,674 | -€20,270 |
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 1 November 2026 via checked.be.