Praktijk Brig: 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 Brig
Largest movements
- Cash +€164,994
up €164,994 (+32.9%), from €502,053 to €667,047
mainly Accrued charges and deferred income (+€157,280) and Depreciation (+€13,265)
- Tangible fixed assets -€11,817
down €11,817 (-44.8%), from €26,406 to €14,589
of which Furniture and vehicles: -€9,116
- Accrued charges and deferred income +€157,280
up €157,280 (+35.9%), from €438,470 to €595,750
- Gross operating margin +€61,427
up €61,427 (+47.4%), from €129,587 to €191,014
- Staff costs +€60,412
up €60,412 (+53.6%), from €112,661 to €173,073
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 | €542,656 | €689,925 | +€147,268 | +27.1% |
| Fixed assets | 21/28 | €26,406 | €14,589 | -€11,817 | -44.8% |
| Tangible fixed assets | 22/27 | €26,406 | €14,589 | -€11,817 | -44.8% |
| Plant, machinery and equipment | 23 | €9,290 | €6,589 | -€2,701 | -29.1% |
| Furniture and vehicles | 24 | €17,116 | €8,000 | -€9,116 | -53.3% |
| Current assets | 29/58 | €516,250 | €675,335 | +€159,085 | +30.8% |
| Amounts receivable within one year | 40/41 | €275 | - | -€275 | |
| Other amounts receivable | 41 | €275 | - | -€275 | |
| Cash at bank and in hand | 54/58 | €502,053 | €667,047 | +€164,994 | +32.9% |
| Deferred charges and accrued income | 490/1 | €13,922 | €8,288 | -€5,634 | -40.5% |
| Total equity and liabilities | 10/49 | €542,656 | €689,925 | +€147,268 | +27.1% |
| Equity | 10/15 | €36,861 | €37,539 | +€679 | +1.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,861 | €17,539 | +€679 | +4.0% |
| Amounts payable | 17/49 | €505,796 | €652,385 | +€146,589 | +29.0% |
| Amounts payable within one year | 42/48 | €67,326 | €56,635 | -€10,691 | -15.9% |
| Trade debts | 44 | €41,831 | €36,586 | -€5,245 | -12.5% |
| Suppliers | 440/4 | €41,831 | €36,586 | -€5,245 | -12.5% |
| Taxes, remuneration and social security | 45 | €25,225 | €20,049 | -€5,176 | -20.5% |
| Taxes | 450/3 | €2,601 | €3,118 | +€516 | +19.9% |
| Remuneration and social security | 454/9 | €22,623 | €16,931 | -€5,692 | -25.2% |
| Other amounts payable | 47/48 | €270 | - | -€270 | |
| Accrued charges and deferred income | 492/3 | €438,470 | €595,750 | +€157,280 | +35.9% |
| Remuneration, social security and pensions | 62 | €112,661 | €173,073 | +€60,412 | +53.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,840 | €13,265 | +€425 | +3.3% |
| Other operating charges | 640/8 | €2,092 | €2,079 | -€14 | -0.7% |
| Gross operating margin | 9900 | €129,587 | €191,014 | +€61,427 | +47.4% |
| Operating profit (loss) | 9901 | €1,994 | €2,597 | +€603 | +30.2% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €152 | €159 | +€7 | +4.6% |
| Recurring financial charges | 65 | €152 | €159 | +€7 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €1,850 | €2,438 | +€588 | +31.8% |
| Income taxes | 67/77 | €1,359 | €1,759 | +€400 | +29.4% |
| Profit (loss) for the period | 9904 | €491 | €679 | +€188 | +38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €491 | €679 | +€188 | +38.4% |
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 23 October 2026 via checked.be.