Praktijk DCM: 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 DCM
Largest movements
- Tangible fixed assets -€56,255
down €56,255 (-27.5%), from €204,238 to €147,983
of which Land and buildings: -€47,308
- Cash +€49,200
up €49,200 (+10.6%), from €465,284 to €514,484
mainly Other debts (+€311,167) and Net result for the year (+€86,524)
- Receivables after one year -€25,000
down €25,000 (-100%), from €25,000 to €0
- Receivables within one year +€24,037
up €24,037 (+716%), from €3,357 to €27,393
- Current investments +€12,626
up €12,626 (+28.6%), from €44,149 to €56,775
- Reserves -€321,310
down €321,310 (-47.2%), from €680,386 to €359,076
of which Distributable reserves: -€321,310
- Other debts +€311,167
up €311,167 (+1,303%), from €23,881 to €335,047
- Tax, wage and social debts +€11,966
up €11,966 (+125%), from €9,606 to €21,572
of which Taxes: +€11,740
- Trade debts +€10,585
up €10,585 (+261%), from €4,063 to €14,648
- Debts after one year -€8,733
down €8,733 (-92.3%), from €9,461 to €727
- Depreciation -€18,080
down €18,080 (-24.3%), from €74,335 to €56,255
- Gross operating margin +€11,949
up €11,949 (+6.6%), from €180,614 to €192,562
- Taxes +€8,730
up €8,730 (+25.2%), from €34,679 to €43,409
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 | €742,627 | €746,635 | +€4,008 | +0.5% |
| Fixed assets | 21/28 | €204,238 | €147,983 | -€56,255 | -27.5% |
| Tangible fixed assets | 22/27 | €204,238 | €147,983 | -€56,255 | -27.5% |
| Land and buildings | 22 | €187,614 | €140,307 | -€47,308 | -25.2% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €8,672 | €1,182 | -€7,490 | -86.4% |
| Other tangible fixed assets | 26 | €7,951 | €6,495 | -€1,457 | -18.3% |
| Current assets | 29/58 | €538,389 | €598,652 | +€60,262 | +11.2% |
| Amounts receivable after more than one year | 29 | €25,000 | €0 | -€25,000 | -100% |
| Other amounts receivable | 291 | €25,000 | €0 | -€25,000 | -100% |
| Amounts receivable within one year | 40/41 | €3,357 | €27,393 | +€24,037 | +716% |
| Trade receivables | 40 | €3,357 | €27,393 | +€24,037 | +716% |
| Current investments | 50/53 | €44,149 | €56,775 | +€12,626 | +28.6% |
| Cash at bank and in hand | 54/58 | €465,284 | €514,484 | +€49,200 | +10.6% |
| Deferred charges and accrued income | 490/1 | €600 | €0 | -€600 | -100% |
| Total equity and liabilities | 10/49 | €742,627 | €746,635 | +€4,008 | +0.5% |
| Equity | 10/15 | €686,643 | €365,337 | -€321,306 | -46.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €680,386 | €359,076 | -€321,310 | -47.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €678,526 | €357,216 | -€321,310 | -47.4% |
| Profit (loss) carried forward | 14 | €57 | €61 | +€4 | +7.0% |
| Amounts payable | 17/49 | €55,984 | €381,297 | +€325,314 | +581% |
| Amounts payable after more than one year | 17 | €9,461 | €727 | -€8,733 | -92.3% |
| Financial debts | 170/4 | €9,461 | €727 | -€8,733 | -92.3% |
| Amounts payable within one year | 42/48 | €46,283 | €380,001 | +€333,718 | +721% |
| Current portion of amounts payable after more than one year | 42 | €8,733 | €8,733 | = | 0.0% |
| Trade debts | 44 | €4,063 | €14,648 | +€10,585 | +261% |
| Suppliers | 440/4 | €4,063 | €14,648 | +€10,585 | +261% |
| Taxes, remuneration and social security | 45 | €9,606 | €21,572 | +€11,966 | +125% |
| Taxes | 450/3 | €9,606 | €21,345 | +€11,740 | +122% |
| Remuneration and social security | 454/9 | - | €226 | +€226 | |
| Other amounts payable | 47/48 | €23,881 | €335,047 | +€311,167 | +1,303% |
| Accrued charges and deferred income | 492/3 | €240 | €569 | +€329 | +137% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,335 | €56,255 | -€18,080 | -24.3% |
| Other operating charges | 640/8 | €6,328 | €6,461 | +€133 | +2.1% |
| Gross operating margin | 9900 | €180,614 | €192,562 | +€11,949 | +6.6% |
| Operating profit (loss) | 9901 | €99,950 | €129,847 | +€29,896 | +29.9% |
| Financial income | 75/76B | €1,444 | €725 | -€719 | -49.8% |
| Recurring financial income | 75 | €1,444 | €725 | -€719 | -49.8% |
| Financial charges | 65/66B | €1,160 | €639 | -€521 | -44.9% |
| Recurring financial charges | 65 | €1,160 | €639 | -€521 | -44.9% |
| Profit (loss) for the period before taxes | 9903 | €100,234 | €129,933 | +€29,699 | +29.6% |
| Income taxes | 67/77 | €34,679 | €43,409 | +€8,730 | +25.2% |
| Profit (loss) for the period | 9904 | €65,555 | €86,524 | +€20,969 | +32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €65,555 | €86,524 | +€20,969 | +32.0% |
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 20 October 2026 via checked.be.