Praktijk Debaere: 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 Debaere
Largest movements
- Cash -€2,384
down €2,384 (-9.7%), from €24,475 to €22,092
mainly Contributions, distributions and other (-€300,000)
- Reserves -€2,384
down €2,384 (-53.3%), from €4,474 to €2,091
- Financial income +€50,000
up €50,000 (+20.0%), from €250,000 to €300,000
- Gross operating margin -€490
down €490 (-36.7%), from -€1,336 to -€1,826
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 | €24,476 | €22,093 | -€2,384 | -9.7% |
| Fixed assets | 21/28 | €1 | €1 | = | 0.0% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €24,475 | €22,092 | -€2,384 | -9.7% |
| Cash at bank and in hand | 54/58 | €24,475 | €22,092 | -€2,384 | -9.7% |
| Total equity and liabilities | 10/49 | €24,476 | €22,093 | -€2,384 | -9.7% |
| Equity | 10/15 | €23,074 | €20,691 | -€2,384 | -10.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,474 | €2,091 | -€2,384 | -53.3% |
| Distributable reserves | 133 | €4,474 | €2,091 | -€2,384 | -53.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,402 | €1,402 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,402 | €1,402 | = | 0.0% |
| Other amounts payable | 47/48 | €1,402 | €1,402 | = | 0.0% |
| Other operating charges | 640/8 | €513 | €528 | +€14 | +2.8% |
| Gross operating margin | 9900 | -€1,336 | -€1,826 | -€490 | -36.7% |
| Operating profit (loss) | 9901 | -€1,849 | -€2,354 | -€505 | -27.3% |
| Financial income | 75/76B | €250,000 | €300,000 | +€50,000 | +20.0% |
| Recurring financial income | 75 | €250,000 | €300,000 | +€50,000 | +20.0% |
| Financial charges | 65/66B | €33 | €30 | -€3 | -7.7% |
| Recurring financial charges | 65 | €33 | €30 | -€3 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €248,118 | €297,616 | +€49,498 | +19.9% |
| Profit (loss) for the period | 9904 | €248,118 | €297,616 | +€49,498 | +19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €248,118 | €297,616 | +€49,498 | +19.9% |
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 30 October 2026 via checked.be.