Praktijk Eigenwijs: 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 Eigenwijs
Largest movements
- Receivables within one year -€8,781
down €8,781 (-80.1%), from €10,955 to €2,175
of which Trade receivables: -€9,546
- Deferred charges and accrued income +€8,685
up €8,685 (+500%), from €1,738 to €10,423
- Cash +€3,395
up €3,395 (+21.2%), from €15,995 to €19,389
mainly Depreciation (+€20,500) and Net result for the year (+€11,390)
- Tangible fixed assets +€3,126
up €3,126 (+3.9%), from €80,411 to €83,537
of which Land and buildings: +€17,398
- Reserves +€11,390
up €11,390 (+41.6%), from €27,400 to €38,790
- Debts after one year -€11,056
down €11,056 (-29.3%), from €37,793 to €26,737
- Trade debts +€9,868
up €9,868 (+1,533%), from €644 to €10,512
- Other debts -€8,723
down €8,723 (-37.3%), from €23,408 to €14,685
- Advances received +€5,018
new in 2025: €5,018
- Gross operating margin +€9,182
up €9,182 (+25.0%), from €36,666 to €45,848
- Staff costs +€6,816
new in 2025: €6,816
- Depreciation +€5,340
up €5,340 (+35.2%), from €15,160 to €20,500
- Financial charges -€925
down €925 (-27.9%), from €3,318 to €2,393
- Other operating charges +€846
up €846 (+117%), from €724 to €1,570
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 | €109,099 | €115,525 | +€6,425 | +5.9% |
| Fixed assets | 21/28 | €80,411 | €83,537 | +€3,126 | +3.9% |
| Tangible fixed assets | 22/27 | €80,411 | €83,537 | +€3,126 | +3.9% |
| Land and buildings | 22 | - | €17,398 | +€17,398 | |
| Plant, machinery and equipment | 23 | - | €2,545 | +€2,545 | |
| Furniture and vehicles | 24 | €76,191 | €60,268 | -€15,922 | -20.9% |
| Other tangible fixed assets | 26 | €4,220 | €3,326 | -€894 | -21.2% |
| Current assets | 29/58 | €28,688 | €31,987 | +€3,299 | +11.5% |
| Amounts receivable within one year | 40/41 | €10,955 | €2,175 | -€8,781 | -80.1% |
| Trade receivables | 40 | €9,955 | €409 | -€9,546 | -95.9% |
| Other amounts receivable | 41 | €1,000 | €1,766 | +€766 | +76.6% |
| Cash at bank and in hand | 54/58 | €15,995 | €19,389 | +€3,395 | +21.2% |
| Deferred charges and accrued income | 490/1 | €1,738 | €10,423 | +€8,685 | +500% |
| Total equity and liabilities | 10/49 | €109,099 | €115,525 | +€6,425 | +5.9% |
| Equity | 10/15 | €32,400 | €43,790 | +€11,390 | +35.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €27,400 | €38,790 | +€11,390 | +41.6% |
| Distributable reserves | 133 | €27,400 | €38,790 | +€11,390 | +41.6% |
| Amounts payable | 17/49 | €76,699 | €71,735 | -€4,964 | -6.5% |
| Amounts payable after more than one year | 17 | €37,793 | €26,737 | -€11,056 | -29.3% |
| Financial debts | 170/4 | €37,793 | €26,737 | -€11,056 | -29.3% |
| Amounts payable within one year | 42/48 | €38,906 | €44,247 | +€5,341 | +13.7% |
| Current portion of amounts payable after more than one year | 42 | €10,577 | €11,056 | +€479 | +4.5% |
| Trade debts | 44 | €644 | €10,512 | +€9,868 | +1,533% |
| Suppliers | 440/4 | €644 | €10,512 | +€9,868 | +1,533% |
| Advances received on contracts in progress | 46 | - | €5,018 | +€5,018 | |
| Taxes, remuneration and social security | 45 | €4,278 | €2,977 | -€1,301 | -30.4% |
| Taxes | 450/3 | €4,278 | €0 | -€4,278 | -100% |
| Remuneration and social security | 454/9 | - | €2,977 | +€2,977 | |
| Other amounts payable | 47/48 | €23,408 | €14,685 | -€8,723 | -37.3% |
| Accrued charges and deferred income | 492/3 | - | €750 | +€750 | |
| Remuneration, social security and pensions | 62 | - | €6,816 | +€6,816 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,160 | €20,500 | +€5,340 | +35.2% |
| Other operating charges | 640/8 | €724 | €1,570 | +€846 | +117% |
| Gross operating margin | 9900 | €36,666 | €45,848 | +€9,182 | +25.0% |
| Operating profit (loss) | 9901 | €20,782 | €16,962 | -€3,819 | -18.4% |
| Financial income | 75/76B | €6 | €66 | +€60 | +982% |
| Recurring financial income | 75 | €6 | €66 | +€60 | +982% |
| Financial charges | 65/66B | €3,318 | €2,393 | -€925 | -27.9% |
| Recurring financial charges | 65 | €3,318 | €2,393 | -€925 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | €17,470 | €14,635 | -€2,835 | -16.2% |
| Income taxes | 67/77 | €3,755 | €3,245 | -€510 | -13.6% |
| Profit (loss) for the period | 9904 | €13,715 | €11,390 | -€2,325 | -17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,715 | €11,390 | -€2,325 | -17.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.