PRAKTIJK HET CENTRUM: 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 HET CENTRUM
Largest movements
- Tangible fixed assets +€31,010
up €31,010 (+250%), from €12,425 to €43,435
of which Furniture and vehicles: +€33,171
- Cash +€15,865
up €15,865 (+85.8%), from €18,497 to €34,362
mainly Debts after one year (+€23,723) and Net result for the year (+€21,192)
- Deferred charges and accrued income +€8,322
up €8,322 (+23.4%), from €35,540 to €43,862
- Debts after one year +€23,723
new in 2025: €23,723
- Reserves +€21,192
up €21,192 (+118%), from €17,922 to €39,114
- Current portion of long-term debt +€6,610
new in 2025: €6,610
- Accrued charges and deferred income +€6,283
up €6,283 (+26.6%), from €23,638 to €29,921
- Other debts -€5,187
down €5,187 (-46.6%), from €11,128 to €5,940
- Gross operating margin +€13,992
up €13,992 (+45.7%), from €30,611 to €44,604
- Depreciation +€6,143
up €6,143 (+148%), from €4,141 to €10,284
- Other operating charges +€2,649
up €2,649 (+239%), from €1,107 to €3,756
- Taxes +€1,097
up €1,097 (+14.8%), from €7,434 to €8,531
- Financial charges +€862
up €862 (+9,796%), from €9 to €871
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 | €66,462 | €121,658 | +€55,197 | +83.1% |
| Fixed assets | 21/28 | €12,425 | €43,435 | +€31,010 | +250% |
| Tangible fixed assets | 22/27 | €12,425 | €43,435 | +€31,010 | +250% |
| Plant, machinery and equipment | 23 | €12,425 | €10,263 | -€2,161 | -17.4% |
| Furniture and vehicles | 24 | - | €33,171 | +€33,171 | |
| Current assets | 29/58 | €54,037 | €78,224 | +€24,187 | +44.8% |
| Cash at bank and in hand | 54/58 | €18,497 | €34,362 | +€15,865 | +85.8% |
| Deferred charges and accrued income | 490/1 | €35,540 | €43,862 | +€8,322 | +23.4% |
| Total equity and liabilities | 10/49 | €66,462 | €121,658 | +€55,197 | +83.1% |
| Equity | 10/15 | €22,722 | €43,914 | +€21,192 | +93.3% |
| Contributions | 10/11 | €4,800 | €4,800 | = | 0.0% |
| Reserves | 13 | €17,922 | €39,114 | +€21,192 | +118% |
| Distributable reserves | 133 | €17,922 | €39,114 | +€21,192 | +118% |
| Amounts payable | 17/49 | €43,739 | €77,744 | +€34,005 | +77.7% |
| Amounts payable after more than one year | 17 | - | €23,723 | +€23,723 | |
| Financial debts | 170/4 | - | €23,723 | +€23,723 | |
| Amounts payable within one year | 42/48 | €20,101 | €24,100 | +€3,999 | +19.9% |
| Current portion of amounts payable after more than one year | 42 | - | €6,610 | +€6,610 | |
| Trade debts | 44 | €1,639 | €5,119 | +€3,480 | +212% |
| Suppliers | 440/4 | €1,639 | €5,119 | +€3,480 | +212% |
| Taxes, remuneration and social security | 45 | €7,334 | €6,431 | -€903 | -12.3% |
| Taxes | 450/3 | €7,334 | €6,431 | -€903 | -12.3% |
| Other amounts payable | 47/48 | €11,128 | €5,940 | -€5,187 | -46.6% |
| Accrued charges and deferred income | 492/3 | €23,638 | €29,921 | +€6,283 | +26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,141 | €10,284 | +€6,143 | +148% |
| Other operating charges | 640/8 | €1,107 | €3,756 | +€2,649 | +239% |
| Gross operating margin | 9900 | €30,611 | €44,604 | +€13,992 | +45.7% |
| Operating profit (loss) | 9901 | €25,363 | €30,564 | +€5,201 | +20.5% |
| Financial income | 75/76B | €3 | €30 | +€27 | +1,077% |
| Recurring financial income | 75 | €3 | €30 | +€27 | +1,077% |
| Financial charges | 65/66B | €9 | €871 | +€862 | +9,796% |
| Recurring financial charges | 65 | €9 | €871 | +€862 | +9,796% |
| Profit (loss) for the period before taxes | 9903 | €25,357 | €29,723 | +€4,366 | +17.2% |
| Income taxes | 67/77 | €7,434 | €8,531 | +€1,097 | +14.8% |
| Profit (loss) for the period | 9904 | €17,922 | €21,192 | +€3,269 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €17,922 | €21,192 | +€3,269 | +18.2% |
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 29 October 2026 via checked.be.