PRAKTIJK LEBON: 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 LEBON
Largest movements
- Cash -€50,083
down €50,083 (-81.6%), from €61,380 to €11,297
mainly Debts after one year (-€23,972) and Trade debts (-€23,576)
- Tangible fixed assets -€28,206
down €28,206 (-3.7%), from €771,183 to €742,977
- Receivables within one year +€21,284
up €21,284 (+125%), from €17,029 to €38,313
of which Trade receivables: +€25,631
- Debts after one year -€23,972
down €23,972 (-5.3%), from €453,425 to €429,453
- Trade debts -€23,576
down €23,576 (-59.7%), from €39,505 to €15,929
- Other debts -€17,131
down €17,131 (-5.7%), from €299,744 to €282,613
- Gross operating margin -€7,470
down €7,470 (-16.7%), from €44,781 to €37,311
- Depreciation +€1,102
up €1,102 (+4.5%), from €24,580 to €25,683
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 | €849,592 | €792,587 | -€57,005 | -6.7% |
| Fixed assets | 21/28 | €771,183 | €742,977 | -€28,206 | -3.7% |
| Tangible fixed assets | 22/27 | €771,183 | €742,977 | -€28,206 | -3.7% |
| Land and buildings | 22 | €771,183 | €742,977 | -€28,206 | -3.7% |
| Current assets | 29/58 | €78,409 | €49,610 | -€28,799 | -36.7% |
| Amounts receivable within one year | 40/41 | €17,029 | €38,313 | +€21,284 | +125% |
| Trade receivables | 40 | €3,241 | €28,872 | +€25,631 | +791% |
| Other amounts receivable | 41 | €13,788 | €9,441 | -€4,347 | -31.5% |
| Cash at bank and in hand | 54/58 | €61,380 | €11,297 | -€50,083 | -81.6% |
| Total equity and liabilities | 10/49 | €849,592 | €792,587 | -€57,005 | -6.7% |
| Equity | 10/15 | €33,094 | €39,834 | +€6,740 | +20.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,906 | -€10,166 | +€6,740 | +39.9% |
| Amounts payable | 17/49 | €816,498 | €752,753 | -€63,745 | -7.8% |
| Amounts payable after more than one year | 17 | €453,425 | €429,453 | -€23,972 | -5.3% |
| Financial debts | 170/4 | €453,425 | €429,453 | -€23,972 | -5.3% |
| Amounts payable within one year | 42/48 | €363,073 | €323,300 | -€39,773 | -11.0% |
| Current portion of amounts payable after more than one year | 42 | €23,695 | €23,972 | +€278 | +1.2% |
| Trade debts | 44 | €39,505 | €15,929 | -€23,576 | -59.7% |
| Suppliers | 440/4 | €39,505 | €15,929 | -€23,576 | -59.7% |
| Taxes, remuneration and social security | 45 | €129 | €786 | +€656 | +507% |
| Remuneration and social security | 454/9 | €129 | €786 | +€656 | +507% |
| Other amounts payable | 47/48 | €299,744 | €282,613 | -€17,131 | -5.7% |
| Remuneration, social security and pensions | 62 | €968 | €979 | +€11 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,580 | €25,683 | +€1,102 | +4.5% |
| Other operating charges | 640/8 | €304 | €120 | -€184 | -60.5% |
| Gross operating margin | 9900 | €44,781 | €37,311 | -€7,470 | -16.7% |
| Operating profit (loss) | 9901 | €18,929 | €10,529 | -€8,399 | -44.4% |
| Financial charges | 65/66B | €4,021 | €3,789 | -€232 | -5.8% |
| Recurring financial charges | 65 | €4,021 | €3,789 | -€232 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €14,908 | €6,740 | -€8,168 | -54.8% |
| Profit (loss) for the period | 9904 | €14,908 | €6,740 | -€8,168 | -54.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,908 | €6,740 | -€8,168 | -54.8% |
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 31 October 2026 via checked.be.