Praktijk Maegh: 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 Maegh
Largest movements
- Cash -€4,752
down €4,752 (-49.9%), from €9,516 to €4,764
mainly Receivables within one year (-€4,330) and Investment in fixed assets (net) (-€2,049)
- Receivables within one year +€4,330
up €4,330 (+183%), from €2,369 to €6,699
- Deferred charges and accrued income +€1,037
up €1,037 (+48.6%), from €2,131 to €3,168
- Other debts +€2,712
up €2,712 (+79.9%), from €3,394 to €6,106
- Trade debts -€1,878
down €1,878 (-71.8%), from €2,617 to €739
- Profit (loss) carried forward -€931
new in 2025: -€931
- Tax, wage and social debts +€530
up €530 (+22.7%), from €2,332 to €2,862
- Gross operating margin -€3,183
down €3,183 (-45.9%), from €6,933 to €3,750
- Taxes -€802
down €802 (-34.4%), from €2,332 to €1,530
- Depreciation +€553
up €553 (+34.2%), from €1,617 to €2,170
- Other operating charges -€461
down €461 (-33.9%), from €1,359 to €898
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 | €23,003 | €23,497 | +€494 | +2.1% |
| Fixed assets | 21/28 | €8,987 | €8,866 | -€121 | -1.3% |
| Tangible fixed assets | 22/27 | €7,787 | €7,666 | -€121 | -1.6% |
| Plant, machinery and equipment | 23 | €4,797 | €5,328 | +€532 | +11.1% |
| Furniture and vehicles | 24 | €2,990 | €2,337 | -€653 | -21.8% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €14,016 | €14,631 | +€615 | +4.4% |
| Amounts receivable within one year | 40/41 | €2,369 | €6,699 | +€4,330 | +183% |
| Trade receivables | 40 | €2,369 | €6,699 | +€4,330 | +183% |
| Cash at bank and in hand | 54/58 | €9,516 | €4,764 | -€4,752 | -49.9% |
| Deferred charges and accrued income | 490/1 | €2,131 | €3,168 | +€1,037 | +48.6% |
| Total equity and liabilities | 10/49 | €23,003 | €23,497 | +€494 | +2.1% |
| Equity | 10/15 | €14,130 | €13,199 | -€931 | -6.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €12,130 | €12,130 | = | 0.0% |
| Distributable reserves | 133 | €12,130 | €12,130 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€931 | -€931 | |
| Amounts payable | 17/49 | €8,873 | €10,298 | +€1,425 | +16.1% |
| Amounts payable within one year | 42/48 | €8,343 | €9,708 | +€1,365 | +16.4% |
| Trade debts | 44 | €2,617 | €739 | -€1,878 | -71.8% |
| Suppliers | 440/4 | €2,617 | €739 | -€1,878 | -71.8% |
| Taxes, remuneration and social security | 45 | €2,332 | €2,862 | +€530 | +22.7% |
| Taxes | 450/3 | €2,332 | €2,862 | +€530 | +22.7% |
| Other amounts payable | 47/48 | €3,394 | €6,106 | +€2,712 | +79.9% |
| Accrued charges and deferred income | 492/3 | €530 | €590 | +€60 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,617 | €2,170 | +€553 | +34.2% |
| Other operating charges | 640/8 | €1,359 | €898 | -€461 | -33.9% |
| Gross operating margin | 9900 | €6,933 | €3,750 | -€3,183 | -45.9% |
| Operating profit (loss) | 9901 | €3,957 | €681 | -€3,276 | -82.8% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €134 | €93 | -€41 | -30.9% |
| Recurring financial charges | 65 | €134 | €93 | -€41 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | €3,823 | €599 | -€3,224 | -84.3% |
| Income taxes | 67/77 | €2,332 | €1,530 | -€802 | -34.4% |
| Profit (loss) for the period | 9904 | €1,491 | -€931 | -€2,422 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,491 | -€931 | -€2,422 |
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 19 October 2026 via checked.be.