PRAKTIJK MIEKE: 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 MIEKE
Largest movements
- Deferred charges and accrued income +€15,437
new in 2025: €15,437
- Tangible fixed assets -€12,854
down €12,854 (-36.8%), from €34,904 to €22,049
of which Furniture and vehicles: -€14,944
- Cash -€10,353
down €10,353 (-34.7%), from €29,813 to €19,460
mainly Deferred charges and accrued income (-€15,437) and Debts after one year (-€9,560)
- Receivables within one year +€1,184
up €1,184 (+9.9%), from €11,998 to €13,181
of which Trade receivables: +€2,252
- Debts after one year -€9,560
down €9,560 (-75.0%), from €12,747 to €3,186
- Reserves +€1,994
up €1,994 (+5.5%), from €36,342 to €38,336
- Other debts +€1,456
up €1,456 (+477%), from €305 to €1,761
- Gross operating margin +€5,025
up €5,025 (+35.7%), from €14,093 to €19,118
- Taxes +€826
up €826 (+333%), from €248 to €1,074
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 | €76,715 | €70,127 | -€6,587 | -8.6% |
| Fixed assets | 21/28 | €34,904 | €22,049 | -€12,854 | -36.8% |
| Tangible fixed assets | 22/27 | €34,904 | €22,049 | -€12,854 | -36.8% |
| Plant, machinery and equipment | 23 | - | €2,090 | +€2,090 | |
| Furniture and vehicles | 24 | €34,904 | €19,960 | -€14,944 | -42.8% |
| Current assets | 29/58 | €41,811 | €48,078 | +€6,267 | +15.0% |
| Amounts receivable within one year | 40/41 | €11,998 | €13,181 | +€1,184 | +9.9% |
| Trade receivables | 40 | €2,552 | €4,804 | +€2,252 | +88.2% |
| Other amounts receivable | 41 | €9,446 | €8,378 | -€1,068 | -11.3% |
| Cash at bank and in hand | 54/58 | €29,813 | €19,460 | -€10,353 | -34.7% |
| Deferred charges and accrued income | 490/1 | - | €15,437 | +€15,437 | |
| Total equity and liabilities | 10/49 | €76,715 | €70,127 | -€6,587 | -8.6% |
| Equity | 10/15 | €53,137 | €55,132 | +€1,994 | +3.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €36,342 | €38,336 | +€1,994 | +5.5% |
| Distributable reserves | 133 | €36,342 | €38,336 | +€1,994 | +5.5% |
| Profit (loss) carried forward | 14 | €4,396 | €4,396 | = | 0.0% |
| Amounts payable | 17/49 | €23,577 | €14,996 | -€8,581 | -36.4% |
| Amounts payable after more than one year | 17 | €12,747 | €3,186 | -€9,560 | -75.0% |
| Financial debts | 170/4 | €12,747 | €3,186 | -€9,560 | -75.0% |
| Amounts payable within one year | 42/48 | €10,654 | €11,557 | +€903 | +8.5% |
| Current portion of amounts payable after more than one year | 42 | €9,560 | €9,560 | = | 0.0% |
| Trade debts | 44 | €242 | €36 | -€206 | -85.1% |
| Suppliers | 440/4 | €242 | €36 | -€206 | -85.1% |
| Taxes, remuneration and social security | 45 | €546 | €199 | -€347 | -63.5% |
| Taxes | 450/3 | €546 | €199 | -€347 | -63.5% |
| Other amounts payable | 47/48 | €305 | €1,761 | +€1,456 | +477% |
| Accrued charges and deferred income | 492/3 | €177 | €253 | +€76 | +42.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,262 | €15,293 | +€31 | +0.2% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €14,093 | €19,118 | +€5,025 | +35.7% |
| Operating profit (loss) | 9901 | -€1,287 | €3,705 | +€4,992 | |
| Financial charges | 65/66B | €634 | €637 | +€3 | +0.5% |
| Recurring financial charges | 65 | €634 | €637 | +€3 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,920 | €3,068 | +€4,989 | |
| Income taxes | 67/77 | €248 | €1,074 | +€826 | +333% |
| Profit (loss) for the period | 9904 | -€2,168 | €1,994 | +€4,163 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,168 | €1,994 | +€4,163 |
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 28 October 2026 via checked.be.