PRAKTIJK MOUTERIJ: 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 MOUTERIJ
Largest movements
- Cash +€69,571
up €69,571 (+99.9%), from €69,656 to €139,228
mainly Accrued charges and deferred income (+€72,349) and Net result for the year (+€8,872)
- Deferred charges and accrued income +€2,973
up €2,973 (+26.5%), from €11,205 to €14,178
- Accrued charges and deferred income +€72,349
up €72,349 (+112.6%), from €64,256 to €136,604
- Profit (loss) carried forward +€8,872
up €8,872 (+62.2%), from -€14,260 to -€5,388
- Tax, wage and social debts -€7,203
down €7,203 (-50.5%), from €14,250 to €7,047
of which Remuneration and social security: -€8,430
- Gross operating margin +€31,849
up €31,849 (+37.7%), from €84,481 to €116,329
- Staff costs +€19,688
up €19,688 (+23.4%), from €84,167 to €103,855
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.
Cash bridge derived
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 | €82,945 | €155,895 | +€72,950 | +87.9% |
| Fixed assets | 21/28 | €2,084 | €2,489 | +€406 | +19.5% |
| Tangible fixed assets | 22/27 | €2,084 | €2,489 | +€406 | +19.5% |
| Plant, machinery and equipment | 23 | - | €802 | +€802 | |
| Furniture and vehicles | 24 | €2,084 | €1,688 | -€396 | -19.0% |
| Current assets | 29/58 | €80,862 | €153,406 | +€72,544 | +89.7% |
| Cash at bank and in hand | 54/58 | €69,656 | €139,228 | +€69,571 | +99.9% |
| Deferred charges and accrued income | 490/1 | €11,205 | €14,178 | +€2,973 | +26.5% |
| Total equity and liabilities | 10/49 | €82,945 | €155,895 | +€72,950 | +87.9% |
| Equity | 10/15 | €860 | €9,732 | +€8,872 | +1031.7% |
| Contributions | 10/11 | €15,120 | €15,120 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,260 | -€5,388 | +€8,872 | +62.2% |
| Amounts payable | 17/49 | €82,085 | €146,164 | +€64,078 | +78.1% |
| Amounts payable within one year | 42/48 | €17,829 | €9,559 | -€8,270 | -46.4% |
| Trade debts | 44 | €3,360 | €2,300 | -€1,060 | -31.5% |
| Suppliers | 440/4 | €3,360 | €2,300 | -€1,060 | -31.5% |
| Taxes, remuneration and social security | 45 | €14,250 | €7,047 | -€7,203 | -50.5% |
| Taxes | 450/3 | €3,462 | €4,689 | +€1,227 | +35.4% |
| Remuneration and social security | 454/9 | €10,788 | €2,358 | -€8,430 | -78.1% |
| Other amounts payable | 47/48 | €219 | €211 | -€8 | -3.6% |
| Accrued charges and deferred income | 492/3 | €64,256 | €136,604 | +€72,349 | +112.6% |
| Remuneration, social security and pensions | 62 | €84,167 | €103,855 | +€19,688 | +23.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €880 | €1,209 | +€329 | +37.3% |
| Other operating charges | 640/8 | €619 | €547 | -€73 | -11.7% |
| Non-recurring operating charges | 66A | €13 | €13 | = | 0.0% |
| Gross operating margin | 9900 | €84,481 | €116,329 | +€31,849 | +37.7% |
| Operating profit (loss) | 9901 | -€1,199 | €10,706 | +€11,905 | |
| Financial income | 75/76B | €16 | €17 | +€1 | +9.3% |
| Recurring financial income | 75 | €16 | €17 | +€1 | +9.3% |
| Financial charges | 65/66B | €940 | €1,475 | +€535 | +57.0% |
| Recurring financial charges | 65 | €940 | €1,475 | +€535 | +57.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,123 | €9,248 | +€11,371 | |
| Income taxes | 67/77 | - | €376 | +€376 | |
| Profit (loss) for the period | 9904 | -€2,123 | €8,872 | +€10,995 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,123 | €8,872 | +€10,995 |
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 9 October 2026 via checked.be.