PRAKTIJK SOLOME: 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 SOLOME
Largest movements
- Cash -€39,653
down €39,653 (-44.1%), from €89,958 to €50,306
mainly Investment in fixed assets (net) (-€53,213) and Trade debts (-€33,773)
- Tangible fixed assets +€12,794
up €12,794 (+4.3%), from €298,204 to €310,998
of which Land and buildings: +€20,822
- Intangible fixed assets -€4,000
down €4,000 (-66.7%), from €6,000 to €2,000
- Trade debts -€33,773
down €33,773 (-86.6%), from €39,008 to €5,235
- Debts after one year -€21,341
down €21,341 (-9.9%), from €216,456 to €195,115
- Other debts +€21,178
up €21,178 (+418%), from €5,066 to €26,244
- Current portion of long-term debt -€8,424
down €8,424 (-28.3%), from €29,766 to €21,342
- Reserves +€8,212
up €8,212 (+10.3%), from €80,046 to €88,258
- Gross operating margin +€12,719
up €12,719 (+14.1%), from €89,961 to €102,680
- Depreciation +€4,120
up €4,120 (+10.2%), from €40,299 to €44,419
- Taxes +€2,745
up €2,745 (+23.4%), from €11,719 to €14,464
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 | €397,733 | €363,329 | -€34,404 | -8.6% |
| Fixed assets | 21/28 | €304,229 | €313,023 | +€8,794 | +2.9% |
| Intangible fixed assets | 21 | €6,000 | €2,000 | -€4,000 | -66.7% |
| Tangible fixed assets | 22/27 | €298,204 | €310,998 | +€12,794 | +4.3% |
| Land and buildings | 22 | €272,671 | €293,493 | +€20,822 | +7.6% |
| Plant, machinery and equipment | 23 | €16,234 | €12,360 | -€3,875 | -23.9% |
| Furniture and vehicles | 24 | €7,589 | €4,977 | -€2,612 | -34.4% |
| Leasing and similar rights | 25 | €1,710 | €169 | -€1,541 | -90.1% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €93,504 | €50,306 | -€43,198 | -46.2% |
| Amounts receivable within one year | 40/41 | €3,546 | - | -€3,546 | |
| Trade receivables | 40 | €3,546 | - | -€3,546 | |
| Cash at bank and in hand | 54/58 | €89,958 | €50,306 | -€39,653 | -44.1% |
| Total equity and liabilities | 10/49 | €397,733 | €363,329 | -€34,404 | -8.6% |
| Equity | 10/15 | €102,718 | €110,930 | +€8,212 | +8.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €80,046 | €88,258 | +€8,212 | +10.3% |
| Distributable reserves | 133 | €80,046 | €88,258 | +€8,212 | +10.3% |
| Profit (loss) carried forward | 14 | €4,072 | €4,072 | = | 0.0% |
| Amounts payable | 17/49 | €295,015 | €252,399 | -€42,616 | -14.4% |
| Amounts payable after more than one year | 17 | €216,456 | €195,115 | -€21,341 | -9.9% |
| Financial debts | 170/4 | €216,456 | €195,115 | -€21,341 | -9.9% |
| Amounts payable within one year | 42/48 | €78,559 | €57,285 | -€21,275 | -27.1% |
| Current portion of amounts payable after more than one year | 42 | €29,766 | €21,342 | -€8,424 | -28.3% |
| Trade debts | 44 | €39,008 | €5,235 | -€33,773 | -86.6% |
| Suppliers | 440/4 | €39,008 | €5,235 | -€33,773 | -86.6% |
| Taxes, remuneration and social security | 45 | €4,719 | €4,464 | -€255 | -5.4% |
| Taxes | 450/3 | €4,719 | €4,464 | -€255 | -5.4% |
| Other amounts payable | 47/48 | €5,066 | €26,244 | +€21,178 | +418% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,299 | €44,419 | +€4,120 | +10.2% |
| Other operating charges | 640/8 | €4,249 | €3,476 | -€773 | -18.2% |
| Gross operating margin | 9900 | €89,961 | €102,680 | +€12,719 | +14.1% |
| Operating profit (loss) | 9901 | €45,412 | €54,785 | +€9,373 | +20.6% |
| Financial income | 75/76B | €0 | €63 | +€63 | +628,600% |
| Recurring financial income | 75 | €0 | €63 | +€63 | +628,600% |
| Financial charges | 65/66B | €6,750 | €5,983 | -€766 | -11.4% |
| Recurring financial charges | 65 | €6,750 | €5,983 | -€766 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €38,663 | €48,865 | +€10,202 | +26.4% |
| Income taxes | 67/77 | €11,719 | €14,464 | +€2,745 | +23.4% |
| Profit (loss) for the period | 9904 | €26,943 | €34,401 | +€7,457 | +27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,943 | €34,401 | +€7,457 | +27.7% |
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 25 October 2026 via checked.be.