Praktijk Witgoor: 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 Witgoor
Largest movements
- Receivables within one year +€150,449
up €150,449 (+11,041%), from €1,363 to €151,811
of which Other amounts receivable: +€148,026
- Cash -€93,835
down €93,835 (-85.6%), from €109,646 to €15,811
mainly Receivables within one year (-€150,449) and Other debts (-€60,154)
- Intangible fixed assets -€25,000
down €25,000 (-11.7%), from €214,583 to €189,583
- Other debts -€60,154
down €60,154 (-100%), from €60,154 to €0
- Profit (loss) carried forward +€35,520
up €35,520 (+73.9%), from €48,084 to €83,604
- Current portion of long-term debt +€25,258
up €25,258 (+105%), from €24,036 to €49,294
- Debts after one year +€16,054
up €16,054 (+7.7%), from €209,605 to €225,659
- Tax, wage and social debts +€9,935
up €9,935 (+49.6%), from €20,025 to €29,960
of which Taxes: +€9,264
- Depreciation +€13,663
up €13,663 (+34.1%), from €40,123 to €53,786
- Staff costs +€7,937
new in 2025: €7,937
- Gross operating margin +€7,524
up €7,524 (+6.5%), from €115,464 to €122,988
- Financial income +€2,381
new in 2025: €2,381
- Financial charges +€2,251
up €2,251 (+21.3%), from €10,587 to €12,838
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 | €376,925 | €407,997 | +€31,071 | +8.2% |
| Fixed assets | 21/28 | €265,917 | €240,304 | -€25,613 | -9.6% |
| Intangible fixed assets | 21 | €214,583 | €189,583 | -€25,000 | -11.7% |
| Tangible fixed assets | 22/27 | €51,334 | €50,721 | -€613 | -1.2% |
| Plant, machinery and equipment | 23 | €37,642 | €32,191 | -€5,451 | -14.5% |
| Furniture and vehicles | 24 | €13,692 | €18,530 | +€4,838 | +35.3% |
| Current assets | 29/58 | €111,009 | €167,693 | +€56,684 | +51.1% |
| Amounts receivable within one year | 40/41 | €1,363 | €151,811 | +€150,449 | +11,041% |
| Trade receivables | 40 | €1,363 | €3,785 | +€2,423 | +178% |
| Other amounts receivable | 41 | - | €148,026 | +€148,026 | |
| Cash at bank and in hand | 54/58 | €109,646 | €15,811 | -€93,835 | -85.6% |
| Deferred charges and accrued income | 490/1 | - | €70 | +€70 | |
| Total equity and liabilities | 10/49 | €376,925 | €407,997 | +€31,071 | +8.2% |
| Equity | 10/15 | €61,394 | €96,915 | +€35,520 | +57.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €10,811 | €10,811 | = | 0.0% |
| Distributable reserves | 133 | €10,811 | €10,811 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,084 | €83,604 | +€35,520 | +73.9% |
| Amounts payable | 17/49 | €315,531 | €311,082 | -€4,449 | -1.4% |
| Amounts payable after more than one year | 17 | €209,605 | €225,659 | +€16,054 | +7.7% |
| Financial debts | 170/4 | €209,605 | €225,659 | +€16,054 | +7.7% |
| Amounts payable within one year | 42/48 | €105,926 | €85,190 | -€20,736 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €24,036 | €49,294 | +€25,258 | +105% |
| Trade debts | 44 | €1,710 | €5,935 | +€4,225 | +247% |
| Suppliers | 440/4 | €1,710 | €5,935 | +€4,225 | +247% |
| Taxes, remuneration and social security | 45 | €20,025 | €29,960 | +€9,935 | +49.6% |
| Taxes | 450/3 | €20,025 | €29,289 | +€9,264 | +46.3% |
| Remuneration and social security | 454/9 | - | €671 | +€671 | |
| Other amounts payable | 47/48 | €60,154 | €0 | -€60,154 | -100% |
| Accrued charges and deferred income | 492/3 | - | €233 | +€233 | |
| Remuneration, social security and pensions | 62 | - | €7,937 | +€7,937 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,123 | €53,786 | +€13,663 | +34.1% |
| Other operating charges | 640/8 | €1,600 | €1,069 | -€531 | -33.2% |
| Gross operating margin | 9900 | €115,464 | €122,988 | +€7,524 | +6.5% |
| Operating profit (loss) | 9901 | €73,741 | €60,196 | -€13,545 | -18.4% |
| Financial income | 75/76B | - | €2,381 | +€2,381 | |
| Recurring financial income | 75 | - | €2,381 | +€2,381 | |
| Financial charges | 65/66B | €10,587 | €12,838 | +€2,251 | +21.3% |
| Recurring financial charges | 65 | €10,587 | €12,838 | +€2,251 | +21.3% |
| Profit (loss) for the period before taxes | 9903 | €63,154 | €49,739 | -€13,415 | -21.2% |
| Income taxes | 67/77 | €15,070 | €14,219 | -€851 | -5.6% |
| Profit (loss) for the period | 9904 | €48,084 | €35,520 | -€12,563 | -26.1% |
| Profit (loss) for the period to be appropriated | 9905 | €48,084 | €35,520 | -€12,563 | -26.1% |
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.