Praktijk Zonhoverheide: 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 Zonhoverheide
Largest movements
- Receivables within one year +€20,859
up €20,859 (+16.2%), from €128,708 to €149,567
- Tangible fixed assets -€15,502
down €15,502 (-44.6%), from €34,724 to €19,221
of which Furniture and vehicles: -€9,408
- Cash +€7,397
up €7,397 (+10.7%), from €68,981 to €76,378
mainly Net result for the year (+€12,520) and Depreciation (+€10,129)
- Deferred charges and accrued income -€2,482
down €2,482 (-65.3%), from €3,800 to €1,318
- Reserves +€12,520
up €12,520 (+6.0%), from €207,338 to €219,858
- Gross operating margin -€147,724
down €147,724 (-82.3%), from €179,603 to €31,879
- Staff costs -€91,229
down €91,229 (-99.7%), from €91,474 to €245
- Taxes -€18,192
down €18,192 (-70.8%), from €25,712 to €7,521
- Depreciation -€3,254
down €3,254 (-24.3%), from €13,383 to €10,129
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 | €236,212 | €246,484 | +€10,272 | +4.3% |
| Fixed assets | 21/28 | €34,724 | €19,221 | -€15,502 | -44.6% |
| Tangible fixed assets | 22/27 | €34,724 | €19,221 | -€15,502 | -44.6% |
| Plant, machinery and equipment | 23 | €263 | €113 | -€150 | -57.0% |
| Furniture and vehicles | 24 | €27,709 | €18,301 | -€9,408 | -34.0% |
| Other tangible fixed assets | 26 | €6,751 | €807 | -€5,944 | -88.0% |
| Current assets | 29/58 | €201,488 | €227,263 | +€25,775 | +12.8% |
| Amounts receivable within one year | 40/41 | €128,708 | €149,567 | +€20,859 | +16.2% |
| Other amounts receivable | 41 | €128,708 | €149,567 | +€20,859 | +16.2% |
| Cash at bank and in hand | 54/58 | €68,981 | €76,378 | +€7,397 | +10.7% |
| Deferred charges and accrued income | 490/1 | €3,800 | €1,318 | -€2,482 | -65.3% |
| Total equity and liabilities | 10/49 | €236,212 | €246,484 | +€10,272 | +4.3% |
| Equity | 10/15 | €225,938 | €238,458 | +€12,520 | +5.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €207,338 | €219,858 | +€12,520 | +6.0% |
| Distributable reserves | 133 | €207,338 | €219,858 | +€12,520 | +6.0% |
| Amounts payable | 17/49 | €10,274 | €8,026 | -€2,247 | -21.9% |
| Amounts payable within one year | 42/48 | €10,208 | €7,897 | -€2,311 | -22.6% |
| Trade debts | 44 | €2,292 | €423 | -€1,869 | -81.5% |
| Suppliers | 440/4 | €2,292 | €423 | -€1,869 | -81.5% |
| Taxes, remuneration and social security | 45 | €7,916 | €7,474 | -€441 | -5.6% |
| Taxes | 450/3 | €7,649 | €7,474 | -€175 | -2.3% |
| Remuneration and social security | 454/9 | €267 | - | -€267 | |
| Accrued charges and deferred income | 492/3 | €66 | €129 | +€63 | +96.3% |
| Non-recurring operating income | 76A | €151,942 | - | -€151,942 | |
| Remuneration, social security and pensions | 62 | €91,474 | €245 | -€91,229 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,383 | €10,129 | -€3,254 | -24.3% |
| Other operating charges | 640/8 | €1,832 | €1,439 | -€393 | -21.5% |
| Gross operating margin | 9900 | €179,603 | €31,879 | -€147,724 | -82.3% |
| Operating profit (loss) | 9901 | €72,914 | €20,065 | -€52,849 | -72.5% |
| Financial income | 75/76B | €1,937 | €722 | -€1,216 | -62.8% |
| Recurring financial income | 75 | €62 | €155 | +€93 | +150% |
| Non-recurring financial income | 76B | €1,875 | €567 | -€1,308 | -69.8% |
| Financial charges | 65/66B | €1,821 | €747 | -€1,074 | -59.0% |
| Recurring financial charges | 65 | €1,821 | €747 | -€1,074 | -59.0% |
| Profit (loss) for the period before taxes | 9903 | €73,031 | €20,040 | -€52,990 | -72.6% |
| Income taxes | 67/77 | €25,712 | €7,521 | -€18,192 | -70.8% |
| Profit (loss) for the period | 9904 | €47,319 | €12,520 | -€34,799 | -73.5% |
| Profit (loss) for the period to be appropriated | 9905 | €47,319 | €12,520 | -€34,799 | -73.5% |
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 16 October 2026 via checked.be.