Praktijk50: 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.
Praktijk50
Largest movements
- Cash +€14,139
up €14,139 (+35.8%), from €39,543 to €53,682
mainly Depreciation (+€21,242) and Net result for the year (+€8,161)
- Tangible fixed assets -€13,668
down €13,668 (-8.6%), from €158,288 to €144,620
of which Other tangible fixed assets: -€13,330
- Debts after one year -€12,135
down €12,135 (-7.0%), from €173,753 to €161,618
- Profit (loss) carried forward +€8,161
up €8,161 (+74.7%), from -€10,930 to -€2,769
- Tax, wage and social debts +€3,284
up €3,284 (+2,175%), from €151 to €3,435
- Gross operating margin +€7,969
up €7,969 (+24.2%), from €32,981 to €40,950
- Staff costs -€6,583
down €6,583 (-81.9%), from €8,036 to €1,453
- Taxes +€3,103
up €3,103 (+1,705%), from €182 to €3,285
- Financial charges +€2,039
up €2,039 (+46.9%), from €4,343 to €6,382
- Depreciation +€592
up €592 (+2.9%), from €20,650 to €21,242
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 | €198,744 | €198,592 | -€152 | -0.1% |
| Fixed assets | 21/28 | €158,288 | €144,620 | -€13,668 | -8.6% |
| Tangible fixed assets | 22/27 | €158,288 | €144,620 | -€13,668 | -8.6% |
| Furniture and vehicles | 24 | €536 | €198 | -€338 | -63.1% |
| Other tangible fixed assets | 26 | €157,752 | €144,422 | -€13,330 | -8.4% |
| Current assets | 29/58 | €40,456 | €53,972 | +€13,516 | +33.4% |
| Cash at bank and in hand | 54/58 | €39,543 | €53,682 | +€14,139 | +35.8% |
| Deferred charges and accrued income | 490/1 | €913 | €290 | -€623 | -68.2% |
| Total equity and liabilities | 10/49 | €198,744 | €198,592 | -€152 | -0.1% |
| Equity | 10/15 | -€6,930 | €1,231 | +€8,161 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,930 | -€2,769 | +€8,161 | +74.7% |
| Amounts payable | 17/49 | €205,674 | €197,361 | -€8,313 | -4.0% |
| Amounts payable after more than one year | 17 | €173,753 | €161,618 | -€12,135 | -7.0% |
| Financial debts | 170/4 | €173,753 | €161,618 | -€12,135 | -7.0% |
| Amounts payable within one year | 42/48 | €31,921 | €35,743 | +€3,822 | +12.0% |
| Current portion of amounts payable after more than one year | 42 | €7,096 | €7,291 | +€195 | +2.7% |
| Trade debts | 44 | €312 | - | -€312 | |
| Suppliers | 440/4 | €312 | - | -€312 | |
| Taxes, remuneration and social security | 45 | €151 | €3,435 | +€3,284 | +2,175% |
| Taxes | 450/3 | €151 | €3,435 | +€3,284 | +2,175% |
| Other amounts payable | 47/48 | €24,362 | €25,017 | +€655 | +2.7% |
| Remuneration, social security and pensions | 62 | €8,036 | €1,453 | -€6,583 | -81.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,650 | €21,242 | +€592 | +2.9% |
| Other operating charges | 640/8 | €783 | €427 | -€356 | -45.5% |
| Gross operating margin | 9900 | €32,981 | €40,950 | +€7,969 | +24.2% |
| Operating profit (loss) | 9901 | €3,512 | €17,828 | +€14,316 | +408% |
| Financial charges | 65/66B | €4,343 | €6,382 | +€2,039 | +46.9% |
| Recurring financial charges | 65 | €4,343 | €6,382 | +€2,039 | +46.9% |
| Profit (loss) for the period before taxes | 9903 | -€831 | €11,446 | +€12,277 | |
| Income taxes | 67/77 | €182 | €3,285 | +€3,103 | +1,705% |
| Profit (loss) for the period | 9904 | -€1,013 | €8,161 | +€9,174 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,013 | €8,161 | +€9,174 |
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.