PRAKTIJKCOACH: 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.
PRAKTIJKCOACH
Largest movements
- Receivables within one year -€73,772
down €73,772 (-21.9%), from €337,083 to €263,311
of which Other amounts receivable: -€38,713
- Cash -€50,579
down €50,579 (-90.3%), from €56,041 to €5,461
mainly Net result for the year (-€58,712) and Tax, wage and social debts (-€38,914)
- Tangible fixed assets -€7,938
down €7,938 (-11.4%), from €69,374 to €61,436
- Profit (loss) carried forward -€58,712
down €58,712 (-146%), from -€40,255 to -€98,967
- Tax, wage and social debts -€38,914
down €38,914 (-77.7%), from €50,093 to €11,179
of which Remuneration and social security: -€19,758
- Trade debts -€32,736
down €32,736 (-59.2%), from €55,252 to €22,515
- Gross operating margin -€266,490
down €266,490 (-87.2%), from €305,552 to €39,062
- Staff costs -€236,692
down €236,692 (-73.5%), from €321,948 to €85,257
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 | €463,074 | €331,352 | -€131,721 | -28.4% |
| Fixed assets | 21/28 | €69,950 | €61,580 | -€8,370 | -12.0% |
| Intangible fixed assets | 21 | €576 | €144 | -€432 | -74.9% |
| Tangible fixed assets | 22/27 | €69,374 | €61,436 | -€7,938 | -11.4% |
| Plant, machinery and equipment | 23 | €6,440 | €2,995 | -€3,445 | -53.5% |
| Furniture and vehicles | 24 | €8,340 | €7,021 | -€1,319 | -15.8% |
| Other tangible fixed assets | 26 | €54,594 | €51,420 | -€3,174 | -5.8% |
| Current assets | 29/58 | €393,124 | €269,772 | -€123,352 | -31.4% |
| Amounts receivable within one year | 40/41 | €337,083 | €263,311 | -€73,772 | -21.9% |
| Trade receivables | 40 | €281,097 | €246,037 | -€35,060 | -12.5% |
| Other amounts receivable | 41 | €55,986 | €17,274 | -€38,713 | -69.1% |
| Cash at bank and in hand | 54/58 | €56,041 | €5,461 | -€50,579 | -90.3% |
| Deferred charges and accrued income | 490/1 | - | €1,000 | +€1,000 | |
| Total equity and liabilities | 10/49 | €463,074 | €331,352 | -€131,721 | -28.4% |
| Equity | 10/15 | €286,539 | €227,828 | -€58,712 | -20.5% |
| Contributions | 10/11 | €76,180 | €76,180 | = | 0.0% |
| Reserves | 13 | €250,615 | €250,615 | = | 0.0% |
| Distributable reserves | 133 | €250,615 | €250,615 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,255 | -€98,967 | -€58,712 | -146% |
| Amounts payable | 17/49 | €176,534 | €103,525 | -€73,010 | -41.4% |
| Amounts payable within one year | 42/48 | €176,408 | €103,397 | -€73,012 | -41.4% |
| Financial debts | 43 | €1,647 | €269 | -€1,378 | -83.7% |
| Credit institutions | 430/8 | €1,647 | €269 | -€1,378 | -83.7% |
| Trade debts | 44 | €55,252 | €22,515 | -€32,736 | -59.2% |
| Suppliers | 440/4 | €55,252 | €22,515 | -€32,736 | -59.2% |
| Advances received on contracts in progress | 46 | €61 | €61 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €50,093 | €11,179 | -€38,914 | -77.7% |
| Taxes | 450/3 | €22,415 | €3,259 | -€19,156 | -85.5% |
| Remuneration and social security | 454/9 | €27,678 | €7,920 | -€19,758 | -71.4% |
| Other amounts payable | 47/48 | €69,356 | €69,373 | +€17 | 0.0% |
| Accrued charges and deferred income | 492/3 | €126 | €128 | +€2 | +1.6% |
| Remuneration, social security and pensions | 62 | €321,948 | €85,257 | -€236,692 | -73.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,662 | €8,370 | -€293 | -3.4% |
| Other operating charges | 640/8 | €2,232 | €961 | -€1,271 | -56.9% |
| Gross operating margin | 9900 | €305,552 | €39,062 | -€266,490 | -87.2% |
| Operating profit (loss) | 9901 | -€27,291 | -€55,526 | -€28,235 | -103% |
| Financial income | 75/76B | €88 | €249 | +€161 | +182% |
| Recurring financial income | 75 | €88 | €249 | +€161 | +182% |
| Financial charges | 65/66B | €4,032 | €3,264 | -€768 | -19.1% |
| Recurring financial charges | 65 | €4,032 | €3,264 | -€768 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | -€31,235 | -€58,541 | -€27,306 | -87.4% |
| Income taxes | 67/77 | €1,585 | €171 | -€1,413 | -89.2% |
| Profit (loss) for the period | 9904 | -€32,819 | -€58,712 | -€25,893 | -78.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,819 | -€58,712 | -€25,893 | -78.9% |
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 30 October 2026 via checked.be.