PraktiPelt: what changed
Two fiscal 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.
PraktiPelt
Largest movements
- Cash -€44,102
down €44,102 (-30.7%), from €143,425 to €99,323
mainly Other debts (-€47,240) and Contributions, distributions and other (-€35,441)
- Current investments +€19,734
up €19,734 (+26.9%), from €73,338 to €93,072
- Receivables within one year -€18,494
no longer reported in 2025 (was €18,494)
- Deferred charges and accrued income +€8,897
up €8,897 (+623.4%), from €1,427 to €10,324
- Other debts -€47,240
down €47,240 (-88.7%), from €53,286 to €6,046
- Reserves +€23,094
up €23,094 (+11.6%), from €198,613 to €221,707
- Debts after one year -€7,508
down €7,508 (-59.4%), from €12,648 to €5,141
- Gross operating margin +€18,126
up €18,126 (+24.8%), from €73,200 to €91,326
- Financial income -€4,018
down €4,018 (-52.8%), from €7,608 to €3,590
- Taxes +€3,483
up €3,483 (+18.8%), from €18,506 to €21,989
- Write-downs -€1,204
down €1,204 (-76.7%), from €1,569 to €365
- Depreciation +€1,199
up €1,199 (+17.8%), from €6,729 to €7,928
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.
Cash bridge derived
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 | €299,283 | €266,584 | -€32,698 | -10.9% |
| Fixed assets | 21/28 | €62,598 | €63,865 | +€1,267 | +2.0% |
| Tangible fixed assets | 22/27 | €62,431 | €63,698 | +€1,267 | +2.0% |
| Land and buildings | 22 | €56,733 | €52,885 | -€3,847 | -6.8% |
| Plant, machinery and equipment | 23 | €2,259 | €1,198 | -€1,060 | -46.9% |
| Furniture and vehicles | 24 | €3,439 | €9,614 | +€6,175 | +179.6% |
| Financial fixed assets | 28 | €167 | €167 | = | 0.0% |
| Current assets | 29/58 | €236,685 | €202,719 | -€33,966 | -14.4% |
| Amounts receivable within one year | 40/41 | €18,494 | - | -€18,494 | |
| Trade receivables | 40 | €18,494 | - | -€18,494 | |
| Current investments | 50/53 | €73,338 | €93,072 | +€19,734 | +26.9% |
| Cash at bank and in hand | 54/58 | €143,425 | €99,323 | -€44,102 | -30.7% |
| Deferred charges and accrued income | 490/1 | €1,427 | €10,324 | +€8,897 | +623.4% |
| Total equity and liabilities | 10/49 | €299,283 | €266,584 | -€32,698 | -10.9% |
| Equity | 10/15 | €211,013 | €234,107 | +€23,094 | +10.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €198,613 | €221,707 | +€23,094 | +11.6% |
| Distributable reserves | 133 | €198,613 | €221,707 | +€23,094 | +11.6% |
| Amounts payable | 17/49 | €88,269 | €32,477 | -€55,792 | -63.2% |
| Amounts payable after more than one year | 17 | €12,648 | €5,141 | -€7,508 | -59.4% |
| Financial debts | 170/4 | €12,648 | €5,141 | -€7,508 | -59.4% |
| Amounts payable within one year | 42/48 | €75,621 | €27,336 | -€48,285 | -63.9% |
| Current portion of amounts payable after more than one year | 42 | €7,271 | €7,508 | +€237 | +3.3% |
| Trade debts | 44 | €7,756 | €6,555 | -€1,201 | -15.5% |
| Suppliers | 440/4 | €7,756 | €6,555 | -€1,201 | -15.5% |
| Taxes, remuneration and social security | 45 | €7,309 | €7,228 | -€80 | -1.1% |
| Taxes | 450/3 | €7,309 | €7,228 | -€80 | -1.1% |
| Other amounts payable | 47/48 | €53,286 | €6,046 | -€47,240 | -88.7% |
| Remuneration, social security and pensions | 62 | €885 | - | -€885 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,729 | €7,928 | +€1,199 | +17.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,569 | €365 | -€1,204 | -76.7% |
| Other operating charges | 640/8 | €1,616 | €1,466 | -€150 | -9.3% |
| Gross operating margin | 9900 | €73,200 | €91,326 | +€18,126 | +24.8% |
| Operating profit (loss) | 9901 | €62,401 | €81,567 | +€19,166 | +30.7% |
| Financial income | 75/76B | €7,608 | €3,590 | -€4,018 | -52.8% |
| Recurring financial income | 75 | €7,608 | €3,590 | -€4,018 | -52.8% |
| Financial charges | 65/66B | €4,810 | €4,633 | -€176 | -3.7% |
| Recurring financial charges | 65 | €4,810 | €4,633 | -€176 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €65,200 | €80,524 | +€15,324 | +23.5% |
| Income taxes | 67/77 | €18,506 | €21,989 | +€3,483 | +18.8% |
| Profit (loss) for the period | 9904 | €46,694 | €58,535 | +€11,841 | +25.4% |
| Profit (loss) for the period to be appropriated | 9905 | €46,694 | €58,535 | +€11,841 | +25.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.