PRAKTISA: 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.
PRAKTISA
Largest movements
- Receivables within one year +€44,077
up €44,077 (+42.3%), from €104,246 to €148,323
of which Other amounts receivable: +€46,259
- Tangible fixed assets -€20,774
down €20,774 (-22.7%), from €91,637 to €70,863
of which Other tangible fixed assets: -€14,534
- Receivables after one year -€11,500
down €11,500 (-14.3%), from €80,500 to €69,000
- Reserves +€27,456
up €27,456 (+15.2%), from €180,502 to €207,958
of which Distributable reserves: +€27,456
- Debts after one year -€14,473
down €14,473 (-27.1%), from €53,311 to €38,838
- Gross operating margin -€5,503
down €5,503 (-6.6%), from €83,387 to €77,883
- Depreciation +€2,252
up €2,252 (+12.2%), from €18,522 to €20,774
- Financial income +€1,044
up €1,044 (+21.6%), from €4,832 to €5,877
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 | €282,438 | €294,515 | +€12,077 | +4.3% |
| Fixed assets | 21/28 | €91,637 | €70,863 | -€20,774 | -22.7% |
| Tangible fixed assets | 22/27 | €91,637 | €70,863 | -€20,774 | -22.7% |
| Plant, machinery and equipment | 23 | €2,553 | €1,524 | -€1,029 | -40.3% |
| Furniture and vehicles | 24 | €23,822 | €18,611 | -€5,211 | -21.9% |
| Other tangible fixed assets | 26 | €65,262 | €50,728 | -€14,534 | -22.3% |
| Current assets | 29/58 | €190,801 | €223,652 | +€32,851 | +17.2% |
| Amounts receivable after more than one year | 29 | €80,500 | €69,000 | -€11,500 | -14.3% |
| Other amounts receivable | 291 | €80,500 | €69,000 | -€11,500 | -14.3% |
| Amounts receivable within one year | 40/41 | €104,246 | €148,323 | +€44,077 | +42.3% |
| Trade receivables | 40 | €13,825 | €11,643 | -€2,182 | -15.8% |
| Other amounts receivable | 41 | €90,421 | €136,680 | +€46,259 | +51.2% |
| Cash at bank and in hand | 54/58 | €5,274 | €5,450 | +€176 | +3.3% |
| Deferred charges and accrued income | 490/1 | €781 | €879 | +€98 | +12.6% |
| Total equity and liabilities | 10/49 | €282,438 | €294,515 | +€12,077 | +4.3% |
| Equity | 10/15 | €199,102 | €226,558 | +€27,456 | +13.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €180,502 | €207,958 | +€27,456 | +15.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €178,642 | €206,098 | +€27,456 | +15.4% |
| Amounts payable | 17/49 | €83,336 | €67,957 | -€15,379 | -18.5% |
| Amounts payable after more than one year | 17 | €53,311 | €38,838 | -€14,473 | -27.1% |
| Financial debts | 170/4 | €53,311 | €38,838 | -€14,473 | -27.1% |
| Amounts payable within one year | 42/48 | €29,967 | €29,059 | -€908 | -3.0% |
| Current portion of amounts payable after more than one year | 42 | €27,556 | €27,798 | +€243 | +0.9% |
| Trade debts | 44 | €98 | €460 | +€362 | +368% |
| Suppliers | 440/4 | €98 | €460 | +€362 | +368% |
| Taxes, remuneration and social security | 45 | €2,313 | €800 | -€1,513 | -65.4% |
| Taxes | 450/3 | €2,313 | €800 | -€1,513 | -65.4% |
| Accrued charges and deferred income | 492/3 | €58 | €60 | +€2 | +3.2% |
| Non-recurring operating income | 76A | €21,623 | - | -€21,623 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,522 | €20,774 | +€2,252 | +12.2% |
| Other operating charges | 640/8 | €917 | €1,189 | +€272 | +29.6% |
| Gross operating margin | 9900 | €83,387 | €77,883 | -€5,503 | -6.6% |
| Operating profit (loss) | 9901 | €63,948 | €55,920 | -€8,027 | -12.6% |
| Financial income | 75/76B | €4,832 | €5,877 | +€1,044 | +21.6% |
| Recurring financial income | 75 | €4,832 | €5,877 | +€1,044 | +21.6% |
| Financial charges | 65/66B | €1,692 | €1,666 | -€26 | -1.5% |
| Recurring financial charges | 65 | €1,692 | €1,666 | -€26 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €67,088 | €60,131 | -€6,957 | -10.4% |
| Income taxes | 67/77 | €13,211 | €12,675 | -€537 | -4.1% |
| Profit (loss) for the period | 9904 | €53,877 | €47,456 | -€6,420 | -11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €53,877 | €47,456 | -€6,420 | -11.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.