PRAXIS INFORMATIQUE: 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.
PRAXIS INFORMATIQUE
Largest movements
- Cash -€27,774
down €27,774 (-14.0%), from €198,448 to €170,674
mainly Receivables within one year (-€19,433) and Net result for the year (-€14,363)
- Receivables within one year +€19,433
up €19,433 (+648%), from €3,001 to €22,434
- Profit (loss) carried forward -€14,362
down €14,362 (-7.1%), from €203,347 to €188,985
- Taxes +€3,857
up €3,857, from -€1,766 to €2,091
- Gross operating margin +€3,595
up €3,595 (+20.0%), from -€17,933 to -€14,337
- Financial income +€2,168
up €2,168 (+41.3%), from €5,252 to €7,420
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 | €451,617 | €438,915 | -€12,703 | -2.8% |
| Fixed assets | 21/28 | €250,168 | €245,807 | -€4,361 | -1.7% |
| Tangible fixed assets | 22/27 | €6,864 | €2,503 | -€4,361 | -63.5% |
| Furniture and vehicles | 24 | €6,864 | €2,503 | -€4,361 | -63.5% |
| Financial fixed assets | 28 | €243,304 | €243,304 | = | 0.0% |
| Current assets | 29/58 | €201,449 | €193,107 | -€8,341 | -4.1% |
| Amounts receivable within one year | 40/41 | €3,001 | €22,434 | +€19,433 | +648% |
| Trade receivables | 40 | €3,001 | €22,434 | +€19,433 | +648% |
| Cash at bank and in hand | 54/58 | €198,448 | €170,674 | -€27,774 | -14.0% |
| Total equity and liabilities | 10/49 | €451,617 | €438,915 | -€12,703 | -2.8% |
| Equity | 10/15 | €442,818 | €428,456 | -€14,362 | -3.2% |
| Contributions | 10/11 | €42,900 | €42,900 | = | 0.0% |
| Reserves | 13 | €196,571 | €196,571 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,639 | €15,639 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,639 | €15,639 | = | 0.0% |
| Distributable reserves | 133 | €180,932 | €180,932 | = | 0.0% |
| Profit (loss) carried forward | 14 | €203,347 | €188,985 | -€14,362 | -7.1% |
| Amounts payable | 17/49 | €8,799 | €10,459 | +€1,660 | +18.9% |
| Amounts payable within one year | 42/48 | €8,799 | €10,459 | +€1,660 | +18.9% |
| Trade debts | 44 | €550 | - | -€550 | |
| Suppliers | 440/4 | €550 | - | -€550 | |
| Taxes, remuneration and social security | 45 | €4,049 | €6,259 | +€2,210 | +54.6% |
| Taxes | 450/3 | €4,049 | €6,259 | +€2,210 | +54.6% |
| Other amounts payable | 47/48 | €4,200 | €4,200 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,485 | €4,361 | -€124 | -2.8% |
| Gross operating margin | 9900 | -€17,933 | -€14,337 | +€3,595 | +20.0% |
| Operating profit (loss) | 9901 | -€22,417 | -€18,698 | +€3,719 | +16.6% |
| Financial income | 75/76B | €5,252 | €7,420 | +€2,168 | +41.3% |
| Recurring financial income | 75 | €5,252 | €7,420 | +€2,168 | +41.3% |
| Financial charges | 65/66B | €939 | €993 | +€54 | +5.8% |
| Recurring financial charges | 65 | €939 | €993 | +€54 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | -€18,105 | -€12,272 | +€5,833 | +32.2% |
| Income taxes | 67/77 | -€1,766 | €2,091 | +€3,857 | |
| Profit (loss) for the period | 9904 | -€16,339 | -€14,363 | +€1,976 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,339 | -€14,363 | +€1,976 | +12.1% |
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 29 October 2026 via checked.be.