PRAXIS PLUS: 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.
PRAXIS PLUS
Largest movements
- Cash +€12,540
up €12,540 (+24.4%), from €51,435 to €63,974
mainly Receivables within one year (+€10,402) and Net result for the year (+€9,628)
- Receivables within one year -€10,402
no longer reported in 2025 (was €10,402)
- Profit (loss) carried forward +€9,628
up €9,628 (+7.8%), from €123,184 to €132,813
- Trade debts -€7,401
down €7,401 (-33.7%), from €21,993 to €14,592
- Gross operating margin -€904
down €904 (-8.6%), from €10,495 to €9,591
- Financial income -€243
down €243 (-73.3%), from €331 to €88
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 | €146,177 | €148,404 | +€2,227 | +1.5% |
| Current assets | 29/58 | €146,177 | €148,404 | +€2,227 | +1.5% |
| Amounts receivable within one year | 40/41 | €10,402 | - | -€10,402 | |
| Trade receivables | 40 | €10,402 | - | -€10,402 | |
| Current investments | 50/53 | €84,340 | €84,430 | +€90 | +0.1% |
| Cash at bank and in hand | 54/58 | €51,435 | €63,974 | +€12,540 | +24.4% |
| Total equity and liabilities | 10/49 | €146,177 | €148,404 | +€2,227 | +1.5% |
| Equity | 10/15 | €124,184 | €133,813 | +€9,628 | +7.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €123,184 | €132,813 | +€9,628 | +7.8% |
| Amounts payable | 17/49 | €21,993 | €14,592 | -€7,401 | -33.7% |
| Amounts payable within one year | 42/48 | €21,993 | €14,592 | -€7,401 | -33.7% |
| Trade debts | 44 | €21,993 | €14,592 | -€7,401 | -33.7% |
| Suppliers | 440/4 | €21,993 | €14,592 | -€7,401 | -33.7% |
| Gross operating margin | 9900 | €10,495 | €9,591 | -€904 | -8.6% |
| Operating profit (loss) | 9901 | €10,495 | €9,591 | -€904 | -8.6% |
| Financial income | 75/76B | €331 | €88 | -€243 | -73.3% |
| Recurring financial income | 75 | €331 | €88 | -€243 | -73.3% |
| Financial charges | 65/66B | €45 | €51 | +€6 | +13.4% |
| Recurring financial charges | 65 | €45 | €51 | +€6 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | €10,781 | €9,628 | -€1,153 | -10.7% |
| Profit (loss) for the period | 9904 | €10,781 | €9,628 | -€1,153 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,781 | €9,628 | -€1,153 | -10.7% |
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 6 October 2026 via checked.be.