PraxisNetwerk: 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.
PraxisNetwerk
Largest movements
- Cash +€7,359
up €7,359 (+88.0%), from €8,361 to €15,720
mainly Depreciation (+€6,183) and Other debts (+€3,825)
- Tangible fixed assets -€6,183
down €6,183 (-33.4%), from €18,498 to €12,315
- Receivables within one year -€3,216
down €3,216 (-41.6%), from €7,727 to €4,511
- Deferred charges and accrued income -€437
no longer reported in 2025 (was €437)
- Profit (loss) carried forward -€6,060
down €6,060 (-45.4%), from -€13,358 to -€19,418
- Other debts +€3,825
up €3,825 (+758%), from €505 to €4,330
- Gross operating margin +€2,046
up €2,046, from -€166 to €1,880
- Other operating charges +€816
up €816 (+125%), from €650 to €1,466
- Depreciation -€367
down €367 (-5.6%), from €6,550 to €6,183
- Financial charges +€51
up €51 (+80.0%), from €64 to €115
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 | €35,023 | €32,546 | -€2,477 | -7.1% |
| Fixed assets | 21/28 | €18,498 | €12,315 | -€6,183 | -33.4% |
| Tangible fixed assets | 22/27 | €18,498 | €12,315 | -€6,183 | -33.4% |
| Furniture and vehicles | 24 | €18,498 | €12,315 | -€6,183 | -33.4% |
| Current assets | 29/58 | €16,525 | €20,231 | +€3,706 | +22.4% |
| Amounts receivable within one year | 40/41 | €7,727 | €4,511 | -€3,216 | -41.6% |
| Trade receivables | 40 | €7,727 | €4,511 | -€3,216 | -41.6% |
| Cash at bank and in hand | 54/58 | €8,361 | €15,720 | +€7,359 | +88.0% |
| Deferred charges and accrued income | 490/1 | €437 | - | -€437 | |
| Total equity and liabilities | 10/49 | €35,023 | €32,546 | -€2,477 | -7.1% |
| Equity | 10/15 | €33,926 | €27,866 | -€6,060 | -17.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €41,084 | €41,084 | = | 0.0% |
| 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 | €39,224 | €39,224 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,358 | -€19,418 | -€6,060 | -45.4% |
| Amounts payable | 17/49 | €1,098 | €4,680 | +€3,583 | +326% |
| Amounts payable within one year | 42/48 | €1,098 | €4,680 | +€3,583 | +326% |
| Trade debts | 44 | €139 | - | -€139 | |
| Suppliers | 440/4 | €139 | - | -€139 | |
| Taxes, remuneration and social security | 45 | €454 | €351 | -€103 | -22.8% |
| Taxes | 450/3 | €454 | €351 | -€103 | -22.8% |
| Other amounts payable | 47/48 | €505 | €4,330 | +€3,825 | +758% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,550 | €6,183 | -€367 | -5.6% |
| Other operating charges | 640/8 | €650 | €1,466 | +€816 | +125% |
| Gross operating margin | 9900 | -€166 | €1,880 | +€2,046 | |
| Operating profit (loss) | 9901 | -€7,366 | -€5,769 | +€1,597 | +21.7% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €64 | €115 | +€51 | +80.0% |
| Recurring financial charges | 65 | €64 | €115 | +€51 | +80.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,428 | -€5,884 | +€1,544 | +20.8% |
| Income taxes | 67/77 | €174 | €176 | +€2 | +1.0% |
| Profit (loss) for the period | 9904 | -€7,602 | -€6,060 | +€1,543 | +20.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,602 | -€6,060 | +€1,543 | +20.3% |
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 24 October 2026 via checked.be.