PRIVATE PRACTICE IMMO: 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.
PRIVATE PRACTICE IMMO
Largest movements
- Tangible fixed assets -€18,147
down €18,147 (-4.0%), from €448,200 to €430,054
of which Land and buildings: -€13,021
- Cash -€5,335
down €5,335 (-62.7%), from €8,506 to €3,170
mainly Debts after one year (-€40,344) and Accrued charges and deferred income (-€4,498)
- Debts after one year -€40,344
down €40,344 (-14.3%), from €282,056 to €241,712
- Profit (loss) carried forward +€19,850
up €19,850 (+28.4%), from €69,967 to €89,816
- Gross operating margin -€6,902
down €6,902 (-10.9%), from €63,462 to €56,560
- Taxes -€2,124
down €2,124 (-22.8%), from €9,307 to €7,184
- Financial charges -€762
down €762 (-10.7%), from €7,118 to €6,356
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 | €457,623 | €433,521 | -€24,101 | -5.3% |
| Fixed assets | 21/28 | €448,200 | €430,054 | -€18,147 | -4.0% |
| Tangible fixed assets | 22/27 | €448,200 | €430,054 | -€18,147 | -4.0% |
| Land and buildings | 22 | €401,289 | €388,268 | -€13,021 | -3.2% |
| Other tangible fixed assets | 26 | €46,912 | €41,786 | -€5,126 | -10.9% |
| Current assets | 29/58 | €9,422 | €3,468 | -€5,954 | -63.2% |
| Amounts receivable within one year | 40/41 | €298 | €298 | = | 0.0% |
| Other amounts receivable | 41 | €298 | €298 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,506 | €3,170 | -€5,335 | -62.7% |
| Deferred charges and accrued income | 490/1 | €619 | - | -€619 | |
| Total equity and liabilities | 10/49 | €457,623 | €433,521 | -€24,101 | -5.3% |
| Equity | 10/15 | €76,567 | €96,416 | +€19,850 | +25.9% |
| Contributions | 10/11 | €6,600 | €6,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,967 | €89,816 | +€19,850 | +28.4% |
| Amounts payable | 17/49 | €381,056 | €337,105 | -€43,951 | -11.5% |
| Amounts payable after more than one year | 17 | €282,056 | €241,712 | -€40,344 | -14.3% |
| Financial debts | 170/4 | €282,056 | €241,712 | -€40,344 | -14.3% |
| Amounts payable within one year | 42/48 | €93,000 | €93,891 | +€891 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €39,430 | €40,344 | +€914 | +2.3% |
| Trade debts | 44 | €151 | €151 | = | 0.0% |
| Suppliers | 440/4 | €151 | €151 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €12,107 | €12,084 | -€24 | -0.2% |
| Taxes | 450/3 | €12,107 | €12,084 | -€24 | -0.2% |
| Other amounts payable | 47/48 | €41,311 | €41,311 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €6,000 | €1,502 | -€4,498 | -75.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,147 | €18,147 | = | 0.0% |
| Other operating charges | 640/8 | €4,863 | €5,024 | +€161 | +3.3% |
| Gross operating margin | 9900 | €63,462 | €56,560 | -€6,902 | -10.9% |
| Operating profit (loss) | 9901 | €40,452 | €33,389 | -€7,063 | -17.5% |
| Financial charges | 65/66B | €7,118 | €6,356 | -€762 | -10.7% |
| Recurring financial charges | 65 | €7,118 | €6,356 | -€762 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €33,334 | €27,033 | -€6,301 | -18.9% |
| Income taxes | 67/77 | €9,307 | €7,184 | -€2,124 | -22.8% |
| Profit (loss) for the period | 9904 | €24,027 | €19,850 | -€4,177 | -17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,027 | €19,850 | -€4,177 | -17.4% |
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 19 October 2026 via checked.be.