Practor BV

The annual accounts of Practor in plain language: turnover, profit and equity from 2023 to 2025.

Updated on 06/10/2026

ActiveRental and leasing of other machinery, equipment and tangible goods n.e.c.

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NBB · financial year 2025 · micro format · filed on 20/04/2026

filed 20/04/2026

The essentials

financial year 2025

Practor made a loss in 2025 and sold 2,444 euro.

Loss in 2025
Filed on time
+1 signal with Pro

Click a tile: Key figures below shows that figure.

Annual accounts, explained in plain language

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Financial year 2025 closed with a loss of €593. In 2024 there was a loss of €2,804. amounts to €692, or 100% of .

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Written from the filed annual accounts, using fixed rules. Not financial advice.

Key figures

Click a figure: the chart shows it. Click a year: the whole page switches to that year. Sector: Rental and leasing of other machinery, equipment and tangible goods n.e.c. · NACE 77.399 · no staff · Liège.

Results

People and equity

Cash and debt

· sales and services (only in the full format)€2,444 in 2025

First financial year shown

This company

Where the money goes Pro

the story of 2025 · Filed on 20/04/2026

Profit€61,000Stays in the company€41,000To the shareholders€20,000

What do these steps mean?

Gross margin: what is left of sales after purchases and services (e.g. rent, energy, subcontracting)
Staff costs: wages, social security contributions and pensions
Other costs: write-downs, provisions and miscellaneous operating costs
Depreciation: the annual wear and tear on buildings, machinery and vehicles
Financial result: interest and other financial income minus costs
Taxes: corporate income tax

Where does the money go?From gross margin to profit, assets and financing, and what happens to the profit, per financial year. This is part of Nummo Pro.Start your free trial

Assets and financing Pro

snapshot at 30/09/2025

What the company owns · where the money goes

Fixed assetsbuildings, machinery, vehicles, holdings€310,000

Inventories€90,000

Receivableswhat customers and others still owe€260,000

Cashin the bank and invested€320,000

How it is financed · where the money comes from

Equitycapital and retained earnings€420,000 · 43%

Debts due after more than one year€180,000

Debts due within one year€380,000Suppliers€150,000Other (e.g. dividend payable)€100,000Taxes and wages€90,000Bank and loans€40,000

Assets and financingWhat the company owns and how it paid for it, in euros and per 100 euros, per financial year. This is part of Nummo Pro.Start your free trial

Quality Pro

Based on the 2025 annual accounts, filed on 20/04/2026 · adapted Piotroski score

Performing strongly7 out of 88 rules can be calculated, 1 does not apply to this format. From 75% met: performing strongly; up to 40%: performing weakly.

In order · 7

✓Profit€65,880

profit after tax is positive

✓Positive cash flow€107,880

profit plus depreciation is positive (approximation, there is no cash flow statement)

✓Return is rising9.5% → 9.8%

operating result relative to total assets, compared with last year; met if it rises

✓Profit comes from operations100%

operating result positive and at least half of the result before tax

✓Long-term debt is unchanged18.4% → 18.4%

debts due after one year relative to total assets; met if it falls or stays the same

✓No capital injection€0

equity grows no more than the profit kept in the company

✓Gross margin is rising€494,700 → €510,000

gross margin in euros, compared with last year (no turnover in this format); met if it rises

Not in order · 1

✕Liquidity is unchanged1.76 → 1.76

current assets relative to short-term debts; met if it rises

–Turnover relative to the balance sheet

not applicable: no turnover in the abridged format

How is this calculated?

An adapted version of Joseph Piotroski's F-score (2000): yes/no rules on the annual accounts, each compared with the previous financial year. SMEs do not file a cash flow statement, so we use profit plus depreciation as cash flow. "Profit comes from operations" replaces the comparison of cash flow and profit, and "no capital injection" replaces "no new shares". Rules without data (such as turnover in the abridged format) drop out, hence "x out of y". Explained step by step, with an example

Return on capital employed16%operating result ÷ (equity + long-term debt)

Stabilitystablegross margin and operating result over 5 years

Net debt ÷ EBITDAnet cashmore cash than financial debt

Equity growth5.1%per year, over 4 years

Stays in the company65.1%of profit, not paid out

How well is this company doing?Nine yes/no rules on the annual accounts, each compared with the year before: profit, cash flow, debt, margin. With every rule shown separately. The quality check is part of Nummo Pro.Start your free trial

Health Pro

Based on the 2025 annual accounts, filed on 20/04/2026 · Altman model (Z'')

Healthy, but performing moderately

Healthy and performing well

Weaker balance sheet and performing moderately

Performing well, but weaker balance sheet

Practor

Healthy and performing well. Solid balance sheet (healthy zone). 7 of the 8 quality rules are met; not met: liquidity is unchanged.

Health4.65Healthy zone (Altman model) · how vulnerable is the company?

01.12.66+

Quality7 out of 8Performing strongly · how well is the company performing? To the rules ↓

How is the score of 4.65 built up?

Working capitalcurrent assets minus short-term debts, relative to the balance sheet total30%+1.94

Retained earningsreserves and retained result, relative to the balance sheet total39%+1.26

Returnoperating result relative to the balance sheet total10%+0.66

Equity versus debtequity divided by all debts and provisions0.75+0.79

Z'' = 6.56 × working capital/total assets + 3.26 × retained earnings/total assets + 6.72 × operating result/total assets + 1.05 × equity/liabilities. Edward Altman's model (1995) for private companies, public and widely used. Above 2.6 a company is in the healthy zone, below 1.1 in the vulnerable zone. In Altman's research, companies in the vulnerable zone ran into trouble more often. Explained step by step, with an example

How healthy is this company, and how well is it performing?The health check (Altman model) and the quality check (Piotroski score), with every rule shown. Included in Nummo Pro.Start your free trial

An indication based on the filed annual accounts, using public models: Altman (Z'') and an adapted Piotroski score. Not credit advice: payment behaviour, recent events and guarantees are not included.
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Position in the sector Pro

Compared with40 companiesRental and leasing of other machinery, equipment and tangible goods n.e.c. · NACE 77.399 · no staff · LiègeChoose another group →

Gross margin€250,000

Higher than 62% of the group
median €250,000

Gross margin growth (3 years)+6% per year

Higher than 48% of the group
median +6% per year

Solvency38%

Higher than 71% of the group
median 38%

Liquidity1.40

Higher than 55% of the group
median 1.40

Staff12 FTE

Higher than 40% of the group
median 12 FTE

middle half of the groupmedian

Ranking by gross margin#12 of 80in this group · #140 of 900 with the same activity in Belgium

View the largest in this activity Compare with the closest competitorsSame activity, nearby, similar size

How does this company compare with its sector?Percentiles, ranking and the closest competitors are part of Nummo Pro.Start your free trialNo card needed. After that 6 euros per month or 49 euros per year, excl. VAT.

All figuresPut them next to these figures

Free: five basic figures over five years. With Pro: every item, up to ten years.

Results

Balance sheet

With Pro

Turnover

EBITDA

Operating result

Cash and cash equivalents

Return on equity

Return on assets

Cash flow

Net cash

in euroschange from the previous year	2025	2024	2023
Results
9900	10	-1,583	11,691
9904	-593	-2,804	11,102
Balance sheet
10/15	692-46%	1,286-69%	4,089
20/58	692-73%	2,518-43%	4,452
Debts	0-100%	1,233+240%	363
With Pro
Turnover	9.415	412.730	84.210
EBITDA	1.207.450	63.980	9.415
Operating result	1.207.450	63.980	9.415
Cash and cash equivalents	84.210	1.207.450	63.980
Return on equity	1.207.450	63.980	9.415
Return on assets	1.207.450	63.980	9.415
Cash flow	412.730	84.210	1.207.450
Net cash	9.415	412.730	84.210

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Ratios calculated by Nummo: solvency = equity / balance sheet total, liquidity = current assets / short-term debts. Sector median: Rental and leasing of other machinery, equipment and tangible goods n.e.c. · NACE 77.399 · no staff · Liège. Micro and abridged formats do not report turnover; that is why the gross margin takes centre stage.

Sources

Board, registered office, activities, mergers: Crossroads Bank for Enterprises, updated every night · view ↗
Figures, shareholders, subsidiaries, audit: Annual accounts to 30/09/2025, filed on 20/04/2026 with the National Bank · view ↗
Deeds and publications: Belgian Official Gazette, latest on 03/04/2024 · view ↗

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