Warning lights
Signals from the annual accounts, the CBE and the Official Gazette, each with its threshold and source. No score, no verdict.
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Negative equity NBB
More debt than assets in 3 of the last 4 fiscal years.
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Two loss years in a row NBB
Negative result in 2024 and 2025.
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Tight liquidity NBB
Cash and receivables cover 2 % of short-term debt in 2025; threshold 65 %.
Financials
Financial year 2025
PRACTICUM and PARTNERS from Oudergem, company number BE0453669295, closed financial year 2025 with a result of € -923 after tax. For that financial year PRACTICUM and PARTNERS recorded a gross margin of € -499 and equity of € -1,958. Compared with financial year 2024, the result moved from € -1,018 to € -923. The company made a loss. More debts than assets. High debts against a small own buffer. The most recent annual accounts were filed with the National Bank of Belgium on June 27, 2026.
€ -1,958
▼ € 923 vs 2024
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ -923
▲ 9 % less loss than in 2024
Profit after tax over the fiscal year.
€ 24
▼ 88% vs 2024
Cash and bank balances on the last day of the fiscal year.
Loss, nothing to pay out
Reserves fell to € -8,156.
People and assets in 2025
≈ 1
No payroll staff. One director, so that person most likely runs the business.
Debts at end 2025
None
No bank loans on the last day of the fiscal year.
| 2022 | 2023 | 2024 | 2025 | Change 2024 → 2025 | |
|---|---|---|---|---|---|
| Gross margin | € 443 | € 287 | € -606 | € -499 | ▲ € 107 |
| Profit after taxes | € 72 | € -121 | € -1,018 | € -923 | ▲ € 94 |
| Equity | € 104 | € -17 | € -1,035 | € -1,958 | ▼ € 923 |
| Total debts | € 50 | € 2,489 | € 1,340 | € 2,000 | ▲ 49% |
| Cash | € 35 | € 51 | € 191 | € 24 | ▼ 88% |
| Retained profit | € -6,093 | € -6,215 | € -7,232 | € -8,156 | ▼ € 923 |
| Balance sheet total | € 154 | € 2,471 | € 305 | € 42 | ▼ 86% |
Key figures of PRACTICUM and PARTNERS, fiscal years 2022 to 2025, from the annual accounts filed with the National Bank of Belgium.Next annual account (fiscal year 2026) expected before 31 July 2027.
What happened to PRACTICUM and PARTNERS?
What happened at PRACTICUM and PARTNERS in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:
- New annual accounts for financial year 2025: loss of € 923. Source: NBB ↗
- Michèle Luypaert became a director. NBB
- New establishment in Oudergem. KBO
- Start of the company according to the CBE. KBO
In short
From € 72 profit in 2022 to € 923 loss in 2025.
Best year ever: 2022, with € 72 profit.
Management
Behind PRACTICUM and PARTNERS is Michèle Luypaert. Michèle Luypaert is also behind DROUPA.
Directors
According to the 2025 annual accounts
since 2023
Establishments
Establishment units
Physical locations of this company
Kleine Wijngaardstraat 179
1160 Oudergem
Who else lives here?
A building full of entrepreneurs or one very busy letterbox? Another 6 companies are registered at this address.
All companies at this address →Jagora
€ 146,877 gross margin · 2021
Service de Protutelle "Soutien à la Jeunesse"
€ 410,757 gross margin · 2025
DROUPA same network
€ 64,512 gross margin · 2025
Juges consulaires du Tribunal de l'Entreprise Francophone de Bruxelles
WAVE IMMO
€ 191,031 gross margin · 2025
+1 more
What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.
Details
- Company number
- 0453.669.295
- VAT number
- BE 0453.669.295
- Registered office
- Kleine Wijngaardstraat 179, 1160 Oudergem
- Names & denominations
- PRACTICUM and PARTNERS
- Enterprise type
- Rechtspersoon
- Legal form
- Private limited company
- Legal situation
- Normale toestand
- Start date
- 18 October 1994
- Peppol
- Active · Active since 23 Dec 2025
- Activities · NACE
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