BAS LOGOPÉDIE: 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.
BAS LOGOPÉDIE
Largest movements
- Receivables within one year -€18,305
down €18,305 (-44.9%), from €40,735 to €22,431
of which Other amounts receivable: -€20,219
- Cash -€1,069
down €1,069 (-7.4%), from €14,513 to €13,444
mainly Contributions, distributions and other (-€66,653) and Deferred charges and accrued income (-€1,063)
- Deferred charges and accrued income +€1,063
new in 2025: €1,063
- Profit (loss) carried forward -€43,284
down €43,284 (-100.0%), from €43,284 to €0
- Tax, wage and social debts +€13,095
up €13,095 (+119.0%), from €11,002 to €24,097
of which Taxes: +€11,447
- Other debts +€11,996
new in 2025: €11,996
- Gross operating margin +€1,961
up €1,961 (+7.0%), from €28,073 to €30,034
- Taxes +€704
up €704 (+12.0%), from €5,875 to €6,579
- Financial income -€613
no longer reported in 2025 (was €613)
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 | €57,498 | €39,188 | -€18,311 | -31.8% |
| Fixed assets | 21/28 | €2,250 | €2,250 | = | 0.0% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €55,248 | €36,938 | -€18,311 | -33.1% |
| Amounts receivable within one year | 40/41 | €40,735 | €22,431 | -€18,305 | -44.9% |
| Trade receivables | 40 | €20,516 | €22,431 | +€1,915 | +9.3% |
| Other amounts receivable | 41 | €20,219 | - | -€20,219 | |
| Cash at bank and in hand | 54/58 | €14,513 | €13,444 | -€1,069 | -7.4% |
| Deferred charges and accrued income | 490/1 | - | €1,063 | +€1,063 | |
| Total equity and liabilities | 10/49 | €57,498 | €39,188 | -€18,311 | -31.8% |
| Equity | 10/15 | €46,284 | €3,000 | -€43,284 | -93.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,284 | €0 | -€43,284 | -100.0% |
| Amounts payable | 17/49 | €11,214 | €36,188 | +€24,974 | +222.7% |
| Amounts payable within one year | 42/48 | €11,214 | €36,188 | +€24,974 | +222.7% |
| Trade debts | 44 | €212 | €95 | -€117 | -55.3% |
| Suppliers | 440/4 | €212 | €95 | -€117 | -55.3% |
| Taxes, remuneration and social security | 45 | €11,002 | €24,097 | +€13,095 | +119.0% |
| Taxes | 450/3 | €11,002 | €22,449 | +€11,447 | +104.0% |
| Remuneration and social security | 454/9 | - | €1,649 | +€1,649 | |
| Other amounts payable | 47/48 | - | €11,996 | +€11,996 | |
| Gross operating margin | 9900 | €28,073 | €30,034 | +€1,961 | +7.0% |
| Operating profit (loss) | 9901 | €28,073 | €30,034 | +€1,961 | +7.0% |
| Financial income | 75/76B | €613 | - | -€613 | |
| Recurring financial income | 75 | €613 | - | -€613 | |
| Financial charges | 65/66B | €85 | €86 | +€1 | +1.7% |
| Recurring financial charges | 65 | €85 | €86 | +€1 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €28,601 | €29,947 | +€1,347 | +4.7% |
| Income taxes | 67/77 | €5,875 | €6,579 | +€704 | +12.0% |
| Profit (loss) for the period | 9904 | €22,726 | €23,369 | +€643 | +2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,726 | €23,369 | +€643 | +2.8% |
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 8 October 2026 via checked.be.