BBC LOGOPEDIE: 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.
BBC LOGOPEDIE
Largest movements
- Tangible fixed assets +€80,127
up €80,127 (+4,909%), from €1,632 to €81,759
of which Land and buildings: +€80,520
- Cash +€8,782
up €8,782 (+294%), from €2,985 to €11,768
mainly Debts after one year (+€103,014) and Tax, wage and social debts (+€3,569)
- Receivables within one year +€4,080
up €4,080 (+16.3%), from €25,006 to €29,086
of which Trade receivables: +€5,057
- Debts after one year +€103,014
new in 2025: €103,014
- Profit (loss) carried forward -€15,859
down €15,859 (-98.2%), from €16,143 to €284
- Tax, wage and social debts +€3,569
up €3,569 (+47.8%), from €7,471 to €11,040
of which Remuneration and social security: +€6,457
- Current portion of long-term debt +€2,025
new in 2025: €2,025
- Staff costs +€24,355
up €24,355 (+103%), from €23,546 to €47,900
- Gross operating margin +€8,520
up €8,520 (+24.5%), from €34,767 to €43,287
- Taxes -€2,210
no longer reported in 2025 (was €2,210)
- Financial charges +€668
up €668 (+371%), from €180 to €849
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 | €30,794 | €123,784 | +€92,989 | +302% |
| Fixed assets | 21/28 | €1,632 | €81,759 | +€80,127 | +4,909% |
| Tangible fixed assets | 22/27 | €1,632 | €81,759 | +€80,127 | +4,909% |
| Land and buildings | 22 | - | €80,520 | +€80,520 | |
| Furniture and vehicles | 24 | €1,632 | €1,239 | -€393 | -24.1% |
| Current assets | 29/58 | €29,162 | €42,025 | +€12,862 | +44.1% |
| Amounts receivable within one year | 40/41 | €25,006 | €29,086 | +€4,080 | +16.3% |
| Trade receivables | 40 | €11,509 | €16,567 | +€5,057 | +43.9% |
| Other amounts receivable | 41 | €13,497 | €12,520 | -€977 | -7.2% |
| Cash at bank and in hand | 54/58 | €2,985 | €11,768 | +€8,782 | +294% |
| Deferred charges and accrued income | 490/1 | €1,171 | €1,171 | = | 0.0% |
| Total equity and liabilities | 10/49 | €30,794 | €123,784 | +€92,989 | +302% |
| Equity | 10/15 | €17,643 | €1,784 | -€15,859 | -89.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,143 | €284 | -€15,859 | -98.2% |
| Amounts payable | 17/49 | €13,151 | €121,999 | +€108,848 | +828% |
| Amounts payable after more than one year | 17 | - | €103,014 | +€103,014 | |
| Financial debts | 170/4 | - | €103,014 | +€103,014 | |
| Amounts payable within one year | 42/48 | €13,151 | €18,986 | +€5,834 | +44.4% |
| Current portion of amounts payable after more than one year | 42 | - | €2,025 | +€2,025 | |
| Trade debts | 44 | €5,680 | €5,920 | +€240 | +4.2% |
| Suppliers | 440/4 | €5,680 | €5,920 | +€240 | +4.2% |
| Taxes, remuneration and social security | 45 | €7,471 | €11,040 | +€3,569 | +47.8% |
| Taxes | 450/3 | €4,238 | €1,350 | -€2,888 | -68.1% |
| Remuneration and social security | 454/9 | €3,233 | €9,690 | +€6,457 | +200% |
| Remuneration, social security and pensions | 62 | €23,546 | €47,900 | +€24,355 | +103% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €333 | €612 | +€279 | +83.9% |
| Other operating charges | 640/8 | €379 | €802 | +€423 | +112% |
| Gross operating margin | 9900 | €34,767 | €43,287 | +€8,520 | +24.5% |
| Operating profit (loss) | 9901 | €10,509 | -€6,027 | -€16,537 | |
| Financial income | 75/76B | €42 | €17 | -€25 | -59.2% |
| Recurring financial income | 75 | €42 | €17 | -€25 | -59.2% |
| Financial charges | 65/66B | €180 | €849 | +€668 | +371% |
| Recurring financial charges | 65 | €180 | €849 | +€668 | +371% |
| Profit (loss) for the period before taxes | 9903 | €10,371 | -€6,859 | -€17,230 | |
| Income taxes | 67/77 | €2,210 | - | -€2,210 | |
| Profit (loss) for the period | 9904 | €8,161 | -€6,859 | -€15,020 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,161 | -€6,859 | -€15,020 |
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 25 October 2026 via checked.be.