DB LOGOPEDIE: 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.
DB LOGOPEDIE
Largest movements
- Receivables within one year +€36,394
up €36,394 (+88.8%), from €40,963 to €77,357
of which Other amounts receivable: +€24,528
- Cash +€8,202
up €8,202 (+175.5%), from €4,674 to €12,876
mainly Net result for the year (+€49,928) and Depreciation (+€1,680)
- Tangible fixed assets +€2,313
up €2,313 (+52.5%), from €4,408 to €6,721
of which Other tangible fixed assets: +€6,721
- Profit (loss) carried forward +€49,928
up €49,928 (+114.9%), from €43,442 to €93,370
- Trade debts -€3,109
down €3,109 (-90.3%), from €3,443 to €334
- Gross operating margin +€18,657
up €18,657 (+60.7%), from €30,734 to €49,391
- Taxes -€6,332
no longer reported in 2025 (was €6,332)
- Depreciation +€1,680
new in 2025: €1,680
- Financial income +€1,435
up €1,435 (+106.3%), from €1,350 to €2,785
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 | €50,135 | €96,954 | +€46,819 | +93.4% |
| Fixed assets | 21/28 | €4,408 | €6,721 | +€2,313 | +52.5% |
| Tangible fixed assets | 22/27 | €4,408 | €6,721 | +€2,313 | +52.5% |
| Other tangible fixed assets | 26 | - | €6,721 | +€6,721 | |
| Assets under construction and advance payments | 27 | €4,408 | - | -€4,408 | |
| Current assets | 29/58 | €45,727 | €90,233 | +€44,506 | +97.3% |
| Amounts receivable within one year | 40/41 | €40,963 | €77,357 | +€36,394 | +88.8% |
| Trade receivables | 40 | - | €11,865 | +€11,865 | |
| Other amounts receivable | 41 | €40,963 | €65,491 | +€24,528 | +59.9% |
| Cash at bank and in hand | 54/58 | €4,674 | €12,876 | +€8,202 | +175.5% |
| Deferred charges and accrued income | 490/1 | €90 | - | -€90 | |
| Total equity and liabilities | 10/49 | €50,135 | €96,954 | +€46,819 | +93.4% |
| Equity | 10/15 | €46,442 | €96,370 | +€49,928 | +107.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,442 | €93,370 | +€49,928 | +114.9% |
| Amounts payable | 17/49 | €3,693 | €584 | -€3,109 | -84.2% |
| Amounts payable within one year | 42/48 | €3,693 | €584 | -€3,109 | -84.2% |
| Trade debts | 44 | €3,443 | €334 | -€3,109 | -90.3% |
| Suppliers | 440/4 | €3,443 | €334 | -€3,109 | -90.3% |
| Taxes, remuneration and social security | 45 | €250 | €250 | = | 0.0% |
| Taxes | 450/3 | €250 | €250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,680 | +€1,680 | |
| Other operating charges | 640/8 | €387 | €463 | +€76 | +19.6% |
| Gross operating margin | 9900 | €30,734 | €49,391 | +€18,657 | +60.7% |
| Operating profit (loss) | 9901 | €30,346 | €47,247 | +€16,901 | +55.7% |
| Financial income | 75/76B | €1,350 | €2,785 | +€1,435 | +106.3% |
| Recurring financial income | 75 | €1,350 | €2,785 | +€1,435 | +106.3% |
| Financial charges | 65/66B | €35 | €104 | +€69 | +197.9% |
| Recurring financial charges | 65 | €35 | €104 | +€69 | +197.9% |
| Profit (loss) for the period before taxes | 9903 | €31,661 | €49,928 | +€18,267 | +57.7% |
| Income taxes | 67/77 | €6,332 | - | -€6,332 | |
| Profit (loss) for the period | 9904 | €25,329 | €49,928 | +€24,599 | +97.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,329 | €49,928 | +€24,599 | +97.1% |
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.