LD 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.
LD LOGOPEDIE
Largest movements
- Cash +€35,939
up €35,939 (+977%), from €3,679 to €39,619
mainly Net result for the year (+€20,085) and Deferred charges and accrued income (+€9,004)
- Deferred charges and accrued income -€9,004
down €9,004 (-85.7%), from €10,504 to €1,499
- Profit (loss) carried forward +€19,285
up €19,285 (+270%), from €7,138 to €26,423
- Tax, wage and social debts +€5,277
up €5,277 (+170%), from €3,107 to €8,384
- Other debts +€1,934
up €1,934 (+242%), from €800 to €2,734
- Gross operating margin +€10,210
up €10,210 (+65.1%), from €15,691 to €25,901
- Taxes +€2,170
up €2,170 (+69.8%), from €3,107 to €5,277
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 | €14,432 | €41,118 | +€26,686 | +185% |
| Current assets | 29/58 | €14,432 | €41,118 | +€26,686 | +185% |
| Amounts receivable within one year | 40/41 | €249 | - | -€249 | |
| Trade receivables | 40 | €29 | - | -€29 | |
| Other amounts receivable | 41 | €220 | - | -€220 | |
| Cash at bank and in hand | 54/58 | €3,679 | €39,619 | +€35,939 | +977% |
| Deferred charges and accrued income | 490/1 | €10,504 | €1,499 | -€9,004 | -85.7% |
| Total equity and liabilities | 10/49 | €14,432 | €41,118 | +€26,686 | +185% |
| Equity | 10/15 | €10,138 | €29,423 | +€19,285 | +190% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,138 | €26,423 | +€19,285 | +270% |
| Amounts payable | 17/49 | €4,294 | €11,695 | +€7,400 | +172% |
| Amounts payable within one year | 42/48 | €4,294 | €11,695 | +€7,400 | +172% |
| Trade debts | 44 | €387 | €576 | +€189 | +48.8% |
| Suppliers | 440/4 | €387 | €576 | +€189 | +48.8% |
| Taxes, remuneration and social security | 45 | €3,107 | €8,384 | +€5,277 | +170% |
| Taxes | 450/3 | €3,107 | €8,384 | +€5,277 | +170% |
| Other amounts payable | 47/48 | €800 | €2,734 | +€1,934 | +242% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €15,691 | €25,901 | +€10,210 | +65.1% |
| Operating profit (loss) | 9901 | €15,304 | €25,502 | +€10,198 | +66.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | - | €140 | +€140 | |
| Recurring financial charges | 65 | - | €140 | +€140 | |
| Profit (loss) for the period before taxes | 9903 | €15,304 | €25,362 | +€10,058 | +65.7% |
| Income taxes | 67/77 | €3,107 | €5,277 | +€2,170 | +69.8% |
| Profit (loss) for the period | 9904 | €12,197 | €20,085 | +€7,889 | +64.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,197 | €20,085 | +€7,889 | +64.7% |
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.