LOGOPEDIE CATHO: 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.
LOGOPEDIE CATHO
Largest movements
- Cash +€71,297
new in 2025: €71,297
mainly Current investments (+€43,064) and Net result for the year (+€31,524)
- Current investments -€43,064
no longer reported in 2025 (was €43,064)
- Deferred charges and accrued income +€10,105
new in 2025: €10,105
- Receivables within one year -€7,570
down €7,570 (-57.6%), from €13,132 to €5,562
of which Trade receivables: -€4,002
- Tangible fixed assets -€1,728
down €1,728 (-42.8%), from €4,033 to €2,305
of which Furniture and vehicles: -€2,910
- Reserves +€31,524
up €31,524 (+58.7%), from €53,672 to €85,196
- Tax, wage and social debts -€2,138
down €2,138 (-100%), from €2,138 to €0
- Gross operating margin -€27,806
down €27,806 (-40.0%), from €69,527 to €41,721
- Taxes -€5,703
down €5,703 (-40.8%), from €13,979 to €8,275
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 | €60,229 | €89,268 | +€29,040 | +48.2% |
| Fixed assets | 21/28 | €4,033 | €2,305 | -€1,728 | -42.8% |
| Tangible fixed assets | 22/27 | €4,033 | €2,305 | -€1,728 | -42.8% |
| Plant, machinery and equipment | 23 | - | €1,182 | +€1,182 | |
| Furniture and vehicles | 24 | €4,033 | €1,123 | -€2,910 | -72.2% |
| Current assets | 29/58 | €56,196 | €86,963 | +€30,768 | +54.8% |
| Amounts receivable within one year | 40/41 | €13,132 | €5,562 | -€7,570 | -57.6% |
| Trade receivables | 40 | €9,318 | €5,316 | -€4,002 | -42.9% |
| Other amounts receivable | 41 | €3,814 | €246 | -€3,568 | -93.5% |
| Current investments | 50/53 | €43,064 | - | -€43,064 | |
| Cash at bank and in hand | 54/58 | - | €71,297 | +€71,297 | |
| Deferred charges and accrued income | 490/1 | - | €10,105 | +€10,105 | |
| Total equity and liabilities | 10/49 | €60,229 | €89,268 | +€29,040 | +48.2% |
| Equity | 10/15 | €56,172 | €87,696 | +€31,524 | +56.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €53,672 | €85,196 | +€31,524 | +58.7% |
| Distributable reserves | 133 | €53,672 | €85,196 | +€31,524 | +58.7% |
| Amounts payable | 17/49 | €4,056 | €1,573 | -€2,484 | -61.2% |
| Amounts payable within one year | 42/48 | €4,056 | €1,573 | -€2,484 | -61.2% |
| Trade debts | 44 | €1,918 | €1,573 | -€346 | -18.0% |
| Suppliers | 440/4 | €1,918 | €1,573 | -€346 | -18.0% |
| Taxes, remuneration and social security | 45 | €2,138 | €0 | -€2,138 | -100% |
| Remuneration and social security | 454/9 | €2,138 | €0 | -€2,138 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,754 | €1,728 | -€26 | -1.5% |
| Other operating charges | 640/8 | €124 | €128 | +€4 | +3.0% |
| Gross operating margin | 9900 | €69,527 | €41,721 | -€27,806 | -40.0% |
| Operating profit (loss) | 9901 | €67,649 | €39,865 | -€27,784 | -41.1% |
| Financial income | 75/76B | €85 | €6 | -€79 | -93.5% |
| Recurring financial income | 75 | €85 | €6 | -€79 | -93.5% |
| Financial charges | 65/66B | €83 | €72 | -€11 | -13.0% |
| Recurring financial charges | 65 | €83 | €72 | -€11 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €67,651 | €39,799 | -€27,852 | -41.2% |
| Income taxes | 67/77 | €13,979 | €8,275 | -€5,703 | -40.8% |
| Profit (loss) for the period | 9904 | €53,672 | €31,524 | -€22,149 | -41.3% |
| Profit (loss) for the period to be appropriated | 9905 | €53,672 | €31,524 | -€22,149 | -41.3% |
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 23 October 2026 via checked.be.