Logopedie & co: what changed
Logopedie & co
Largest movements
- Cash +€8,074
up €8,074 (+25.2%), from €32,057 to €40,131
mainly Net result for the year (+€34,586) and Depreciation (+€17,092)
- Tangible fixed assets -€6,750
down €6,750 (-18.1%), from €37,290 to €30,540
of which Furniture and vehicles: -€5,235
- Deferred charges and accrued income +€4,179
up €4,179 (+93.2%), from €4,483 to €8,662
- Receivables within one year -€2,082
down €2,082 (-93.3%), from €2,232 to €150
of which Other amounts receivable: -€2,082
- Tax, wage and social debts +€5,355
up €5,355, from €0 to €5,355
- Current portion of long-term debt -€4,798
down €4,798 (-29.5%), from €16,245 to €11,447
- Accrued charges and deferred income +€4,647
up €4,647 (+56.5%), from €8,220 to €12,868
- Other debts +€3,142
up €3,142 (+11.3%), from €27,680 to €30,821
- Debts after one year -€2,792
down €2,792 (-16.1%), from €17,364 to €14,572
- Depreciation -€7,636
down €7,636 (-30.9%), from €24,728 to €17,092
- Gross operating margin +€4,681
up €4,681 (+7.9%), from €58,877 to €63,558
- Taxes +€2,318
up €2,318 (+36.5%), from €6,350 to €8,667
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,063 | €79,484 | +€3,421 | +4.5% |
| Fixed assets | 21/28 | €37,290 | €30,540 | -€6,750 | -18.1% |
| Tangible fixed assets | 22/27 | €37,290 | €30,540 | -€6,750 | -18.1% |
| Plant, machinery and equipment | 23 | €1,813 | €1,951 | +€138 | +7.6% |
| Furniture and vehicles | 24 | €8,464 | €3,229 | -€5,235 | -61.8% |
| Other tangible fixed assets | 26 | €27,013 | €25,359 | -€1,653 | -6.1% |
| Current assets | 29/58 | €38,773 | €48,944 | +€10,171 | +26.2% |
| Amounts receivable within one year | 40/41 | €2,232 | €150 | -€2,082 | -93.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,232 | €150 | -€2,082 | -93.3% |
| Cash at bank and in hand | 54/58 | €32,057 | €40,131 | +€8,074 | +25.2% |
| Deferred charges and accrued income | 490/1 | €4,483 | €8,662 | +€4,179 | +93.2% |
| Total equity and liabilities | 10/49 | €76,063 | €79,484 | +€3,421 | +4.5% |
| Equity | 10/15 | €3,000 | €3,000 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €73,063 | €76,484 | +€3,421 | +4.7% |
| Amounts payable after more than one year | 17 | €17,364 | €14,572 | -€2,792 | -16.1% |
| Financial debts | 170/4 | €17,364 | €14,572 | -€2,792 | -16.1% |
| Amounts payable within one year | 42/48 | €47,478 | €49,044 | +€1,566 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €16,245 | €11,447 | -€4,798 | -29.5% |
| Trade debts | 44 | €3,553 | €1,421 | -€2,132 | -60.0% |
| Suppliers | 440/4 | €3,553 | €1,421 | -€2,132 | -60.0% |
| Taxes, remuneration and social security | 45 | €0 | €5,355 | +€5,355 | |
| Taxes | 450/3 | €0 | €5,355 | +€5,355 | |
| Other amounts payable | 47/48 | €27,680 | €30,821 | +€3,142 | +11.3% |
| Accrued charges and deferred income | 492/3 | €8,220 | €12,868 | +€4,647 | +56.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,728 | €17,092 | -€7,636 | -30.9% |
| Other operating charges | 640/8 | €1,793 | €1,850 | +€57 | +3.2% |
| Gross operating margin | 9900 | €58,877 | €63,558 | +€4,681 | +7.9% |
| Operating profit (loss) | 9901 | €32,356 | €44,616 | +€12,259 | +37.9% |
| Financial income | 75/76B | €0 | €2 | +€2 | +10,700% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +10,700% |
| Financial charges | 65/66B | €1,492 | €1,364 | -€128 | -8.6% |
| Recurring financial charges | 65 | €1,492 | €1,364 | -€128 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €30,865 | €43,254 | +€12,389 | +40.1% |
| Income taxes | 67/77 | €6,350 | €8,667 | +€2,318 | +36.5% |
| Profit (loss) for the period | 9904 | €24,515 | €34,586 | +€10,071 | +41.1% |
| Profit (loss) for the period to be appropriated | 9905 | €24,515 | €34,586 | +€10,071 | +41.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.