LOGOPHONIX: 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.
LOGOPHONIX
Largest movements
- Cash +€8,571
up €8,571 (+127.7%), from €6,711 to €15,282
mainly Net result for the year (+€6,932) and Receivables within one year (+€2,420)
- Receivables within one year -€2,420
down €2,420 (-45.0%), from €5,375 to €2,955
- Tangible fixed assets -€600
down €600 (-40.5%), from €1,480 to €880
- Profit (loss) carried forward +€6,932
up €6,932 (+112.1%), from €6,186 to €13,117
- Current portion of long-term debt -€739
down €739 (-35.7%), from €2,072 to €1,333
- Other debts -€539
no longer reported in 2025 (was €539)
- Gross operating margin +€1,550
up €1,550 (+16.4%), from €9,428 to €10,978
- Other operating charges +€910
up €910 (+1425.8%), from €64 to €973
- Depreciation +€280
up €280 (+87.7%), from €319 to €600
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 | €13,566 | €19,117 | +€5,551 | +40.9% |
| Fixed assets | 21/28 | €1,480 | €880 | -€600 | -40.5% |
| Tangible fixed assets | 22/27 | €1,480 | €880 | -€600 | -40.5% |
| Furniture and vehicles | 24 | €1,480 | €880 | -€600 | -40.5% |
| Current assets | 29/58 | €12,086 | €18,237 | +€6,151 | +50.9% |
| Amounts receivable within one year | 40/41 | €5,375 | €2,955 | -€2,420 | -45.0% |
| Other amounts receivable | 41 | €5,375 | €2,955 | -€2,420 | -45.0% |
| Cash at bank and in hand | 54/58 | €6,711 | €15,282 | +€8,571 | +127.7% |
| Total equity and liabilities | 10/49 | €13,566 | €19,117 | +€5,551 | +40.9% |
| Equity | 10/15 | €8,936 | €15,867 | +€6,932 | +77.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | €2,500 | €2,500 | = | 0.0% |
| Issued capital | 100 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €250 | €250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Legal reserve | 130 | €250 | €250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,186 | €13,117 | +€6,932 | +112.1% |
| Amounts payable | 17/49 | €4,630 | €3,250 | -€1,380 | -29.8% |
| Amounts payable within one year | 42/48 | €4,630 | €3,250 | -€1,380 | -29.8% |
| Current portion of amounts payable after more than one year | 42 | €2,072 | €1,333 | -€739 | -35.7% |
| Trade debts | 44 | €114 | €11 | -€103 | -90.3% |
| Suppliers | 440/4 | €114 | €11 | -€103 | -90.3% |
| Taxes, remuneration and social security | 45 | €1,905 | €1,905 | = | 0.0% |
| Taxes | 450/3 | €1,905 | €1,905 | = | 0.0% |
| Other amounts payable | 47/48 | €539 | - | -€539 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €319 | €600 | +€280 | +87.7% |
| Other operating charges | 640/8 | €64 | €973 | +€910 | +1425.8% |
| Gross operating margin | 9900 | €9,428 | €10,978 | +€1,550 | +16.4% |
| Operating profit (loss) | 9901 | €9,045 | €9,405 | +€360 | +4.0% |
| Financial charges | 65/66B | €221 | €154 | -€68 | -30.5% |
| Recurring financial charges | 65 | €221 | €154 | -€68 | -30.5% |
| Profit (loss) for the period before taxes | 9903 | €8,824 | €9,251 | +€427 | +4.8% |
| Income taxes | 67/77 | €2,382 | €2,320 | -€62 | -2.6% |
| Profit (loss) for the period | 9904 | €6,442 | €6,932 | +€490 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,442 | €6,932 | +€490 | +7.6% |
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 30 September 2026 via checked.be.