Logopraxis: 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.
Logopraxis
Largest movements
- Cash +€162,562
up €162,562 (+83.3%), from €195,233 to €357,795
mainly Net result for the year (+€85,080) and Depreciation (+€44,769)
- Tangible fixed assets -€44,769
down €44,769 (-11.5%), from €390,357 to €345,588
of which Land and buildings: -€29,088
- Receivables within one year -€21,633
down €21,633 (-30.2%), from €71,633 to €50,000
- Reserves +€85,080
up €85,080 (+15.8%), from €538,714 to €623,794
of which Distributable reserves: +€85,080
- Trade debts +€19,406
up €19,406 (+15.4%), from €125,674 to €145,080
- Tax, wage and social debts -€11,328
down €11,328 (-48.2%), from €23,519 to €12,191
- Depreciation +€9,518
up €9,518 (+27.0%), from €35,251 to €44,769
- Gross operating margin +€7,222
up €7,222 (+4.4%), from €163,160 to €170,382
- Taxes +€1,819
up €1,819 (+5.1%), from €35,372 to €37,191
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 | €706,789 | €802,949 | +€96,160 | +13.6% |
| Fixed assets | 21/28 | €390,357 | €345,588 | -€44,769 | -11.5% |
| Tangible fixed assets | 22/27 | €390,357 | €345,588 | -€44,769 | -11.5% |
| Land and buildings | 22 | €327,070 | €297,982 | -€29,088 | -8.9% |
| Furniture and vehicles | 24 | €34,494 | €24,920 | -€9,574 | -27.8% |
| Other tangible fixed assets | 26 | €28,793 | €22,686 | -€6,107 | -21.2% |
| Current assets | 29/58 | €316,432 | €457,361 | +€140,929 | +44.5% |
| Amounts receivable within one year | 40/41 | €71,633 | €50,000 | -€21,633 | -30.2% |
| Other amounts receivable | 41 | €71,633 | €50,000 | -€21,633 | -30.2% |
| Cash at bank and in hand | 54/58 | €195,233 | €357,795 | +€162,562 | +83.3% |
| Deferred charges and accrued income | 490/1 | €49,566 | €49,566 | = | 0.0% |
| Total equity and liabilities | 10/49 | €706,789 | €802,949 | +€96,160 | +13.6% |
| Equity | 10/15 | €557,527 | €642,607 | +€85,080 | +15.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €538,714 | €623,794 | +€85,080 | +15.8% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €536,859 | €621,939 | +€85,080 | +15.8% |
| Profit (loss) carried forward | 14 | €263 | €263 | = | 0.0% |
| Amounts payable | 17/49 | €149,262 | €160,342 | +€11,080 | +7.4% |
| Amounts payable within one year | 42/48 | €149,193 | €160,273 | +€11,080 | +7.4% |
| Trade debts | 44 | €125,674 | €145,080 | +€19,406 | +15.4% |
| Suppliers | 440/4 | €125,674 | €145,080 | +€19,406 | +15.4% |
| Taxes, remuneration and social security | 45 | €23,519 | €12,191 | -€11,328 | -48.2% |
| Taxes | 450/3 | €23,519 | €12,191 | -€11,328 | -48.2% |
| Other amounts payable | 47/48 | - | €3,002 | +€3,002 | |
| Accrued charges and deferred income | 492/3 | €69 | €69 | = | 0.0% |
| Non-recurring operating income | 76A | €13,838 | - | -€13,838 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,251 | €44,769 | +€9,518 | +27.0% |
| Other operating charges | 640/8 | €3,656 | €3,029 | -€627 | -17.1% |
| Gross operating margin | 9900 | €163,160 | €170,382 | +€7,222 | +4.4% |
| Operating profit (loss) | 9901 | €124,253 | €122,584 | -€1,669 | -1.3% |
| Financial charges | 65/66B | €180 | €313 | +€133 | +73.9% |
| Recurring financial charges | 65 | €180 | €313 | +€133 | +73.9% |
| Profit (loss) for the period before taxes | 9903 | €124,073 | €122,271 | -€1,802 | -1.5% |
| Income taxes | 67/77 | €35,372 | €37,191 | +€1,819 | +5.1% |
| Profit (loss) for the period | 9904 | €88,701 | €85,080 | -€3,621 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €88,701 | €85,080 | -€3,621 | -4.1% |
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 14 October 2026 via checked.be.