MnM Logopédie: 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.
MnM Logopédie
Largest movements
- Cash +€9,456
up €9,456 (+137%), from €6,919 to €16,375
mainly Net result for the year (+€10,663) and Tax, wage and social debts (+€3,201)
- Tangible fixed assets -€1,157
down €1,157 (-13.7%), from €8,455 to €7,298
of which Plant, machinery and equipment: -€1,058
- Receivables within one year +€763
up €763 (+8.8%), from €8,625 to €9,388
- Profit (loss) carried forward +€10,663
up €10,663 (+92.4%), from €11,534 to €22,197
- Other debts -€6,382
no longer reported in 2025 (was €6,382)
- Tax, wage and social debts +€3,201
up €3,201 (+100%), from €3,192 to €6,393
- Trade debts +€1,581
up €1,581 (+158%), from €1,000 to €2,581
- Gross operating margin +€2,418
up €2,418 (+11.5%), from €20,941 to €23,359
- Depreciation +€1,327
up €1,327 (+93.5%), from €1,420 to €2,747
- Staff costs +€1,221
up €1,221 (+39.6%), from €3,087 to €4,308
- Financial charges +€685
up €685 (+65.6%), from €1,045 to €1,730
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 | €24,108 | €33,171 | +€9,063 | +37.6% |
| Fixed assets | 21/28 | €8,511 | €7,354 | -€1,157 | -13.6% |
| Tangible fixed assets | 22/27 | €8,455 | €7,298 | -€1,157 | -13.7% |
| Plant, machinery and equipment | 23 | €4,451 | €3,393 | -€1,058 | -23.8% |
| Furniture and vehicles | 24 | €4,004 | €3,905 | -€99 | -2.5% |
| Financial fixed assets | 28 | €56 | €56 | = | 0.0% |
| Current assets | 29/58 | €15,597 | €25,817 | +€10,220 | +65.5% |
| Amounts receivable within one year | 40/41 | €8,625 | €9,388 | +€763 | +8.8% |
| Trade receivables | 40 | €8,625 | €9,388 | +€763 | +8.8% |
| Cash at bank and in hand | 54/58 | €6,919 | €16,375 | +€9,456 | +137% |
| Deferred charges and accrued income | 490/1 | €53 | €54 | +€1 | +1.9% |
| Total equity and liabilities | 10/49 | €24,108 | €33,171 | +€9,063 | +37.6% |
| Equity | 10/15 | €13,534 | €24,197 | +€10,663 | +78.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,534 | €22,197 | +€10,663 | +92.4% |
| Amounts payable | 17/49 | €10,574 | €8,974 | -€1,600 | -15.1% |
| Amounts payable within one year | 42/48 | €10,574 | €8,974 | -€1,600 | -15.1% |
| Trade debts | 44 | €1,000 | €2,581 | +€1,581 | +158% |
| Suppliers | 440/4 | €1,000 | €2,581 | +€1,581 | +158% |
| Taxes, remuneration and social security | 45 | €3,192 | €6,393 | +€3,201 | +100% |
| Taxes | 450/3 | €3,192 | €6,393 | +€3,201 | +100% |
| Other amounts payable | 47/48 | €6,382 | - | -€6,382 | |
| Remuneration, social security and pensions | 62 | €3,087 | €4,308 | +€1,221 | +39.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,420 | €2,747 | +€1,327 | +93.5% |
| Other operating charges | 640/8 | €663 | €710 | +€47 | +7.1% |
| Gross operating margin | 9900 | €20,941 | €23,359 | +€2,418 | +11.5% |
| Operating profit (loss) | 9901 | €15,771 | €15,594 | -€177 | -1.1% |
| Financial charges | 65/66B | €1,045 | €1,730 | +€685 | +65.6% |
| Recurring financial charges | 65 | €1,045 | €1,730 | +€685 | +65.6% |
| Profit (loss) for the period before taxes | 9903 | €14,726 | €13,864 | -€862 | -5.9% |
| Income taxes | 67/77 | €3,192 | €3,201 | +€9 | +0.3% |
| Profit (loss) for the period | 9904 | €11,534 | €10,663 | -€871 | -7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €11,534 | €10,663 | -€871 | -7.6% |
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.