MP LOGOPEDIE: 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.
MP LOGOPEDIE
Largest movements
- Receivables within one year +€15,250
up €15,250 (+299.5%), from €5,092 to €20,342
- Tangible fixed assets -€6,262
down €6,262 (-47.0%), from €13,333 to €7,071
of which Furniture and vehicles: -€6,666
- Cash +€3,819
up €3,819 (+18.7%), from €20,395 to €24,214
mainly Net result for the year (+€17,827) and Depreciation (+€6,779)
- Deferred charges and accrued income +€924
new in 2025: €924
- Profit (loss) carried forward +€17,827
up €17,827 (+61.3%), from €29,070 to €46,897
- Tax, wage and social debts -€4,291
down €4,291 (-71.4%), from €6,010 to €1,719
- Gross operating margin -€13,867
down €13,867 (-29.3%), from €47,377 to €33,510
- Taxes -€3,041
down €3,041 (-27.6%), from €11,010 to €7,969
- Other operating charges +€617
up €617 (+265.1%), from €233 to €849
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 | €38,821 | €52,551 | +€13,731 | +35.4% |
| Fixed assets | 21/28 | €13,333 | €7,071 | -€6,262 | -47.0% |
| Tangible fixed assets | 22/27 | €13,333 | €7,071 | -€6,262 | -47.0% |
| Plant, machinery and equipment | 23 | - | €404 | +€404 | |
| Furniture and vehicles | 24 | €13,333 | €6,667 | -€6,666 | -50.0% |
| Current assets | 29/58 | €25,487 | €45,480 | +€19,993 | +78.4% |
| Amounts receivable within one year | 40/41 | €5,092 | €20,342 | +€15,250 | +299.5% |
| Other amounts receivable | 41 | €5,092 | €20,342 | +€15,250 | +299.5% |
| Cash at bank and in hand | 54/58 | €20,395 | €24,214 | +€3,819 | +18.7% |
| Deferred charges and accrued income | 490/1 | - | €924 | +€924 | |
| Total equity and liabilities | 10/49 | €38,821 | €52,551 | +€13,731 | +35.4% |
| Equity | 10/15 | €32,070 | €49,897 | +€17,827 | +55.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,070 | €46,897 | +€17,827 | +61.3% |
| Amounts payable | 17/49 | €6,750 | €2,654 | -€4,096 | -60.7% |
| Amounts payable within one year | 42/48 | €6,750 | €2,654 | -€4,096 | -60.7% |
| Trade debts | 44 | €741 | €935 | +€195 | +26.3% |
| Suppliers | 440/4 | €741 | €935 | +€195 | +26.3% |
| Taxes, remuneration and social security | 45 | €6,010 | €1,719 | -€4,291 | -71.4% |
| Taxes | 450/3 | €6,010 | €1,719 | -€4,291 | -71.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,024 | €6,779 | -€245 | -3.5% |
| Other operating charges | 640/8 | €233 | €849 | +€617 | +265.1% |
| Gross operating margin | 9900 | €47,377 | €33,510 | -€13,867 | -29.3% |
| Operating profit (loss) | 9901 | €40,120 | €25,881 | -€14,239 | -35.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €40 | €85 | +€45 | +112.5% |
| Recurring financial charges | 65 | €40 | €85 | +€45 | +112.5% |
| Profit (loss) for the period before taxes | 9903 | €40,080 | €25,796 | -€14,284 | -35.6% |
| Income taxes | 67/77 | €11,010 | €7,969 | -€3,041 | -27.6% |
| Profit (loss) for the period | 9904 | €29,070 | €17,827 | -€11,243 | -38.7% |
| Profit (loss) for the period to be appropriated | 9905 | €29,070 | €17,827 | -€11,243 | -38.7% |
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 10 October 2026 via checked.be.