Studio 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.
Studio Logopedie
Largest movements
- Cash +€8,160
up €8,160 (+10.4%), from €78,221 to €86,381
mainly Net result for the year (+€16,772) and Depreciation (+€3,335)
- Tangible fixed assets +€4,642
up €4,642 (+38.2%), from €12,139 to €16,781
of which Other tangible fixed assets: +€9,151
- Reserves +€16,772
up €16,772 (+25.9%), from €64,708 to €81,480
- Trade debts -€4,391
down €4,391 (-92.4%), from €4,750 to €359
- Gross operating margin +€3,885
up €3,885 (+14.3%), from €27,146 to €31,032
- Taxes +€2,543
up €2,543 (+35.3%), from €7,204 to €9,747
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 | €91,894 | €104,734 | +€12,840 | +14.0% |
| Formation expenses | 20 | €377 | €127 | -€250 | -66.2% |
| Fixed assets | 21/28 | €12,139 | €16,781 | +€4,642 | +38.2% |
| Tangible fixed assets | 22/27 | €12,139 | €16,781 | +€4,642 | +38.2% |
| Land and buildings | 22 | €11,366 | €0 | -€11,366 | -100% |
| Plant, machinery and equipment | 23 | €596 | €286 | -€310 | -52.0% |
| Furniture and vehicles | 24 | €177 | €7,343 | +€7,167 | +4,052% |
| Other tangible fixed assets | 26 | - | €9,151 | +€9,151 | |
| Current assets | 29/58 | €79,378 | €87,826 | +€8,448 | +10.6% |
| Cash at bank and in hand | 54/58 | €78,221 | €86,381 | +€8,160 | +10.4% |
| Deferred charges and accrued income | 490/1 | €1,157 | €1,445 | +€287 | +24.8% |
| Total equity and liabilities | 10/49 | €91,894 | €104,734 | +€12,840 | +14.0% |
| Equity | 10/15 | €74,708 | €91,480 | +€16,772 | +22.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €64,708 | €81,480 | +€16,772 | +25.9% |
| Distributable reserves | 133 | €64,708 | €81,480 | +€16,772 | +25.9% |
| Amounts payable | 17/49 | €17,186 | €13,254 | -€3,932 | -22.9% |
| Amounts payable within one year | 42/48 | €17,186 | €13,185 | -€4,001 | -23.3% |
| Trade debts | 44 | €4,750 | €359 | -€4,391 | -92.4% |
| Suppliers | 440/4 | €4,750 | €359 | -€4,391 | -92.4% |
| Taxes, remuneration and social security | 45 | €2,234 | €3,041 | +€807 | +36.1% |
| Taxes | 450/3 | €2,234 | €2,981 | +€747 | +33.4% |
| Remuneration and social security | 454/9 | - | €60 | +€60 | |
| Other amounts payable | 47/48 | €10,202 | €9,785 | -€417 | -4.1% |
| Accrued charges and deferred income | 492/3 | - | €69 | +€69 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,044 | €3,335 | +€291 | +9.6% |
| Other operating charges | 640/8 | €1,422 | €1,164 | -€258 | -18.1% |
| Gross operating margin | 9900 | €27,146 | €31,032 | +€3,885 | +14.3% |
| Operating profit (loss) | 9901 | €22,681 | €26,533 | +€3,852 | +17.0% |
| Financial income | 75/76B | €34 | €71 | +€37 | +109% |
| Recurring financial income | 75 | €34 | €71 | +€37 | +109% |
| Financial charges | 65/66B | €89 | €86 | -€4 | -4.2% |
| Recurring financial charges | 65 | €89 | €86 | -€4 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €22,625 | €26,518 | +€3,893 | +17.2% |
| Income taxes | 67/77 | €7,204 | €9,747 | +€2,543 | +35.3% |
| Profit (loss) for the period | 9904 | €15,422 | €16,772 | +€1,350 | +8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,422 | €16,772 | +€1,350 | +8.8% |
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 19 October 2026 via checked.be.