WOIT LEA LOGOPEDE: 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.
WOIT LEA LOGOPEDE
Largest movements
- Tangible fixed assets +€22,451
up €22,451 (+261%), from €8,600 to €31,051
- Cash +€6,161
up €6,161 (+52.7%), from €11,694 to €17,855
mainly Net result for the year (+€15,461) and Debts after one year (+€11,369)
- Intangible fixed assets -€2,000
down €2,000 (-11.1%), from €18,000 to €16,000
- Formation expenses -€1,530
down €1,530 (-49.8%), from €3,071 to €1,541
- Deferred charges and accrued income +€1,105
up €1,105 (+699%), from €158 to €1,263
- Profit (loss) carried forward +€15,461
up €15,461 (+87.5%), from €17,667 to €33,128
- Debts after one year +€11,369
up €11,369 (+79.2%), from €14,353 to €25,722
- Current portion of long-term debt -€2,218
down €2,218 (-21.5%), from €10,320 to €8,102
- Gross operating margin -€3,748
down €3,748 (-11.4%), from €32,981 to €29,233
- Depreciation -€2,106
down €2,106 (-26.9%), from €7,820 to €5,714
- Taxes +€445
up €445 (+7.7%), from €5,749 to €6,194
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 | €49,832 | €75,664 | +€25,832 | +51.8% |
| Formation expenses | 20 | €3,071 | €1,541 | -€1,530 | -49.8% |
| Fixed assets | 21/28 | €26,600 | €47,051 | +€20,451 | +76.9% |
| Intangible fixed assets | 21 | €18,000 | €16,000 | -€2,000 | -11.1% |
| Tangible fixed assets | 22/27 | €8,600 | €31,051 | +€22,451 | +261% |
| Furniture and vehicles | 24 | €8,600 | €31,051 | +€22,451 | +261% |
| Current assets | 29/58 | €20,161 | €27,072 | +€6,911 | +34.3% |
| Amounts receivable within one year | 40/41 | €8,309 | €7,954 | -€355 | -4.3% |
| Trade receivables | 40 | €7,519 | €7,954 | +€435 | +5.8% |
| Other amounts receivable | 41 | €790 | - | -€790 | |
| Cash at bank and in hand | 54/58 | €11,694 | €17,855 | +€6,161 | +52.7% |
| Deferred charges and accrued income | 490/1 | €158 | €1,263 | +€1,105 | +699% |
| Total equity and liabilities | 10/49 | €49,832 | €75,664 | +€25,832 | +51.8% |
| Equity | 10/15 | €23,667 | €39,128 | +€15,461 | +65.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,667 | €33,128 | +€15,461 | +87.5% |
| Amounts payable | 17/49 | €26,165 | €36,536 | +€10,371 | +39.6% |
| Amounts payable after more than one year | 17 | €14,353 | €25,722 | +€11,369 | +79.2% |
| Financial debts | 170/4 | €14,353 | €25,722 | +€11,369 | +79.2% |
| Amounts payable within one year | 42/48 | €11,812 | €10,814 | -€998 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €10,320 | €8,102 | -€2,218 | -21.5% |
| Trade debts | 44 | €624 | €1,164 | +€540 | +86.5% |
| Suppliers | 440/4 | €624 | €1,164 | +€540 | +86.5% |
| Advances received on contracts in progress | 46 | - | €88 | +€88 | |
| Taxes, remuneration and social security | 45 | €749 | €1,194 | +€445 | +59.4% |
| Taxes | 450/3 | €749 | €1,194 | +€445 | +59.4% |
| Other amounts payable | 47/48 | €119 | €266 | +€147 | +124% |
| Non-recurring operating income | 76A | - | €4,523 | +€4,523 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,820 | €5,714 | -€2,106 | -26.9% |
| Other operating charges | 640/8 | €407 | €401 | -€6 | -1.5% |
| Gross operating margin | 9900 | €32,981 | €29,233 | -€3,748 | -11.4% |
| Operating profit (loss) | 9901 | €24,754 | €23,118 | -€1,636 | -6.6% |
| Financial income | 75/76B | €13 | €4 | -€9 | -69.2% |
| Recurring financial income | 75 | €13 | €4 | -€9 | -69.2% |
| Financial charges | 65/66B | €1,351 | €1,467 | +€116 | +8.6% |
| Recurring financial charges | 65 | €1,351 | €1,467 | +€116 | +8.6% |
| Profit (loss) for the period before taxes | 9903 | €23,416 | €21,655 | -€1,761 | -7.5% |
| Income taxes | 67/77 | €5,749 | €6,194 | +€445 | +7.7% |
| Profit (loss) for the period | 9904 | €17,667 | €15,461 | -€2,206 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,667 | €15,461 | -€2,206 | -12.5% |
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.