FIELD LOGISTIC: what changed
Two fiscal 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.
FIELD LOGISTIC
Largest movements
- Cash -€287,221
down €287,221 (-67.0%), from €428,976 to €141,755
mainly Trade debts (-€218,217) and Net result for the year (-€33,214)
- Receivables within one year +€30,188
up €30,188 (+9.3%), from €323,850 to €354,037
of which Trade receivables: +€88,642
- Trade debts -€218,217
down €218,217 (-89.9%), from €242,792 to €24,575
- Profit (loss) carried forward -€33,214
down €33,214 (-12.7%), from €261,245 to €228,031
- Gross operating margin -€220,492
down €220,492 (-46.2%), from €477,598 to €257,105
- Staff costs -€103,521
down €103,521 (-26.4%), from €392,163 to €288,643
- Taxes -€16,213
down €16,213, from €13,314 to -€2,898
- Financial income -€13,207
down €13,207 (-81.0%), from €16,305 to €3,098
of which Non-recurring financial income: -€10,894
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 | €757,383 | €498,770 | -€258,613 | -34.1% |
| Fixed assets | 21/28 | €3,170 | €2,227 | -€944 | -29.8% |
| Tangible fixed assets | 22/27 | €3,170 | €2,227 | -€944 | -29.8% |
| Plant, machinery and equipment | 23 | €3,170 | €2,227 | -€944 | -29.8% |
| Current assets | 29/58 | €754,212 | €496,543 | -€257,669 | -34.2% |
| Amounts receivable within one year | 40/41 | €323,850 | €354,037 | +€30,188 | +9.3% |
| Trade receivables | 40 | €264,466 | €353,108 | +€88,642 | +33.5% |
| Other amounts receivable | 41 | €59,384 | €929 | -€58,455 | -98.4% |
| Cash at bank and in hand | 54/58 | €428,976 | €141,755 | -€287,221 | -67.0% |
| Deferred charges and accrued income | 490/1 | €1,386 | €751 | -€636 | -45.8% |
| Total equity and liabilities | 10/49 | €757,383 | €498,770 | -€258,613 | -34.1% |
| Equity | 10/15 | €477,654 | €444,440 | -€33,214 | -7.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €197,859 | €197,859 | = | 0.0% |
| Distributable reserves | 133 | €197,859 | €197,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €261,245 | €228,031 | -€33,214 | -12.7% |
| Amounts payable | 17/49 | €279,729 | €54,330 | -€225,399 | -80.6% |
| Amounts payable within one year | 42/48 | €278,954 | €53,743 | -€225,212 | -80.7% |
| Trade debts | 44 | €242,792 | €24,575 | -€218,217 | -89.9% |
| Suppliers | 440/4 | €242,792 | €24,575 | -€218,217 | -89.9% |
| Taxes, remuneration and social security | 45 | €36,162 | €29,168 | -€6,994 | -19.3% |
| Taxes | 450/3 | - | €8,251 | +€8,251 | |
| Remuneration and social security | 454/9 | €36,162 | €20,917 | -€15,245 | -42.2% |
| Accrued charges and deferred income | 492/3 | €775 | €588 | -€187 | -24.2% |
| Remuneration, social security and pensions | 62 | €392,163 | €288,643 | -€103,521 | -26.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €883 | €944 | +€61 | +6.9% |
| Other operating charges | 640/8 | €1,834 | €998 | -€836 | -45.6% |
| Non-recurring operating charges | 66A | €69,696 | - | -€69,696 | |
| Gross operating margin | 9900 | €477,598 | €257,105 | -€220,492 | -46.2% |
| Operating profit (loss) | 9901 | €13,021 | -€33,479 | -€46,500 | |
| Financial income | 75/76B | €16,305 | €3,098 | -€13,207 | -81.0% |
| Recurring financial income | 75 | €5,412 | €3,098 | -€2,314 | -42.8% |
| Non-recurring financial income | 76B | €10,894 | - | -€10,894 | |
| Financial charges | 65/66B | €4,775 | €5,731 | +€956 | +20.0% |
| Recurring financial charges | 65 | €4,775 | €4,052 | -€723 | -15.1% |
| Non-recurring financial charges | 66B | - | €1,679 | +€1,679 | |
| Profit (loss) for the period before taxes | 9903 | €24,551 | -€36,112 | -€60,664 | |
| Income taxes | 67/77 | €13,314 | -€2,898 | -€16,213 | |
| Profit (loss) for the period | 9904 | €11,237 | -€33,214 | -€44,451 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,237 | -€33,214 | -€44,451 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.