jimmy logan: what changed
jimmy logan
Largest movements
- Cash +€13,563
up €13,563 (+61.0%), from €22,244 to €35,807
mainly Net result for the year (+€6,021) and Tax, wage and social debts (+€5,851)
- Receivables within one year -€4,200
down €4,200 (-50.7%), from €8,281 to €4,081
- Tangible fixed assets -€2,441
down €2,441 (-29.2%), from €8,365 to €5,924
of which Furniture and vehicles: -€1,270
- Profit (loss) carried forward +€6,021
up €6,021 (+1,350%), from €446 to €6,467
- Tax, wage and social debts +€5,851
up €5,851 (+79.6%), from €7,349 to €13,200
of which Remuneration and social security: +€6,000
- Trade debts -€2,872
down €2,872 (-32.3%), from €8,884 to €6,012
- Other debts -€2,119
down €2,119 (-33.8%), from €6,266 to €4,146
- Financial charges -€642
down €642 (-81.1%), from €792 to €150
- Depreciation +€639
up €639 (+35.4%), from €1,802 to €2,441
- Gross operating margin +€441
up €441 (+4.7%), from €9,413 to €9,854
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,712 | €49,593 | +€6,880 | +16.1% |
| Fixed assets | 21/28 | €10,791 | €8,350 | -€2,441 | -22.6% |
| Tangible fixed assets | 22/27 | €8,365 | €5,924 | -€2,441 | -29.2% |
| Plant, machinery and equipment | 23 | €1,877 | €1,647 | -€230 | -12.3% |
| Furniture and vehicles | 24 | €4,637 | €3,367 | -€1,270 | -27.4% |
| Leasing and similar rights | 25 | €0 | €0 | = | 0.0% |
| Other tangible fixed assets | 26 | €1,851 | €910 | -€941 | -50.8% |
| Financial fixed assets | 28 | €2,426 | €2,426 | = | 0.0% |
| Current assets | 29/58 | €31,921 | €41,243 | +€9,322 | +29.2% |
| Stocks and contracts in progress | 3 | €703 | €354 | -€350 | -49.7% |
| Stocks | 30/36 | €703 | €354 | -€350 | -49.7% |
| Amounts receivable within one year | 40/41 | €8,281 | €4,081 | -€4,200 | -50.7% |
| Trade receivables | 40 | €8,281 | €4,081 | -€4,200 | -50.7% |
| Cash at bank and in hand | 54/58 | €22,244 | €35,807 | +€13,563 | +61.0% |
| Deferred charges and accrued income | 490/1 | €693 | €1,002 | +€309 | +44.6% |
| Total equity and liabilities | 10/49 | €42,712 | €49,593 | +€6,880 | +16.1% |
| Equity | 10/15 | €19,793 | €25,814 | +€6,021 | +30.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €747 | €747 | = | 0.0% |
| Non-distributable reserves | 130/1 | €747 | €747 | = | 0.0% |
| Reserves not available under the articles | 1311 | €747 | €747 | = | 0.0% |
| Profit (loss) carried forward | 14 | €446 | €6,467 | +€6,021 | +1,350% |
| Amounts payable | 17/49 | €22,919 | €23,778 | +€859 | +3.7% |
| Amounts payable within one year | 42/48 | €22,919 | €23,778 | +€859 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €420 | €420 | = | 0.0% |
| Trade debts | 44 | €8,884 | €6,012 | -€2,872 | -32.3% |
| Suppliers | 440/4 | €8,884 | €6,012 | -€2,872 | -32.3% |
| Taxes, remuneration and social security | 45 | €7,349 | €13,200 | +€5,851 | +79.6% |
| Taxes | 450/3 | €1,296 | €1,147 | -€149 | -11.5% |
| Remuneration and social security | 454/9 | €6,053 | €12,053 | +€6,000 | +99.1% |
| Other amounts payable | 47/48 | €6,266 | €4,146 | -€2,119 | -33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,802 | €2,441 | +€639 | +35.4% |
| Other operating charges | 640/8 | €1,021 | €1,050 | +€29 | +2.9% |
| Gross operating margin | 9900 | €9,413 | €9,854 | +€441 | +4.7% |
| Operating profit (loss) | 9901 | €6,589 | €6,362 | -€227 | -3.4% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €792 | €150 | -€642 | -81.1% |
| Recurring financial charges | 65 | €792 | €150 | -€642 | -81.1% |
| Profit (loss) for the period before taxes | 9903 | €5,800 | €6,212 | +€412 | +7.1% |
| Income taxes | 67/77 | €182 | €191 | +€9 | +5.2% |
| Profit (loss) for the period | 9904 | €5,618 | €6,021 | +€403 | +7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €5,618 | €6,021 | +€403 | +7.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.