La Logette: 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.
La Logette
Largest movements
- Receivables within one year +€13,723
up €13,723 (+28.4%), from €48,242 to €61,964
of which Trade receivables: +€22,609
- Cash +€9,917
up €9,917 (+71.4%), from €13,883 to €23,801
mainly Trade debts (+€24,190) and Depreciation (+€20,427)
- Stocks and contracts +€3,713
up €3,713 (+37.7%), from €9,839 to €13,552
- Trade debts +€24,190
up €24,190 (+105.6%), from €22,913 to €47,103
- Reserves +€20,351
up €20,351 (+150.0%), from €13,567 to €33,917
- Debts after one year -€15,077
down €15,077 (-13.3%), from €113,625 to €98,548
- Gross operating margin +€14,637
up €14,637 (+37.6%), from €38,905 to €53,542
- Taxes +€4,537
up €4,537 (+99.3%), from €4,567 to €9,104
- Depreciation +€2,129
up €2,129 (+11.6%), from €18,297 to €20,427
- Financial charges +€1,180
up €1,180 (+47.6%), from €2,481 to €3,661
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €294,326 | €320,399 | +€26,073 | +8.9% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €221,806 | €220,531 | -€1,275 | -0.6% |
| Tangible fixed assets | 22/27 | €221,806 | €220,531 | -€1,275 | -0.6% |
| Land and buildings | 22 | €117,783 | €121,945 | +€4,162 | +3.5% |
| Plant, machinery and equipment | 23 | €16,019 | €18,984 | +€2,965 | +18.5% |
| Furniture and vehicles | 24 | €88,004 | €79,602 | -€8,402 | -9.5% |
| Current assets | 29/58 | €72,520 | €99,868 | +€27,348 | +37.7% |
| Stocks and contracts in progress | 3 | €9,839 | €13,552 | +€3,713 | +37.7% |
| Stocks | 30/36 | €9,839 | €13,552 | +€3,713 | +37.7% |
| Amounts receivable within one year | 40/41 | €48,242 | €61,964 | +€13,723 | +28.4% |
| Trade receivables | 40 | €29,320 | €51,929 | +€22,609 | +77.1% |
| Other amounts receivable | 41 | €18,922 | €10,035 | -€8,886 | -47.0% |
| Cash at bank and in hand | 54/58 | €13,883 | €23,801 | +€9,917 | +71.4% |
| Deferred charges and accrued income | 490/1 | €556 | €551 | -€5 | -0.9% |
| Total equity and liabilities | 10/49 | €294,326 | €320,399 | +€26,073 | +8.9% |
| Equity | 10/15 | €52,513 | €72,864 | +€20,351 | +38.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | - | -€3,000 | |
| Issued capital | 100 | €3,000 | - | -€3,000 | |
| Reserves | 13 | €13,567 | €33,917 | +€20,351 | +150.0% |
| Distributable reserves | 133 | €13,567 | €33,917 | +€20,351 | +150.0% |
| Profit (loss) carried forward | 14 | €35,946 | €35,946 | = | 0.0% |
| Amounts payable | 17/49 | €241,812 | €247,535 | +€5,722 | +2.4% |
| Amounts payable after more than one year | 17 | €113,625 | €98,548 | -€15,077 | -13.3% |
| Financial debts | 170/4 | €113,625 | €98,548 | -€15,077 | -13.3% |
| Amounts payable within one year | 42/48 | €128,188 | €148,987 | +€20,800 | +16.2% |
| Current portion of amounts payable after more than one year | 42 | €14,654 | €15,077 | +€423 | +2.9% |
| Trade debts | 44 | €22,913 | €47,103 | +€24,190 | +105.6% |
| Suppliers | 440/4 | €22,913 | €47,103 | +€24,190 | +105.6% |
| Advances received on contracts in progress | 46 | €1,371 | €161 | -€1,210 | -88.3% |
| Taxes, remuneration and social security | 45 | €4,567 | €2,190 | -€2,377 | -52.1% |
| Taxes | 450/3 | €4,567 | €2,190 | -€2,377 | -52.1% |
| Other amounts payable | 47/48 | €84,683 | €84,456 | -€227 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,297 | €20,427 | +€2,129 | +11.6% |
| Gross operating margin | 9900 | €38,905 | €53,542 | +€14,637 | +37.6% |
| Operating profit (loss) | 9901 | €20,608 | €33,115 | +€12,508 | +60.7% |
| Financial income | 75/76B | €7 | €0 | -€7 | -98.8% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -98.8% |
| Financial charges | 65/66B | €2,481 | €3,661 | +€1,180 | +47.6% |
| Recurring financial charges | 65 | €2,481 | €3,661 | +€1,180 | +47.6% |
| Profit (loss) for the period before taxes | 9903 | €18,134 | €29,454 | +€11,321 | +62.4% |
| Income taxes | 67/77 | €4,567 | €9,104 | +€4,537 | +99.3% |
| Profit (loss) for the period | 9904 | €13,567 | €20,351 | +€6,784 | +50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,567 | €20,351 | +€6,784 | +50.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.