Le Logis: 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.
Le Logis
Largest movements
- Receivables within one year -€33,071
down €33,071 (-13.7%), from €242,035 to €208,964
of which Trade receivables: -€16,958
- Deferred charges and accrued income +€24,149
up €24,149 (+41.7%), from €57,858 to €82,007
- Tangible fixed assets -€13,714
down €13,714 (-38.9%), from €35,244 to €21,529
of which Furniture and vehicles: -€11,570
- Accrued charges and deferred income +€38,930
up €38,930 (+1928.2%), from €2,019 to €40,949
- Profit (loss) carried forward -€36,861
down €36,861 (-179.8%), from -€20,503 to -€57,364
- Debts within one year -€26,950
down €26,950 (-5.5%), from €486,060 to €459,110
of which Current portion of long-term debt: -€22,452
- Write-downs -€55,042
no longer reported in 2025 (was €55,042)
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 | €577,323 | €552,442 | -€24,880 | -4.3% |
| Fixed assets | 21/28 | €37,289 | €23,574 | -€13,714 | -36.8% |
| Tangible fixed assets | 22/27 | €35,244 | €21,529 | -€13,714 | -38.9% |
| Plant, machinery and equipment | 23 | €6,955 | €3,843 | -€3,112 | -44.7% |
| Furniture and vehicles | 24 | €22,959 | €11,389 | -€11,570 | -50.4% |
| Other tangible fixed assets | 26 | €5,330 | €6,298 | +€968 | +18.2% |
| Financial fixed assets | 28 | €2,045 | €2,045 | = | 0.0% |
| Current assets | 29/58 | €540,034 | €528,868 | -€11,166 | -2.1% |
| Amounts receivable within one year | 40/41 | €242,035 | €208,964 | -€33,071 | -13.7% |
| Trade receivables | 40 | €28,636 | €11,678 | -€16,958 | -59.2% |
| Other amounts receivable | 41 | €213,399 | €197,286 | -€16,113 | -7.6% |
| Cash at bank and in hand | 54/58 | €240,141 | €237,897 | -€2,244 | -0.9% |
| Deferred charges and accrued income | 490/1 | €57,858 | €82,007 | +€24,149 | +41.7% |
| Total equity and liabilities | 10/49 | €577,323 | €552,442 | -€24,880 | -4.3% |
| Equity | 10/15 | €89,244 | €52,383 | -€36,861 | -41.3% |
| Contributions | 10/11 | €109,747 | €109,747 | = | 0.0% |
| Capital | 10 | €109,747 | €109,747 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,503 | -€57,364 | -€36,861 | -179.8% |
| Amounts payable | 17/49 | €488,079 | €500,059 | +€11,981 | +2.5% |
| Amounts payable within one year | 42/48 | €486,060 | €459,110 | -€26,950 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €157,217 | €134,765 | -€22,452 | -14.3% |
| Trade debts | 44 | €122,229 | €162,571 | +€40,342 | +33.0% |
| Suppliers | 440/4 | €122,229 | €162,571 | +€40,342 | +33.0% |
| Taxes, remuneration and social security | 45 | €155,196 | €160,304 | +€5,108 | +3.3% |
| Taxes | 450/3 | €1,545 | - | -€1,545 | |
| Remuneration and social security | 454/9 | €153,651 | €160,304 | +€6,653 | +4.3% |
| Accrued charges and deferred income | 492/3 | €2,019 | €40,949 | +€38,930 | +1928.2% |
| Non-recurring operating income | 76A | - | €1,673 | +€1,673 | |
| Remuneration, social security and pensions | 62 | €1,781,901 | €1,782,176 | +€275 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,836 | €16,364 | -€4,471 | -21.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €55,042 | - | -€55,042 | |
| Other operating charges | 640/8 | €1,833 | €2,151 | +€317 | +17.3% |
| Non-recurring operating charges | 66A | €81 | €68,131 | +€68,050 | +83816.0% |
| Gross operating margin | 9900 | €1,787,124 | €1,780,569 | -€6,555 | -0.4% |
| Operating profit (loss) | 9901 | -€72,569 | -€88,254 | -€15,685 | -21.6% |
| Financial income | 75/76B | €1,468 | €2,201 | +€733 | +49.9% |
| Recurring financial income | 75 | €1,468 | €2,201 | +€733 | +49.9% |
| Financial charges | 65/66B | €358 | €388 | +€30 | +8.5% |
| Recurring financial charges | 65 | €358 | €388 | +€30 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | -€71,458 | -€86,441 | -€14,982 | -21.0% |
| Income taxes | 67/77 | €828 | €256 | -€572 | -69.1% |
| Profit (loss) for the period | 9904 | -€72,286 | -€86,697 | -€14,410 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€72,286 | -€86,697 | -€14,410 | -19.9% |
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 11 October 2026 via checked.be.