LOG CONSULTING: 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.
LOG CONSULTING
Largest movements
- Cash +€47,555
up €47,555 (+161.0%), from €29,534 to €77,089
mainly Net result for the year (+€47,877) and Tax, wage and social debts (+€6,331)
- Receivables within one year +€4,368
up €4,368 (+36.5%), from €11,980 to €16,349
- Tangible fixed assets +€2,268
up €2,268 (+94.7%), from €2,393 to €4,661
of which Plant, machinery and equipment: +€1,459
- Profit (loss) carried forward +€47,877
up €47,877 (+171.7%), from €27,889 to €75,766
- Tax, wage and social debts +€6,331
up €6,331 (+44.1%), from €14,360 to €20,692
of which Taxes: +€6,555
- Gross operating margin +€26,981
up €26,981 (+74.8%), from €36,074 to €63,056
- Taxes +€5,358
up €5,358 (+70.4%), from €7,611 to €12,969
- Depreciation +€1,639
up €1,639 (+403.0%), from €407 to €2,046
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 | €45,764 | €100,304 | +€54,540 | +119.2% |
| Fixed assets | 21/28 | €2,393 | €4,661 | +€2,268 | +94.7% |
| Tangible fixed assets | 22/27 | €2,393 | €4,661 | +€2,268 | +94.7% |
| Plant, machinery and equipment | 23 | - | €1,459 | +€1,459 | |
| Furniture and vehicles | 24 | €2,393 | €3,201 | +€808 | +33.8% |
| Current assets | 29/58 | €43,371 | €95,643 | +€52,272 | +120.5% |
| Amounts receivable within one year | 40/41 | €11,980 | €16,349 | +€4,368 | +36.5% |
| Trade receivables | 40 | €11,980 | €16,349 | +€4,368 | +36.5% |
| Cash at bank and in hand | 54/58 | €29,534 | €77,089 | +€47,555 | +161.0% |
| Deferred charges and accrued income | 490/1 | €1,856 | €2,205 | +€349 | +18.8% |
| Total equity and liabilities | 10/49 | €45,764 | €100,304 | +€54,540 | +119.2% |
| Equity | 10/15 | €29,889 | €77,766 | +€47,877 | +160.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,889 | €75,766 | +€47,877 | +171.7% |
| Amounts payable | 17/49 | €15,875 | €22,538 | +€6,663 | +42.0% |
| Amounts payable within one year | 42/48 | €15,875 | €22,538 | +€6,663 | +42.0% |
| Trade debts | 44 | €923 | €1,411 | +€487 | +52.8% |
| Suppliers | 440/4 | €923 | €1,411 | +€487 | +52.8% |
| Taxes, remuneration and social security | 45 | €14,360 | €20,692 | +€6,331 | +44.1% |
| Taxes | 450/3 | €14,136 | €20,692 | +€6,555 | +46.4% |
| Remuneration and social security | 454/9 | €224 | - | -€224 | |
| Other amounts payable | 47/48 | €592 | €436 | -€156 | -26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €407 | €2,046 | +€1,639 | +403.0% |
| Other operating charges | 640/8 | €159 | €101 | -€58 | -36.6% |
| Gross operating margin | 9900 | €36,074 | €63,056 | +€26,981 | +74.8% |
| Operating profit (loss) | 9901 | €35,508 | €60,909 | +€25,400 | +71.5% |
| Financial charges | 65/66B | €9 | €63 | +€54 | +617.4% |
| Recurring financial charges | 65 | €9 | €61 | +€53 | +598.5% |
| Non-recurring financial charges | 66B | - | €2 | +€2 | |
| Profit (loss) for the period before taxes | 9903 | €35,500 | €60,846 | +€25,346 | +71.4% |
| Income taxes | 67/77 | €7,611 | €12,969 | +€5,358 | +70.4% |
| Profit (loss) for the period | 9904 | €27,889 | €47,877 | +€19,988 | +71.7% |
| Profit (loss) for the period to be appropriated | 9905 | €27,889 | €47,877 | +€19,988 | +71.7% |
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.