LOGANTA: 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.
LOGANTA
Largest movements
- Cash -€20,808
down €20,808 (-16.1%), from €129,165 to €108,356
mainly Other debts (-€32,357) and Investment in fixed assets (net) (-€7,860)
- Intangible fixed assets -€19,800
down €19,800 (-54.5%), from €36,300 to €16,500
- Receivables within one year +€7,231
up €7,231 (+28.7%), from €25,238 to €32,469
of which Trade receivables: +€7,413
- Other debts -€32,357
down €32,357 (-37.6%), from €85,989 to €53,632
- Profit (loss) carried forward -€3,791
down €3,791 (-4.1%), from €92,646 to €88,855
- Tax, wage and social debts +€3,112
up €3,112 (+70.9%), from €4,390 to €7,502
of which Taxes: +€3,112
- Gross operating margin +€8,047
up €8,047 (+36.5%), from €22,053 to €30,100
- Other operating charges +€2,019
up €2,019 (+33.9%), from €5,953 to €7,972
- Depreciation +€904
up €904 (+3.6%), from €24,811 to €25,715
- Financial income -€473
down €473 (-97.7%), from €484 to €11
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 | €210,140 | €179,358 | -€30,783 | -14.6% |
| Fixed assets | 21/28 | €55,039 | €37,184 | -€17,855 | -32.4% |
| Intangible fixed assets | 21 | €36,300 | €16,500 | -€19,800 | -54.5% |
| Tangible fixed assets | 22/27 | €18,739 | €20,684 | +€1,945 | +10.4% |
| Plant, machinery and equipment | 23 | €90 | €444 | +€354 | +393.5% |
| Furniture and vehicles | 24 | €10,904 | €6,754 | -€4,150 | -38.1% |
| Other tangible fixed assets | 26 | €7,745 | €13,486 | +€5,741 | +74.1% |
| Current assets | 29/58 | €155,101 | €142,174 | -€12,928 | -8.3% |
| Amounts receivable within one year | 40/41 | €25,238 | €32,469 | +€7,231 | +28.7% |
| Trade receivables | 40 | €20,214 | €27,627 | +€7,413 | +36.7% |
| Other amounts receivable | 41 | €5,024 | €4,842 | -€182 | -3.6% |
| Cash at bank and in hand | 54/58 | €129,165 | €108,356 | -€20,808 | -16.1% |
| Deferred charges and accrued income | 490/1 | €699 | €1,349 | +€650 | +93.0% |
| Total equity and liabilities | 10/49 | €210,140 | €179,358 | -€30,783 | -14.6% |
| Equity | 10/15 | €113,106 | €109,315 | -€3,791 | -3.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,646 | €88,855 | -€3,791 | -4.1% |
| Amounts payable | 17/49 | €97,034 | €70,043 | -€26,992 | -27.8% |
| Amounts payable within one year | 42/48 | €91,928 | €62,935 | -€28,993 | -31.5% |
| Trade debts | 44 | €1,549 | €1,800 | +€251 | +16.2% |
| Suppliers | 440/4 | €1,549 | €1,800 | +€251 | +16.2% |
| Taxes, remuneration and social security | 45 | €4,390 | €7,502 | +€3,112 | +70.9% |
| Taxes | 450/3 | €2,990 | €6,102 | +€3,112 | +104.1% |
| Remuneration and social security | 454/9 | €1,400 | €1,400 | = | 0.0% |
| Other amounts payable | 47/48 | €85,989 | €53,632 | -€32,357 | -37.6% |
| Accrued charges and deferred income | 492/3 | €5,107 | €7,108 | +€2,001 | +39.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,811 | €25,715 | +€904 | +3.6% |
| Other operating charges | 640/8 | €5,953 | €7,972 | +€2,019 | +33.9% |
| Gross operating margin | 9900 | €22,053 | €30,100 | +€8,047 | +36.5% |
| Operating profit (loss) | 9901 | -€8,712 | -€3,588 | +€5,124 | +58.8% |
| Financial income | 75/76B | €484 | €11 | -€473 | -97.7% |
| Recurring financial income | 75 | €484 | €11 | -€473 | -97.7% |
| Financial charges | 65/66B | €90 | €56 | -€34 | -38.0% |
| Recurring financial charges | 65 | €90 | €56 | -€34 | -38.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,318 | -€3,633 | +€4,685 | +56.3% |
| Income taxes | 67/77 | €163 | €158 | -€5 | -3.3% |
| Profit (loss) for the period | 9904 | -€8,481 | -€3,791 | +€4,690 | +55.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,481 | -€3,791 | +€4,690 | +55.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.