LOGARIANE: 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.
LOGARIANE
Largest movements
- Cash +€6,629
up €6,629 (+103.9%), from €6,383 to €13,012
mainly Other debts (+€4,292) and Net result for the year (+€3,334)
- Tangible fixed assets -€2,667
down €2,667 (-41.9%), from €6,364 to €3,697
- Receivables within one year +€1,744
new in 2025: €1,744
- Deferred charges and accrued income +€1,087
up €1,087 (+964.7%), from €113 to €1,199
- Other debts +€4,292
up €4,292 (+120.4%), from €3,565 to €7,857
- Profit (loss) carried forward +€2,501
up €2,501 (+34.3%), from €7,294 to €9,795
- Gross operating margin -€4,468
down €4,468 (-35.5%), from €12,590 to €8,122
- Depreciation +€1,030
up €1,030 (+63.0%), from €1,636 to €2,667
- Taxes -€708
down €708 (-25.3%), from €2,800 to €2,092
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 | €12,859 | €19,652 | +€6,793 | +52.8% |
| Fixed assets | 21/28 | €6,364 | €3,697 | -€2,667 | -41.9% |
| Tangible fixed assets | 22/27 | €6,364 | €3,697 | -€2,667 | -41.9% |
| Furniture and vehicles | 24 | €6,364 | €3,697 | -€2,667 | -41.9% |
| Current assets | 29/58 | €6,495 | €15,955 | +€9,460 | +145.6% |
| Amounts receivable within one year | 40/41 | - | €1,744 | +€1,744 | |
| Other amounts receivable | 41 | - | €1,744 | +€1,744 | |
| Cash at bank and in hand | 54/58 | €6,383 | €13,012 | +€6,629 | +103.9% |
| Deferred charges and accrued income | 490/1 | €113 | €1,199 | +€1,087 | +964.7% |
| Total equity and liabilities | 10/49 | €12,859 | €19,652 | +€6,793 | +52.8% |
| Equity | 10/15 | €7,794 | €10,295 | +€2,501 | +32.1% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,294 | €9,795 | +€2,501 | +34.3% |
| Amounts payable | 17/49 | €5,065 | €9,357 | +€4,292 | +84.8% |
| Amounts payable within one year | 42/48 | €5,065 | €9,357 | +€4,292 | +84.8% |
| Taxes, remuneration and social security | 45 | €1,500 | €1,500 | +€0 | 0.0% |
| Taxes | 450/3 | €1,500 | €1,500 | +€0 | 0.0% |
| Other amounts payable | 47/48 | €3,565 | €7,857 | +€4,292 | +120.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,636 | €2,667 | +€1,030 | +63.0% |
| Other operating charges | 640/8 | - | €30 | +€30 | |
| Gross operating margin | 9900 | €12,590 | €8,122 | -€4,468 | -35.5% |
| Operating profit (loss) | 9901 | €10,954 | €5,425 | -€5,528 | -50.5% |
| Financial charges | 65/66B | €1 | - | -€1 | |
| Recurring financial charges | 65 | €1 | - | -€1 | |
| Profit (loss) for the period before taxes | 9903 | €10,953 | €5,425 | -€5,528 | -50.5% |
| Income taxes | 67/77 | €2,800 | €2,092 | -€708 | -25.3% |
| Profit (loss) for the period | 9904 | €8,153 | €3,334 | -€4,820 | -59.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,153 | €3,334 | -€4,820 | -59.1% |
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 7 October 2026 via checked.be.