LOGAUJAL: 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.
LOGAUJAL
Largest movements
- Cash +€18,554
up €18,554 (+217.3%), from €8,538 to €27,092
mainly Net result for the year (+€24,769) and Trade debts (+€5,914)
- Receivables within one year +€10,544
up €10,544 (+102.8%), from €10,256 to €20,800
- Deferred charges and accrued income +€5,968
up €5,968 (+2616.5%), from €228 to €6,197
- Tangible fixed assets +€1,021
new in 2025: €1,021
- Profit (loss) carried forward +€19,769
up €19,769 (+114.2%), from €17,307 to €37,076
- Trade debts +€5,914
up €5,914 (+5150.0%), from €115 to €6,029
- Other debts +€5,000
new in 2025: €5,000
- Tax, wage and social debts +€4,328
new in 2025: €4,328
- Short-term financial debts +€1,076
new in 2025: €1,076
- Gross operating margin +€22,141
up €22,141 (+127.9%), from €17,311 to €39,452
- Taxes +€13,528
new in 2025: €13,528
- Other operating charges +€787
new in 2025: €787
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 | €19,022 | €55,109 | +€36,087 | +189.7% |
| Fixed assets | 21/28 | - | €1,021 | +€1,021 | |
| Tangible fixed assets | 22/27 | - | €1,021 | +€1,021 | |
| Furniture and vehicles | 24 | - | €1,021 | +€1,021 | |
| Current assets | 29/58 | €19,022 | €54,088 | +€35,066 | +184.3% |
| Amounts receivable within one year | 40/41 | €10,256 | €20,800 | +€10,544 | +102.8% |
| Other amounts receivable | 41 | €10,256 | €20,800 | +€10,544 | +102.8% |
| Cash at bank and in hand | 54/58 | €8,538 | €27,092 | +€18,554 | +217.3% |
| Deferred charges and accrued income | 490/1 | €228 | €6,197 | +€5,968 | +2616.5% |
| Total equity and liabilities | 10/49 | €19,022 | €55,109 | +€36,087 | +189.7% |
| Equity | 10/15 | €18,907 | €38,676 | +€19,769 | +104.6% |
| Contributions | 10/11 | €1,600 | €1,600 | = | 0.0% |
| Capital | 10 | €1,600 | €1,600 | = | 0.0% |
| Issued capital | 100 | €1,600 | €1,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,307 | €37,076 | +€19,769 | +114.2% |
| Amounts payable | 17/49 | €115 | €16,433 | +€16,319 | +14209.9% |
| Amounts payable within one year | 42/48 | €115 | €16,433 | +€16,319 | +14209.9% |
| Financial debts | 43 | - | €1,076 | +€1,076 | |
| Credit institutions | 430/8 | - | €1,076 | +€1,076 | |
| Trade debts | 44 | €115 | €6,029 | +€5,914 | +5150.0% |
| Suppliers | 440/4 | €115 | €6,029 | +€5,914 | +5150.0% |
| Taxes, remuneration and social security | 45 | - | €4,328 | +€4,328 | |
| Taxes | 450/3 | - | €4,328 | +€4,328 | |
| Other amounts payable | 47/48 | - | €5,000 | +€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €18 | +€18 | |
| Other operating charges | 640/8 | - | €787 | +€787 | |
| Gross operating margin | 9900 | €17,311 | €39,452 | +€22,141 | +127.9% |
| Operating profit (loss) | 9901 | €17,311 | €38,647 | +€21,336 | +123.3% |
| Financial charges | 65/66B | €4 | €350 | +€346 | +9234.7% |
| Recurring financial charges | 65 | €4 | €350 | +€346 | +9234.7% |
| Profit (loss) for the period before taxes | 9903 | €17,307 | €38,297 | +€20,990 | +121.3% |
| Income taxes | 67/77 | - | €13,528 | +€13,528 | |
| Profit (loss) for the period | 9904 | €17,307 | €24,769 | +€7,461 | +43.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,307 | €24,769 | +€7,461 | +43.1% |
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 2 October 2026 via checked.be.