Logéa: 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.
Logéa
Largest movements
- Tangible fixed assets +€17,924
up €17,924 (+425.5%), from €4,212 to €22,136
of which Other tangible fixed assets: +€17,267
- Cash +€12,290
up €12,290 (+789.3%), from €1,557 to €13,847
mainly Net result for the year (+€24,335) and Tax, wage and social debts (+€11,322)
- Receivables within one year +€5,148
up €5,148 (+78.7%), from €6,539 to €11,687
of which Trade receivables: +€4,829
- Intangible fixed assets -€1,677
down €1,677 (-20.7%), from €8,099 to €6,422
- Tax, wage and social debts +€11,322
up €11,322 (+135.4%), from €8,363 to €19,685
of which Taxes: +€12,311
- Other debts +€10,574
up €10,574 (+393.1%), from €2,690 to €13,264
- Reserves +€6,624
new in 2025: €6,624
- Profit (loss) carried forward +€4,710
no longer reported in 2025 (was -€4,710)
- Gross operating margin +€45,866
up €45,866 (+1141.5%), from €4,018 to €49,884
- Taxes +€10,291
up €10,291 (+603.9%), from €1,704 to €11,995
- Depreciation +€4,540
up €4,540 (+464.7%), from €977 to €5,517
- Staff costs +€826
up €826 (+14.1%), from €5,868 to €6,694
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 | €22,144 | €55,786 | +€33,642 | +151.9% |
| Fixed assets | 21/28 | €12,311 | €28,558 | +€16,247 | +132.0% |
| Intangible fixed assets | 21 | €8,099 | €6,422 | -€1,677 | -20.7% |
| Tangible fixed assets | 22/27 | €4,212 | €22,136 | +€17,924 | +425.5% |
| Furniture and vehicles | 24 | €4,212 | €4,869 | +€657 | +15.6% |
| Other tangible fixed assets | 26 | - | €17,267 | +€17,267 | |
| Current assets | 29/58 | €9,833 | €27,228 | +€17,395 | +176.9% |
| Amounts receivable within one year | 40/41 | €6,539 | €11,687 | +€5,148 | +78.7% |
| Trade receivables | 40 | €6,266 | €11,095 | +€4,829 | +77.1% |
| Other amounts receivable | 41 | €273 | €592 | +€319 | +116.8% |
| Cash at bank and in hand | 54/58 | €1,557 | €13,847 | +€12,290 | +789.3% |
| Deferred charges and accrued income | 490/1 | €1,737 | €1,694 | -€43 | -2.5% |
| Total equity and liabilities | 10/49 | €22,144 | €55,786 | +€33,642 | +151.9% |
| Equity | 10/15 | €290 | €11,624 | +€11,334 | +3908.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €6,624 | +€6,624 | |
| Distributable reserves | 133 | - | €6,624 | +€6,624 | |
| Profit (loss) carried forward | 14 | -€4,710 | - | +€4,710 | |
| Amounts payable | 17/49 | €21,854 | €44,162 | +€22,308 | +102.1% |
| Amounts payable within one year | 42/48 | €21,854 | €44,162 | +€22,308 | +102.1% |
| Trade debts | 44 | €10,801 | €11,213 | +€412 | +3.8% |
| Suppliers | 440/4 | €10,801 | €11,213 | +€412 | +3.8% |
| Taxes, remuneration and social security | 45 | €8,363 | €19,685 | +€11,322 | +135.4% |
| Taxes | 450/3 | €4,797 | €17,108 | +€12,311 | +256.6% |
| Remuneration and social security | 454/9 | €3,566 | €2,577 | -€989 | -27.7% |
| Other amounts payable | 47/48 | €2,690 | €13,264 | +€10,574 | +393.1% |
| Remuneration, social security and pensions | 62 | €5,868 | €6,694 | +€826 | +14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €977 | €5,517 | +€4,540 | +464.7% |
| Other operating charges | 640/8 | €625 | €1,031 | +€406 | +65.0% |
| Gross operating margin | 9900 | €4,018 | €49,884 | +€45,866 | +1141.5% |
| Operating profit (loss) | 9901 | -€3,452 | €36,642 | +€40,094 | |
| Financial income | 75/76B | €8 | €4 | -€4 | -50.0% |
| Recurring financial income | 75 | €8 | €4 | -€4 | -50.0% |
| Financial charges | 65/66B | €93 | €316 | +€223 | +239.8% |
| Recurring financial charges | 65 | €93 | €316 | +€223 | +239.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,537 | €36,330 | +€39,867 | |
| Income taxes | 67/77 | €1,704 | €11,995 | +€10,291 | +603.9% |
| Profit (loss) for the period | 9904 | -€5,241 | €24,335 | +€29,576 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,241 | €24,335 | +€29,576 |
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 1 October 2026 via checked.be.