Logi: 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.
Logi
Largest movements
- Receivables within one year +€47,325
up €47,325 (+73.1%), from €64,740 to €112,065
of which Other amounts receivable: +€39,727
- Cash -€36,110
down €36,110 (-28.6%), from €126,460 to €90,349
mainly Receivables within one year (-€47,325) and Investment in fixed assets (net) (-€14,000)
- Intangible fixed assets -€11,918
down €11,918 (-23.0%), from €51,711 to €39,793
- Tangible fixed assets +€8,521
up €8,521 (+270.2%), from €3,153 to €11,674
of which Land and buildings: +€4,568
- Reserves +€10,000
up €10,000 (+7.7%), from €130,000 to €140,000
- Short-term financial debts -€7,303
no longer reported in 2025 (was €7,303)
- Profit (loss) carried forward +€5,546
up €5,546 (+39.0%), from €14,202 to €19,747
- Debts after one year -€4,983
down €4,983 (-27.8%), from €17,943 to €12,960
- Current portion of long-term debt +€4,628
new in 2025: €4,628
- Gross operating margin -€43,064
down €43,064 (-16.8%), from €256,605 to €213,541
- Taxes -€10,210
down €10,210 (-63.3%), from €16,128 to €5,919
- Staff costs +€9,559
up €9,559 (+6.0%), from €158,005 to €167,563
- Other operating charges -€4,228
down €4,228 (-51.6%), from €8,197 to €3,969
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 | €246,253 | €253,881 | +€7,628 | +3.1% |
| Fixed assets | 21/28 | €54,865 | €51,467 | -€3,398 | -6.2% |
| Intangible fixed assets | 21 | €51,711 | €39,793 | -€11,918 | -23.0% |
| Tangible fixed assets | 22/27 | €3,153 | €11,674 | +€8,521 | +270.2% |
| Land and buildings | 22 | - | €4,568 | +€4,568 | |
| Plant, machinery and equipment | 23 | €322 | €271 | -€50 | -15.7% |
| Furniture and vehicles | 24 | €2,832 | €6,834 | +€4,002 | +141.3% |
| Current assets | 29/58 | €191,388 | €202,414 | +€11,026 | +5.8% |
| Amounts receivable within one year | 40/41 | €64,740 | €112,065 | +€47,325 | +73.1% |
| Trade receivables | 40 | €12,491 | €20,089 | +€7,598 | +60.8% |
| Other amounts receivable | 41 | €52,249 | €91,976 | +€39,727 | +76.0% |
| Cash at bank and in hand | 54/58 | €126,460 | €90,349 | -€36,110 | -28.6% |
| Deferred charges and accrued income | 490/1 | €189 | - | -€189 | |
| Total equity and liabilities | 10/49 | €246,253 | €253,881 | +€7,628 | +3.1% |
| Equity | 10/15 | €164,202 | €179,747 | +€15,546 | +9.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €130,000 | €140,000 | +€10,000 | +7.7% |
| Distributable reserves | 133 | €130,000 | €140,000 | +€10,000 | +7.7% |
| Profit (loss) carried forward | 14 | €14,202 | €19,747 | +€5,546 | +39.0% |
| Amounts payable | 17/49 | €82,051 | €74,134 | -€7,917 | -9.6% |
| Amounts payable after more than one year | 17 | €17,943 | €12,960 | -€4,983 | -27.8% |
| Financial debts | 170/4 | €17,943 | €12,960 | -€4,983 | -27.8% |
| Amounts payable within one year | 42/48 | €63,527 | €61,174 | -€2,353 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | - | €4,628 | +€4,628 | |
| Financial debts | 43 | €7,303 | - | -€7,303 | |
| Other loans | 439 | €7,303 | - | -€7,303 | |
| Trade debts | 44 | €13,373 | €9,545 | -€3,828 | -28.6% |
| Suppliers | 440/4 | €13,373 | €9,545 | -€3,828 | -28.6% |
| Taxes, remuneration and social security | 45 | €42,851 | €47,001 | +€4,150 | +9.7% |
| Taxes | 450/3 | €19,376 | €20,836 | +€1,461 | +7.5% |
| Remuneration and social security | 454/9 | €23,476 | €26,165 | +€2,690 | +11.5% |
| Accrued charges and deferred income | 492/3 | €581 | - | -€581 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €158,005 | €167,563 | +€9,559 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,859 | €17,398 | +€2,539 | +17.1% |
| Other operating charges | 640/8 | €8,197 | €3,969 | -€4,228 | -51.6% |
| Gross operating margin | 9900 | €256,605 | €213,541 | -€43,064 | -16.8% |
| Operating profit (loss) | 9901 | €75,544 | €24,610 | -€50,934 | -67.4% |
| Financial income | 75/76B | €1,809 | €12 | -€1,797 | -99.3% |
| Recurring financial income | 75 | €1,809 | €12 | -€1,797 | -99.3% |
| Financial charges | 65/66B | €3,032 | €3,159 | +€127 | +4.2% |
| Recurring financial charges | 65 | €3,032 | €3,034 | +€2 | +0.1% |
| Non-recurring financial charges | 66B | - | €125 | +€125 | |
| Profit (loss) for the period before taxes | 9903 | €74,322 | €21,464 | -€52,857 | -71.1% |
| Income taxes | 67/77 | €16,128 | €5,919 | -€10,210 | -63.3% |
| Profit (loss) for the period | 9904 | €58,194 | €15,546 | -€42,648 | -73.3% |
| Profit (loss) for the period to be appropriated | 9905 | €58,194 | €15,546 | -€42,648 | -73.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.