LOGI-BOIS: 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.
LOGI-BOIS
Largest movements
- Cash +€51,298
up €51,298 (+91.3%), from €56,217 to €107,515
mainly Trade debts (+€88,183) and Net result for the year (+€30,352)
- Tangible fixed assets +€8,149
up €8,149 (+32.0%), from €25,479 to €33,628
of which Plant, machinery and equipment: +€23,187
- Stocks and contracts +€5,308
up €5,308 (+9.0%), from €58,752 to €64,060
- Trade debts +€88,183
up €88,183 (+81.9%), from €107,707 to €195,890
- Profit (loss) carried forward -€19,648
down €19,648 (-55.9%), from €35,161 to €15,513
- Other debts -€17,970
down €17,970 (-98.2%), from €18,303 to €333
- Short-term financial debts +€14,676
new in 2025: €14,676
- Debts after one year -€11,433
down €11,433 (-10.5%), from €108,651 to €97,218
- Gross operating margin -€5,639
down €5,639 (-3.9%), from €142,898 to €137,259
- Depreciation +€5,510
up €5,510 (+44.0%), from €12,516 to €18,026
- Other operating charges -€4,805
down €4,805 (-72.0%), from €6,677 to €1,871
- Staff costs +€2,144
up €2,144 (+3.3%), from €65,579 to €67,723
- Taxes -€2,098
down €2,098 (-13.6%), from €15,461 to €13,363
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.
Derived cash bridge
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 | €339,775 | €402,571 | +€62,797 | +18.5% |
| Fixed assets | 21/28 | €25,620 | €33,769 | +€8,149 | +31.8% |
| Tangible fixed assets | 22/27 | €25,479 | €33,628 | +€8,149 | +32.0% |
| Land and buildings | 22 | €14,384 | €9,450 | -€4,934 | -34.3% |
| Plant, machinery and equipment | 23 | €990 | €24,177 | +€23,187 | +2,342% |
| Furniture and vehicles | 24 | €10,105 | - | -€10,105 | |
| Financial fixed assets | 28 | €141 | €141 | = | 0.0% |
| Current assets | 29/58 | €314,154 | €368,802 | +€54,648 | +17.4% |
| Stocks and contracts in progress | 3 | €58,752 | €64,060 | +€5,308 | +9.0% |
| Stocks | 30/36 | €58,752 | €64,060 | +€5,308 | +9.0% |
| Amounts receivable within one year | 40/41 | €198,103 | €197,227 | -€875 | -0.4% |
| Trade receivables | 40 | €196,412 | €158,932 | -€37,480 | -19.1% |
| Other amounts receivable | 41 | €1,690 | €38,295 | +€36,604 | +2,165% |
| Cash at bank and in hand | 54/58 | €56,217 | €107,515 | +€51,298 | +91.3% |
| Deferred charges and accrued income | 490/1 | €1,083 | - | -€1,083 | |
| Total equity and liabilities | 10/49 | €339,775 | €402,571 | +€62,797 | +18.5% |
| Equity | 10/15 | €59,948 | €40,300 | -€19,648 | -32.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €6,237 | €6,237 | = | 0.0% |
| Distributable reserves | 133 | €6,237 | €6,237 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,161 | €15,513 | -€19,648 | -55.9% |
| Amounts payable | 17/49 | €279,827 | €362,271 | +€82,445 | +29.5% |
| Amounts payable after more than one year | 17 | €108,651 | €97,218 | -€11,433 | -10.5% |
| Financial debts | 170/4 | €108,651 | €97,218 | -€11,433 | -10.5% |
| Amounts payable within one year | 42/48 | €171,176 | €255,306 | +€84,130 | +49.1% |
| Current portion of amounts payable after more than one year | 42 | €24,566 | €31,495 | +€6,929 | +28.2% |
| Financial debts | 43 | - | €14,676 | +€14,676 | |
| Credit institutions | 430/8 | - | €14,676 | +€14,676 | |
| Trade debts | 44 | €107,707 | €195,890 | +€88,183 | +81.9% |
| Suppliers | 440/4 | €107,707 | €195,890 | +€88,183 | +81.9% |
| Taxes, remuneration and social security | 45 | €20,599 | €12,912 | -€7,687 | -37.3% |
| Taxes | 450/3 | €20,599 | €12,912 | -€7,687 | -37.3% |
| Other amounts payable | 47/48 | €18,303 | €333 | -€17,970 | -98.2% |
| Accrued charges and deferred income | 492/3 | - | €9,747 | +€9,747 | |
| Remuneration, social security and pensions | 62 | €65,579 | €67,723 | +€2,144 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,516 | €18,026 | +€5,510 | +44.0% |
| Other operating charges | 640/8 | €6,677 | €1,871 | -€4,805 | -72.0% |
| Gross operating margin | 9900 | €142,898 | €137,259 | -€5,639 | -3.9% |
| Operating profit (loss) | 9901 | €58,127 | €49,638 | -€8,489 | -14.6% |
| Financial income | 75/76B | €169 | €193 | +€23 | +13.7% |
| Recurring financial income | 75 | €169 | €193 | +€23 | +13.7% |
| Financial charges | 65/66B | €7,299 | €6,116 | -€1,183 | -16.2% |
| Recurring financial charges | 65 | €7,299 | €6,116 | -€1,183 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €50,998 | €43,715 | -€7,283 | -14.3% |
| Income taxes | 67/77 | €15,461 | €13,363 | -€2,098 | -13.6% |
| Profit (loss) for the period | 9904 | €35,537 | €30,352 | -€5,185 | -14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €35,537 | €30,352 | -€5,185 | -14.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.