Logi-DL: 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-DL
Largest movements
- Cash -€18,014
down €18,014 (-82.9%), from €21,728 to €3,715
mainly Tax, wage and social debts (-€10,097) and Net result for the year (-€7,073)
- Receivables within one year +€1,600
up €1,600 (+9.2%), from €17,372 to €18,971
of which Other amounts receivable: +€1,725
- Tangible fixed assets -€1,139
down €1,139 (-69.2%), from €1,646 to €507
of which Plant, machinery and equipment: -€600
- Tax, wage and social debts -€10,097
down €10,097 (-88.3%), from €11,429 to €1,332
of which Remuneration and social security: -€9,260
- Profit (loss) carried forward -€7,073
down €7,073 (-59.3%), from €11,932 to €4,858
- Trade debts -€523
down €523 (-56.3%), from €929 to €406
- Staff costs -€23,960
down €23,960 (-74.3%), from €32,229 to €8,269
- Gross operating margin -€12,666
down €12,666 (-80.2%), from €15,796 to €3,130
- Depreciation -€379
down €379 (-24.9%), from €1,517 to €1,139
- Taxes -€193
down €193 (-48.3%), from €400 to €207
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 | €42,871 | €25,178 | -€17,693 | -41.3% |
| Fixed assets | 21/28 | €1,906 | €767 | -€1,139 | -59.7% |
| Tangible fixed assets | 22/27 | €1,646 | €507 | -€1,139 | -69.2% |
| Plant, machinery and equipment | 23 | €716 | €117 | -€600 | -83.7% |
| Furniture and vehicles | 24 | €930 | €391 | -€539 | -58.0% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €40,965 | €24,411 | -€16,554 | -40.4% |
| Amounts receivable within one year | 40/41 | €17,372 | €18,971 | +€1,600 | +9.2% |
| Trade receivables | 40 | €2,896 | €2,771 | -€125 | -4.3% |
| Other amounts receivable | 41 | €14,476 | €16,201 | +€1,725 | +11.9% |
| Cash at bank and in hand | 54/58 | €21,728 | €3,715 | -€18,014 | -82.9% |
| Deferred charges and accrued income | 490/1 | €1,865 | €1,725 | -€140 | -7.5% |
| Total equity and liabilities | 10/49 | €42,871 | €25,178 | -€17,693 | -41.3% |
| Equity | 10/15 | €30,513 | €23,440 | -€7,073 | -23.2% |
| Contributions | 10/11 | €18,581 | €18,581 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,932 | €4,858 | -€7,073 | -59.3% |
| Amounts payable | 17/49 | €12,358 | €1,738 | -€10,620 | -85.9% |
| Amounts payable within one year | 42/48 | €12,358 | €1,738 | -€10,620 | -85.9% |
| Trade debts | 44 | €929 | €406 | -€523 | -56.3% |
| Suppliers | 440/4 | €929 | €406 | -€523 | -56.3% |
| Taxes, remuneration and social security | 45 | €11,429 | €1,332 | -€10,097 | -88.3% |
| Taxes | 450/3 | €1,444 | €607 | -€837 | -58.0% |
| Remuneration and social security | 454/9 | €9,985 | €725 | -€9,260 | -92.7% |
| Remuneration, social security and pensions | 62 | €32,229 | €8,269 | -€23,960 | -74.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,517 | €1,139 | -€379 | -24.9% |
| Other operating charges | 640/8 | €1,233 | €1,285 | +€53 | +4.3% |
| Gross operating margin | 9900 | €15,796 | €3,130 | -€12,666 | -80.2% |
| Operating profit (loss) | 9901 | -€19,183 | -€7,563 | +€11,620 | +60.6% |
| Financial income | 75/76B | €619 | €743 | +€124 | +20.1% |
| Recurring financial income | 75 | €619 | €743 | +€124 | +20.1% |
| Financial charges | 65/66B | €48 | €46 | -€2 | -4.8% |
| Recurring financial charges | 65 | €48 | €46 | -€2 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | -€18,613 | -€6,866 | +€11,747 | +63.1% |
| Income taxes | 67/77 | €400 | €207 | -€193 | -48.3% |
| Profit (loss) for the period | 9904 | -€19,013 | -€7,073 | +€11,940 | +62.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,013 | -€7,073 | +€11,940 | +62.8% |
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 5 October 2026 via checked.be.