Logi Lead: 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 Lead
Largest movements
- Deferred charges and accrued income -€11,203
down €11,203 (-65.5%), from €17,100 to €5,898
- Receivables within one year +€9,346
up €9,346 (+58.4%), from €16,010 to €25,356
of which Trade receivables: +€9,432
- Cash -€4,195
down €4,195 (-63.1%), from €6,649 to €2,454
mainly Receivables within one year (-€9,346) and Other debts (-€7,880)
- Stocks and contracts +€4,000
up €4,000 (+47.1%), from €8,500 to €12,500
- Other debts -€7,880
down €7,880 (-18.0%), from €43,774 to €35,893
- Reserves +€5,000
new in 2025: €5,000
- Tax, wage and social debts +€1,387
up €1,387 (+26.0%), from €5,330 to €6,717
of which Taxes: +€1,387
- Gross operating margin +€5,966
up €5,966 (+89.7%), from €6,654 to €12,620
- Taxes +€837
up €837 (+121.3%), from €690 to €1,526
- Depreciation -€509
down €509 (-17.9%), from €2,852 to €2,343
- Financial charges +€383
up €383 (+25.6%), from €1,497 to €1,880
- Other operating charges -€210
down €210 (-18.9%), from €1,107 to €897
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 | €54,097 | €51,726 | -€2,372 | -4.4% |
| Fixed assets | 21/28 | €5,838 | €5,518 | -€319 | -5.5% |
| Tangible fixed assets | 22/27 | €5,838 | €5,518 | -€319 | -5.5% |
| Plant, machinery and equipment | 23 | €383 | €536 | +€153 | +40.1% |
| Furniture and vehicles | 24 | €5,455 | €4,982 | -€473 | -8.7% |
| Current assets | 29/58 | €48,260 | €46,207 | -€2,052 | -4.3% |
| Stocks and contracts in progress | 3 | €8,500 | €12,500 | +€4,000 | +47.1% |
| Stocks | 30/36 | €8,500 | €12,500 | +€4,000 | +47.1% |
| Amounts receivable within one year | 40/41 | €16,010 | €25,356 | +€9,346 | +58.4% |
| Trade receivables | 40 | €15,450 | €24,882 | +€9,432 | +61.0% |
| Other amounts receivable | 41 | €560 | €474 | -€87 | -15.4% |
| Cash at bank and in hand | 54/58 | €6,649 | €2,454 | -€4,195 | -63.1% |
| Deferred charges and accrued income | 490/1 | €17,100 | €5,898 | -€11,203 | -65.5% |
| Total equity and liabilities | 10/49 | €54,097 | €51,726 | -€2,372 | -4.4% |
| Equity | 10/15 | €3,638 | €8,212 | +€4,574 | +125.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €5,000 | +€5,000 | |
| Distributable reserves | 133 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | €638 | €212 | -€426 | -66.7% |
| Amounts payable | 17/49 | €50,460 | €43,513 | -€6,946 | -13.8% |
| Amounts payable within one year | 42/48 | €50,439 | €43,489 | -€6,950 | -13.8% |
| Trade debts | 44 | €1,336 | €879 | -€457 | -34.2% |
| Suppliers | 440/4 | €1,336 | €879 | -€457 | -34.2% |
| Taxes, remuneration and social security | 45 | €5,330 | €6,717 | +€1,387 | +26.0% |
| Taxes | 450/3 | €5,330 | €6,717 | +€1,387 | +26.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €43,774 | €35,893 | -€7,880 | -18.0% |
| Accrued charges and deferred income | 492/3 | €20 | €24 | +€4 | +18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,852 | €2,343 | -€509 | -17.9% |
| Other operating charges | 640/8 | €1,107 | €897 | -€210 | -18.9% |
| Non-recurring operating charges | 66A | €0 | €573 | +€573 | |
| Gross operating margin | 9900 | €6,654 | €12,620 | +€5,966 | +89.7% |
| Operating profit (loss) | 9901 | €2,695 | €8,807 | +€6,112 | +226.8% |
| Financial income | 75/76B | €19 | €7 | -€12 | -62.4% |
| Recurring financial income | 75 | €19 | €7 | -€12 | -62.4% |
| Financial charges | 65/66B | €1,497 | €1,880 | +€383 | +25.6% |
| Recurring financial charges | 65 | €1,497 | €1,880 | +€383 | +25.6% |
| Profit (loss) for the period before taxes | 9903 | €1,216 | €6,933 | +€5,717 | +470.0% |
| Income taxes | 67/77 | €690 | €1,526 | +€837 | +121.3% |
| Profit (loss) for the period | 9904 | €527 | €5,407 | +€4,881 | +926.3% |
| Profit (loss) for the period to be appropriated | 9905 | €527 | €5,407 | +€4,881 | +926.3% |
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 11 October 2026 via checked.be.