LOGIC CONSULTANCE: 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.
LOGIC CONSULTANCE
Largest movements
- Receivables within one year +€919
up €919 (+11.4%), from €8,041 to €8,961
of which Other amounts receivable: +€3,145
- Cash +€551
up €551 (+44.6%), from €1,236 to €1,788
mainly Other debts (+€4,972)
- Other debts +€4,972
up €4,972 (+24.6%), from €20,211 to €25,183
- Trade debts -€3,311
no longer reported in 2025 (was €3,311)
- Profit (loss) carried forward -€190
down €190 (-0.7%), from -€28,849 to -€29,039
- Taxes +€5,079
no longer reported in 2025 (was -€5,079)
- Gross operating margin +€1,970
up €1,970, from -€1,505 to €465
- Other operating charges +€91
up €91 (+23.6%), from €384 to €475
- Financial charges -€23
down €23 (-11.2%), from €202 to €180
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 | €9,548 | €11,018 | +€1,471 | +15.4% |
| Fixed assets | 21/28 | €270 | €270 | = | 0.0% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €9,278 | €10,748 | +€1,471 | +15.9% |
| Amounts receivable within one year | 40/41 | €8,041 | €8,961 | +€919 | +11.4% |
| Trade receivables | 40 | €2,226 | - | -€2,226 | |
| Other amounts receivable | 41 | €5,816 | €8,961 | +€3,145 | +54.1% |
| Cash at bank and in hand | 54/58 | €1,236 | €1,788 | +€551 | +44.6% |
| Total equity and liabilities | 10/49 | €9,548 | €11,018 | +€1,471 | +15.4% |
| Equity | 10/15 | -€13,975 | -€14,165 | -€190 | -1.4% |
| Contributions | 10/11 | €13,014 | €13,014 | = | 0.0% |
| Capital | 10 | €13,014 | €13,014 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Uncalled capital | 101 | €5,578 | €5,578 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,849 | -€29,039 | -€190 | -0.7% |
| Amounts payable | 17/49 | €23,522 | €25,183 | +€1,661 | +7.1% |
| Amounts payable within one year | 42/48 | €23,522 | €25,183 | +€1,661 | +7.1% |
| Trade debts | 44 | €3,311 | - | -€3,311 | |
| Suppliers | 440/4 | €3,311 | - | -€3,311 | |
| Other amounts payable | 47/48 | €20,211 | €25,183 | +€4,972 | +24.6% |
| Other operating charges | 640/8 | €384 | €475 | +€91 | +23.6% |
| Non-recurring operating charges | 66A | €10,195 | - | -€10,195 | |
| Gross operating margin | 9900 | -€1,505 | €465 | +€1,970 | |
| Operating profit (loss) | 9901 | -€12,085 | -€10 | +€12,075 | +99.9% |
| Financial charges | 65/66B | €202 | €180 | -€23 | -11.2% |
| Recurring financial charges | 65 | €202 | €180 | -€23 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,287 | -€190 | +€12,097 | +98.5% |
| Income taxes | 67/77 | -€5,079 | - | +€5,079 | |
| Profit (loss) for the period | 9904 | -€7,208 | -€190 | +€7,018 | +97.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,208 | -€190 | +€7,018 | +97.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.