Logic IT: 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 IT
Largest movements
- Receivables within one year -€7,732
down €7,732 (-26.1%), from €29,621 to €21,888
of which Trade receivables: -€9,431
- Tangible fixed assets -€4,499
down €4,499 (-35.9%), from €12,539 to €8,040
of which Furniture and vehicles: -€6,647
- Intangible fixed assets -€1,000
down €1,000 (-31.8%), from €3,142 to €2,142
- Deferred charges and accrued income +€741
new in 2025: €741
- Tax, wage and social debts -€7,059
down €7,059 (-51.4%), from €13,737 to €6,678
- Trade debts -€3,214
down €3,214 (-47.0%), from €6,844 to €3,630
- Profit (loss) carried forward -€3,092
down €3,092 (-8.7%), from €35,479 to €32,387
- Other debts +€1,278
up €1,278 (+17.4%), from €7,330 to €8,607
- Gross operating margin +€15,314
up €15,314, from -€4,316 to €10,997
- Financial charges +€3,005
up €3,005 (+184.4%), from €1,630 to €4,635
- Depreciation +€1,187
up €1,187 (+16.1%), from €7,385 to €8,572
- Other operating charges +€606
new in 2025: €606
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 | €73,549 | €61,462 | -€12,087 | -16.4% |
| Fixed assets | 21/28 | €15,865 | €10,367 | -€5,499 | -34.7% |
| Intangible fixed assets | 21 | €3,142 | €2,142 | -€1,000 | -31.8% |
| Tangible fixed assets | 22/27 | €12,539 | €8,040 | -€4,499 | -35.9% |
| Plant, machinery and equipment | 23 | €1,233 | €3,382 | +€2,149 | +174.3% |
| Furniture and vehicles | 24 | €11,306 | €4,658 | -€6,647 | -58.8% |
| Financial fixed assets | 28 | €185 | €185 | = | 0.0% |
| Current assets | 29/58 | €57,684 | €51,095 | -€6,589 | -11.4% |
| Amounts receivable within one year | 40/41 | €29,621 | €21,888 | -€7,732 | -26.1% |
| Trade receivables | 40 | €29,621 | €20,190 | -€9,431 | -31.8% |
| Other amounts receivable | 41 | - | €1,698 | +€1,698 | |
| Cash at bank and in hand | 54/58 | €28,063 | €28,466 | +€403 | +1.4% |
| Deferred charges and accrued income | 490/1 | - | €741 | +€741 | |
| Total equity and liabilities | 10/49 | €73,549 | €61,462 | -€12,087 | -16.4% |
| Equity | 10/15 | €43,539 | €40,447 | -€3,092 | -7.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,479 | €32,387 | -€3,092 | -8.7% |
| Amounts payable | 17/49 | €30,010 | €21,015 | -€8,995 | -30.0% |
| Amounts payable within one year | 42/48 | €27,910 | €18,915 | -€8,995 | -32.2% |
| Trade debts | 44 | €6,844 | €3,630 | -€3,214 | -47.0% |
| Suppliers | 440/4 | €6,844 | €3,630 | -€3,214 | -47.0% |
| Taxes, remuneration and social security | 45 | €13,737 | €6,678 | -€7,059 | -51.4% |
| Taxes | 450/3 | €13,737 | €6,678 | -€7,059 | -51.4% |
| Other amounts payable | 47/48 | €7,330 | €8,607 | +€1,278 | +17.4% |
| Accrued charges and deferred income | 492/3 | €2,100 | €2,100 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,385 | €8,572 | +€1,187 | +16.1% |
| Other operating charges | 640/8 | - | €606 | +€606 | |
| Gross operating margin | 9900 | -€4,316 | €10,997 | +€15,314 | |
| Operating profit (loss) | 9901 | -€11,702 | €1,819 | +€13,521 | |
| Financial income | 75/76B | - | €25 | +€25 | |
| Recurring financial income | 75 | - | €25 | +€25 | |
| Financial charges | 65/66B | €1,630 | €4,635 | +€3,005 | +184.4% |
| Recurring financial charges | 65 | €1,630 | €4,635 | +€3,005 | +184.4% |
| Profit (loss) for the period before taxes | 9903 | -€13,331 | -€2,790 | +€10,541 | +79.1% |
| Income taxes | 67/77 | €194 | €302 | +€107 | +55.3% |
| Profit (loss) for the period | 9904 | -€13,526 | -€3,092 | +€10,433 | +77.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,526 | -€3,092 | +€10,433 | +77.1% |
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 7 October 2026 via checked.be.