LOGIC-T CONSULTING: 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.
LOGIC-T CONSULTING
Largest movements
- Tangible fixed assets -€35,693
down €35,693 (-7.6%), from €468,897 to €433,204
of which Land and buildings: -€22,027
- Cash +€10,520
up €10,520 (+52.1%), from €20,202 to €30,722
mainly Depreciation (+€41,093) and Net result for the year (+€7,142)
- Deferred charges and accrued income -€6,689
down €6,689 (-100%), from €6,689 to €0
- Debts after one year -€40,023
down €40,023 (-9.8%), from €410,231 to €370,207
of which Financial debts: -€40,023
- Profit (loss) carried forward +€7,142
up €7,142, from -€5,350 to €1,792
- Gross operating margin +€18,533
up €18,533 (+30.4%), from €61,017 to €79,551
- Depreciation +€4,686
up €4,686 (+12.9%), from €36,406 to €41,093
- Other operating charges -€3,254
down €3,254 (-35.0%), from €9,284 to €6,030
- Financial income -€2,766
down €2,766 (-97.9%), from €2,827 to €61
- Taxes +€2,505
up €2,505, from -€95 to €2,410
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 | €558,020 | €521,997 | -€36,022 | -6.5% |
| Fixed assets | 21/28 | €483,147 | €447,454 | -€35,693 | -7.4% |
| Tangible fixed assets | 22/27 | €468,897 | €433,204 | -€35,693 | -7.6% |
| Land and buildings | 22 | €399,353 | €377,326 | -€22,027 | -5.5% |
| Plant, machinery and equipment | 23 | - | €4,856 | +€4,856 | |
| Furniture and vehicles | 24 | €69,544 | €51,022 | -€18,521 | -26.6% |
| Financial fixed assets | 28 | €14,250 | €14,250 | = | 0.0% |
| Current assets | 29/58 | €74,873 | €74,543 | -€330 | -0.4% |
| Stocks and contracts in progress | 3 | €875 | €1,750 | +€875 | +100% |
| Stocks | 30/36 | €875 | €1,750 | +€875 | +100% |
| Amounts receivable within one year | 40/41 | €47,107 | €42,071 | -€5,036 | -10.7% |
| Trade receivables | 40 | €47,071 | €35,996 | -€11,075 | -23.5% |
| Other amounts receivable | 41 | €36 | €6,075 | +€6,039 | +16,883% |
| Cash at bank and in hand | 54/58 | €20,202 | €30,722 | +€10,520 | +52.1% |
| Deferred charges and accrued income | 490/1 | €6,689 | €0 | -€6,689 | -100% |
| Total equity and liabilities | 10/49 | €558,020 | €521,997 | -€36,022 | -6.5% |
| Equity | 10/15 | €33,061 | €40,203 | +€7,142 | +21.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €35,412 | €35,412 | = | 0.0% |
| Distributable reserves | 133 | €35,412 | €35,412 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,350 | €1,792 | +€7,142 | |
| Amounts payable | 17/49 | €524,958 | €481,794 | -€43,165 | -8.2% |
| Amounts payable after more than one year | 17 | €410,231 | €370,207 | -€40,023 | -9.8% |
| Financial debts | 170/4 | €396,206 | €356,182 | -€40,023 | -10.1% |
| Other amounts payable | 178/9 | €14,025 | €14,025 | = | 0.0% |
| Amounts payable within one year | 42/48 | €112,256 | €110,386 | -€1,869 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €38,547 | €40,023 | +€1,476 | +3.8% |
| Trade debts | 44 | €62,178 | €62,582 | +€404 | +0.6% |
| Suppliers | 440/4 | €62,178 | €62,582 | +€404 | +0.6% |
| Taxes, remuneration and social security | 45 | €7,170 | €2,392 | -€4,778 | -66.6% |
| Taxes | 450/3 | €2,143 | €2,392 | +€249 | +11.6% |
| Remuneration and social security | 454/9 | €5,027 | €0 | -€5,027 | -100% |
| Other amounts payable | 47/48 | €4,360 | €5,389 | +€1,029 | +23.6% |
| Accrued charges and deferred income | 492/3 | €2,472 | €1,200 | -€1,272 | -51.5% |
| Remuneration, social security and pensions | 62 | €9,394 | €6,959 | -€2,436 | -25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,406 | €41,093 | +€4,686 | +12.9% |
| Other operating charges | 640/8 | €9,284 | €6,030 | -€3,254 | -35.0% |
| Gross operating margin | 9900 | €61,017 | €79,551 | +€18,533 | +30.4% |
| Operating profit (loss) | 9901 | €5,933 | €25,469 | +€19,537 | +329% |
| Financial income | 75/76B | €2,827 | €61 | -€2,766 | -97.9% |
| Recurring financial income | 75 | €2,827 | €61 | -€2,766 | -97.9% |
| Financial charges | 65/66B | €15,304 | €15,978 | +€674 | +4.4% |
| Recurring financial charges | 65 | €15,304 | €15,978 | +€674 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,545 | €9,552 | +€16,097 | |
| Income taxes | 67/77 | -€95 | €2,410 | +€2,505 | |
| Profit (loss) for the period | 9904 | -€6,450 | €7,142 | +€13,592 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,450 | €7,142 | +€13,592 |
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 23 October 2026 via checked.be.