LOGICAL-SYSTEMS: 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.
LOGICAL-SYSTEMS
Largest movements
- Receivables within one year -€1,302
down €1,302 (-100.0%), from €1,302 to €0
of which Other amounts receivable: -€1,302
- Cash -€331
down €331 (-18.8%), from €1,760 to €1,429
mainly Net result for the year (-€6,948) and Tax, wage and social debts (-€453)
- Profit (loss) carried forward -€6,948
down €6,948 (-2.1%), from -€326,719 to -€333,667
- Other debts +€4,000
up €4,000 (+11.9%), from €33,477 to €37,477
- Short-term financial debts +€1,463
up €1,463 (+25.0%), from €5,850 to €7,313
- Tax, wage and social debts -€453
down €453 (-100.0%), from €453 to €0
- Trade debts +€306
up €306, from €0 to €306
- Gross operating margin -€2,140
down €2,140 (-77.3%), from -€2,768 to -€4,908
- Financial income -€653
down €653 (-100.0%), from €653 to €0
- Other operating charges -€95
down €95 (-15.6%), from €608 to €513
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,061 | €1,429 | -€1,632 | -53.3% |
| Current assets | 29/58 | €3,061 | €1,429 | -€1,632 | -53.3% |
| Amounts receivable within one year | 40/41 | €1,302 | €0 | -€1,302 | -100.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €1,302 | €0 | -€1,302 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,760 | €1,429 | -€331 | -18.8% |
| Total equity and liabilities | 10/49 | €3,061 | €1,429 | -€1,632 | -53.3% |
| Equity | 10/15 | -€126,719 | -€133,667 | -€6,948 | -5.5% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€326,719 | -€333,667 | -€6,948 | -2.1% |
| Amounts payable | 17/49 | €129,780 | €135,095 | +€5,315 | +4.1% |
| Amounts payable after more than one year | 17 | €90,000 | €90,000 | = | 0.0% |
| Financial debts | 170/4 | €90,000 | €90,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €39,780 | €45,095 | +€5,315 | +13.4% |
| Financial debts | 43 | €5,850 | €7,313 | +€1,463 | +25.0% |
| Credit institutions | 430/8 | €5,850 | €7,313 | +€1,463 | +25.0% |
| Trade debts | 44 | €0 | €306 | +€306 | |
| Suppliers | 440/4 | €0 | €306 | +€306 | |
| Taxes, remuneration and social security | 45 | €453 | €0 | -€453 | -100.0% |
| Taxes | 450/3 | €453 | €0 | -€453 | -100.0% |
| Other amounts payable | 47/48 | €33,477 | €37,477 | +€4,000 | +11.9% |
| Other operating charges | 640/8 | €608 | €513 | -€95 | -15.6% |
| Gross operating margin | 9900 | -€2,768 | -€4,908 | -€2,140 | -77.3% |
| Operating profit (loss) | 9901 | -€3,377 | -€5,422 | -€2,045 | -60.6% |
| Financial income | 75/76B | €653 | €0 | -€653 | -100.0% |
| Recurring financial income | 75 | €653 | €0 | -€653 | -100.0% |
| Financial charges | 65/66B | €1,524 | €1,526 | +€2 | +0.1% |
| Recurring financial charges | 65 | €1,524 | €1,526 | +€2 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,247 | -€6,948 | -€2,700 | -63.6% |
| Profit (loss) for the period | 9904 | -€4,247 | -€6,948 | -€2,700 | -63.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,247 | -€6,948 | -€2,700 | -63.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.