LogiCare 2D: 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.
LogiCare 2D
Largest movements
- Cash +€63,422
up €63,422 (+296.1%), from €21,418 to €84,840
mainly Net result for the year (+€119,855) and Accrued charges and deferred income (+€80,120)
- Receivables within one year -€58,663
down €58,663 (-88.7%), from €66,152 to €7,489
of which Trade receivables: -€57,897
- Stocks and contracts +€19,732
up €19,732 (+29.8%), from €66,262 to €85,994
- Tangible fixed assets -€15,453
down €15,453 (-16.1%), from €96,270 to €80,817
of which Leasing and similar rights: -€35,402
- Deferred charges and accrued income +€4,702
up €4,702 (+171.4%), from €2,743 to €7,445
- Profit (loss) carried forward +€119,855
up €119,855 (+99.5%), from -€120,401 to -€546
- Other debts -€102,425
down €102,425 (-86.5%), from €118,366 to €15,942
- Accrued charges and deferred income +€80,120
up €80,120 (+43249.5%), from €185 to €80,305
- Trade debts -€64,250
down €64,250 (-64.3%), from €99,991 to €35,741
- Current portion of long-term debt -€14,038
down €14,038 (-100.0%), from €14,038 to €0
- Gross operating margin +€116,773
up €116,773 (+64.0%), from €182,543 to €299,316
- Staff costs +€6,355
up €6,355 (+4.6%), from €139,206 to €145,561
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 | €253,295 | €267,034 | +€13,739 | +5.4% |
| Fixed assets | 21/28 | €96,719 | €81,266 | -€15,453 | -16.0% |
| Tangible fixed assets | 22/27 | €96,270 | €80,817 | -€15,453 | -16.1% |
| Plant, machinery and equipment | 23 | €39,237 | €66,161 | +€26,924 | +68.6% |
| Leasing and similar rights | 25 | €35,402 | €0 | -€35,402 | -100.0% |
| Other tangible fixed assets | 26 | €21,631 | €14,656 | -€6,975 | -32.2% |
| Financial fixed assets | 28 | €449 | €449 | = | 0.0% |
| Current assets | 29/58 | €156,576 | €185,768 | +€29,192 | +18.6% |
| Stocks and contracts in progress | 3 | €66,262 | €85,994 | +€19,732 | +29.8% |
| Stocks | 30/36 | €66,262 | €85,994 | +€19,732 | +29.8% |
| Amounts receivable within one year | 40/41 | €66,152 | €7,489 | -€58,663 | -88.7% |
| Trade receivables | 40 | €64,048 | €6,152 | -€57,897 | -90.4% |
| Other amounts receivable | 41 | €2,104 | €1,337 | -€766 | -36.4% |
| Cash at bank and in hand | 54/58 | €21,418 | €84,840 | +€63,422 | +296.1% |
| Deferred charges and accrued income | 490/1 | €2,743 | €7,445 | +€4,702 | +171.4% |
| Total equity and liabilities | 10/49 | €253,295 | €267,034 | +€13,739 | +5.4% |
| Equity | 10/15 | -€80,401 | €39,454 | +€119,855 | |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€120,401 | -€546 | +€119,855 | +99.5% |
| Amounts payable | 17/49 | €333,696 | €227,580 | -€106,116 | -31.8% |
| Amounts payable after more than one year | 17 | €77,326 | €74,278 | -€3,048 | -3.9% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €77,326 | €74,278 | -€3,048 | -3.9% |
| Amounts payable within one year | 42/48 | €256,185 | €72,998 | -€183,187 | -71.5% |
| Current portion of amounts payable after more than one year | 42 | €14,038 | €0 | -€14,038 | -100.0% |
| Trade debts | 44 | €99,991 | €35,741 | -€64,250 | -64.3% |
| Suppliers | 440/4 | €99,991 | €35,741 | -€64,250 | -64.3% |
| Taxes, remuneration and social security | 45 | €23,789 | €21,315 | -€2,475 | -10.4% |
| Taxes | 450/3 | €3,350 | €1,499 | -€1,851 | -55.3% |
| Remuneration and social security | 454/9 | €20,440 | €19,816 | -€624 | -3.1% |
| Other amounts payable | 47/48 | €118,366 | €15,942 | -€102,425 | -86.5% |
| Accrued charges and deferred income | 492/3 | €185 | €80,305 | +€80,120 | +43249.5% |
| Remuneration, social security and pensions | 62 | €139,206 | €145,561 | +€6,355 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,994 | €29,016 | -€978 | -3.3% |
| Other operating charges | 640/8 | €691 | €1,131 | +€440 | +63.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €182,543 | €299,316 | +€116,773 | +64.0% |
| Operating profit (loss) | 9901 | €12,652 | €123,608 | +€110,956 | +877.0% |
| Financial income | 75/76B | €262 | €142 | -€120 | -45.8% |
| Recurring financial income | 75 | €262 | €142 | -€120 | -45.8% |
| Financial charges | 65/66B | €3,976 | €3,038 | -€939 | -23.6% |
| Recurring financial charges | 65 | €3,976 | €3,038 | -€939 | -23.6% |
| Profit (loss) for the period before taxes | 9903 | €8,938 | €120,712 | +€111,775 | +1250.6% |
| Income taxes | 67/77 | €174 | €857 | +€683 | +391.4% |
| Profit (loss) for the period | 9904 | €8,763 | €119,855 | +€111,092 | +1267.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,763 | €119,855 | +€111,092 | +1267.7% |
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 30 September 2026 via checked.be.