Logicentre AIS: 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.
Logicentre AIS
Largest movements
- Cash +€584,737
up €584,737 (+66.5%), from €879,481 to €1.5m
mainly Current investments (+€500,000) and Receivables within one year (+€91,807)
- Current investments -€500,000
no longer reported in 2025 (was €500,000)
- Receivables within one year -€91,807
down €91,807 (-38.4%), from €238,963 to €147,156
of which Other amounts receivable: -€107,984
- Debts within one year -€102,386
down €102,386 (-15.2%), from €673,075 to €570,689
- Accrued charges and deferred income +€49,007
up €49,007 (+64.4%), from €76,048 to €125,055
- Profit (loss) carried forward +€42,249
up €42,249 (+8.0%), from €531,290 to €573,539
- Staff costs +€127,643
up €127,643 (+16.2%), from €787,908 to €915,551
- Turnover +€54,061
up €54,061 (+2.3%), from €2.3m to €2.4m
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 | €1,737,658 | €1,738,214 | +€556 | 0.0% |
| Fixed assets | 21/28 | €89,798 | €103,971 | +€14,173 | +15.8% |
| Tangible fixed assets | 22/27 | €56,717 | €70,478 | +€13,761 | +24.3% |
| Plant, machinery and equipment | 23 | €6,818 | €3,246 | -€3,573 | -52.4% |
| Furniture and vehicles | 24 | €48,247 | €66,293 | +€18,047 | +37.4% |
| Other tangible fixed assets | 26 | €1,652 | €939 | -€713 | -43.2% |
| Financial fixed assets | 28 | €33,081 | €33,493 | +€412 | +1.2% |
| Current assets | 29/58 | €1,647,860 | €1,634,243 | -€13,617 | -0.8% |
| Stocks and contracts in progress | 3 | €8,071 | €3,973 | -€4,098 | -50.8% |
| Stocks | 30/36 | €8,071 | €3,973 | -€4,098 | -50.8% |
| Amounts receivable within one year | 40/41 | €238,963 | €147,156 | -€91,807 | -38.4% |
| Trade receivables | 40 | €11,854 | €28,031 | +€16,177 | +136.5% |
| Other amounts receivable | 41 | €227,109 | €119,125 | -€107,984 | -47.5% |
| Current investments | 50/53 | €500,000 | - | -€500,000 | |
| Cash at bank and in hand | 54/58 | €879,481 | €1,464,218 | +€584,737 | +66.5% |
| Deferred charges and accrued income | 490/1 | €21,345 | €18,895 | -€2,450 | -11.5% |
| Total equity and liabilities | 10/49 | €1,737,658 | €1,738,214 | +€556 | 0.0% |
| Equity | 10/15 | €566,021 | €608,270 | +€42,249 | +7.5% |
| Reserves | 13 | €34,731 | €34,731 | = | 0.0% |
| Profit (loss) carried forward | 14 | €531,290 | €573,539 | +€42,249 | +8.0% |
| Provisions and deferred taxes | 16 | €422,514 | €434,200 | +€11,686 | +2.8% |
| Provisions for liabilities and charges | 160/5 | €422,514 | €434,200 | +€11,686 | +2.8% |
| Major repairs and maintenance | 162 | €422,514 | €434,200 | +€11,686 | +2.8% |
| Amounts payable | 17/49 | €749,123 | €695,744 | -€53,379 | -7.1% |
| Amounts payable within one year | 42/48 | €673,075 | €570,689 | -€102,386 | -15.2% |
| Trade debts | 44 | €50,792 | €19,913 | -€30,879 | -60.8% |
| Suppliers | 440/4 | €50,792 | €19,913 | -€30,879 | -60.8% |
| Taxes, remuneration and social security | 45 | €112,396 | €121,362 | +€8,966 | +8.0% |
| Taxes | 450/3 | €7,909 | €6,938 | -€971 | -12.3% |
| Remuneration and social security | 454/9 | €104,487 | €114,424 | +€9,937 | +9.5% |
| Accrued charges and deferred income | 492/3 | €76,048 | €125,055 | +€49,007 | +64.4% |
| Turnover | 70 | €2,310,569 | €2,364,630 | +€54,061 | +2.3% |
| Non-recurring operating income | 76A | €7,146 | €415 | -€6,732 | -94.2% |
| Remuneration, social security and pensions | 62 | €787,908 | €915,551 | +€127,643 | +16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,151 | €20,916 | +€8,765 | +72.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €30,065 | €13,272 | -€16,792 | -55.9% |
| Other operating charges | 640/8 | €3,987 | €6,277 | +€2,289 | +57.4% |
| Non-recurring operating charges | 66A | €0 | €1,464 | +€1,464 | +14636800.0% |
| Gross operating margin | 9900 | €1,007,636 | €992,562 | -€15,073 | -1.5% |
| Operating profit (loss) | 9901 | €105,811 | €23,397 | -€82,415 | -77.9% |
| Financial income | 75/76B | €12,105 | €19,182 | +€7,077 | +58.5% |
| Recurring financial income | 75 | €12,105 | €19,182 | +€7,077 | +58.5% |
| Financial charges | 65/66B | €256 | €330 | +€74 | +29.0% |
| Recurring financial charges | 65 | €256 | €330 | +€74 | +29.0% |
| Profit (loss) for the period before taxes | 9903 | €117,661 | €42,249 | -€75,412 | -64.1% |
| Profit (loss) for the period | 9904 | €117,661 | €42,249 | -€75,412 | -64.1% |
| Profit (loss) for the period to be appropriated | 9905 | €117,661 | €42,249 | -€75,412 | -64.1% |
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 12 October 2026 via checked.be.