LOGICO 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.
LOGICO CONSULTING
Largest movements
- Cash -€120,946
down €120,946 (-84.1%), from €143,789 to €22,843
mainly Receivables after one year (-€80,000) and Current investments (-€55,000)
- Receivables after one year +€80,000
up €80,000 (+1,600%), from €5,000 to €85,000
- Current investments +€55,000
up €55,000 (+309%), from €17,805 to €72,805
- Receivables within one year +€27,449
up €27,449 (+191%), from €14,338 to €41,787
of which Trade receivables: +€27,225
- Tangible fixed assets +€23,541
up €23,541 (+151%), from €15,602 to €39,143
of which Leasing and similar rights: +€21,439
- Reserves +€24,333
up €24,333 (+15.3%), from €159,126 to €183,459
of which Distributable reserves: +€24,333
- Tax, wage and social debts +€20,350
up €20,350 (+1,245%), from €1,634 to €21,984
- Debts after one year +€19,168
new in 2025: €19,168
- Other debts -€2,990
down €2,990 (-25.8%), from €11,592 to €8,602
- Gross operating margin +€49,638
up €49,638 (+529%), from €9,382 to €59,020
- Taxes +€10,641
up €10,641 (+1,937%), from €549 to €11,190
- Depreciation +€10,017
up €10,017 (+91.7%), from €10,922 to €20,938
- Financial charges +€1,109
up €1,109 (+210%), from €527 to €1,636
- Financial income +€1,064
new in 2025: €1,064
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 | €197,499 | €261,781 | +€64,282 | +32.5% |
| Fixed assets | 21/28 | €15,602 | €39,143 | +€23,541 | +151% |
| Tangible fixed assets | 22/27 | €15,602 | €39,143 | +€23,541 | +151% |
| Land and buildings | 22 | €5,399 | €3,564 | -€1,834 | -34.0% |
| Plant, machinery and equipment | 23 | €4,588 | €5,638 | +€1,050 | +22.9% |
| Furniture and vehicles | 24 | €486 | €3,372 | +€2,886 | +594% |
| Leasing and similar rights | 25 | €5,130 | €26,569 | +€21,439 | +418% |
| Current assets | 29/58 | €181,897 | €222,638 | +€40,741 | +22.4% |
| Amounts receivable after more than one year | 29 | €5,000 | €85,000 | +€80,000 | +1,600% |
| Other amounts receivable | 291 | €5,000 | €85,000 | +€80,000 | +1,600% |
| Amounts receivable within one year | 40/41 | €14,338 | €41,787 | +€27,449 | +191% |
| Trade receivables | 40 | €9,000 | €36,225 | +€27,225 | +302% |
| Other amounts receivable | 41 | €5,338 | €5,562 | +€225 | +4.2% |
| Current investments | 50/53 | €17,805 | €72,805 | +€55,000 | +309% |
| Cash at bank and in hand | 54/58 | €143,789 | €22,843 | -€120,946 | -84.1% |
| Deferred charges and accrued income | 490/1 | €965 | €203 | -€762 | -79.0% |
| Total equity and liabilities | 10/49 | €197,499 | €261,781 | +€64,282 | +32.5% |
| Equity | 10/15 | €165,326 | €189,659 | +€24,333 | +14.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €159,126 | €183,459 | +€24,333 | +15.3% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €157,126 | €181,459 | +€24,333 | +15.5% |
| Amounts payable | 17/49 | €32,173 | €72,122 | +€39,949 | +124% |
| Amounts payable after more than one year | 17 | - | €19,168 | +€19,168 | |
| Financial debts | 170/4 | - | €19,168 | +€19,168 | |
| Amounts payable within one year | 42/48 | €32,173 | €52,954 | +€20,781 | +64.6% |
| Current portion of amounts payable after more than one year | 42 | €5,812 | €7,275 | +€1,463 | +25.2% |
| Trade debts | 44 | €2,245 | €4,203 | +€1,958 | +87.2% |
| Suppliers | 440/4 | €2,245 | €4,203 | +€1,958 | +87.2% |
| Advances received on contracts in progress | 46 | €10,890 | €10,890 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,634 | €21,984 | +€20,350 | +1,245% |
| Taxes | 450/3 | €1,634 | €21,984 | +€20,350 | +1,245% |
| Other amounts payable | 47/48 | €11,592 | €8,602 | -€2,990 | -25.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,922 | €20,938 | +€10,017 | +91.7% |
| Other operating charges | 640/8 | €1,033 | €1,986 | +€953 | +92.2% |
| Gross operating margin | 9900 | €9,382 | €59,020 | +€49,638 | +529% |
| Operating profit (loss) | 9901 | -€2,573 | €36,096 | +€38,669 | |
| Financial income | 75/76B | - | €1,064 | +€1,064 | |
| Recurring financial income | 75 | - | €1,064 | +€1,064 | |
| Financial charges | 65/66B | €527 | €1,636 | +€1,109 | +210% |
| Recurring financial charges | 65 | €527 | €1,636 | +€1,109 | +210% |
| Profit (loss) for the period before taxes | 9903 | -€3,101 | €35,523 | +€38,624 | |
| Income taxes | 67/77 | €549 | €11,190 | +€10,641 | +1,937% |
| Profit (loss) for the period | 9904 | -€3,650 | €24,333 | +€27,983 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,650 | €24,333 | +€27,983 |
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 19 October 2026 via checked.be.