LOGIFAM: 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.
LOGIFAM
Largest movements
- Cash +€325,968
up €325,968 (+540%), from €60,408 to €386,376
mainly Net result for the year (+€277,735) and Other debts (+€54,697)
- Tangible fixed assets -€52,611
down €52,611 (-93.8%), from €56,087 to €3,476
of which Land and buildings: -€45,111
- Receivables within one year +€16,618
up €16,618 (+29.6%), from €56,050 to €72,668
of which Other amounts receivable: +€20,515
- Profit (loss) carried forward +€202,735
up €202,735, from -€202,095 to €640
- Other debts +€54,697
up €54,697 (+102%), from €53,538 to €108,235
- Tax, wage and social debts +€22,683
up €22,683 (+9,680%), from €234 to €22,917
- Trade debts +€8,815
new in 2025: €8,815
- Gross operating margin +€205,661
up €205,661 (+203%), from €101,283 to €306,944
- Taxes +€28,823
new in 2025: €28,823
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 | €173,939 | €462,948 | +€289,009 | +166% |
| Fixed assets | 21/28 | €56,087 | €3,476 | -€52,611 | -93.8% |
| Tangible fixed assets | 22/27 | €56,087 | €3,476 | -€52,611 | -93.8% |
| Land and buildings | 22 | €45,711 | €600 | -€45,111 | -98.7% |
| Plant, machinery and equipment | 23 | €1,362 | - | -€1,362 | |
| Furniture and vehicles | 24 | €9,013 | €2,876 | -€6,137 | -68.1% |
| Current assets | 29/58 | €117,852 | €459,472 | +€341,619 | +290% |
| Amounts receivable within one year | 40/41 | €56,050 | €72,668 | +€16,618 | +29.6% |
| Trade receivables | 40 | €3,898 | - | -€3,898 | |
| Other amounts receivable | 41 | €52,152 | €72,668 | +€20,515 | +39.3% |
| Cash at bank and in hand | 54/58 | €60,408 | €386,376 | +€325,968 | +540% |
| Deferred charges and accrued income | 490/1 | €1,394 | €428 | -€966 | -69.3% |
| Total equity and liabilities | 10/49 | €173,939 | €462,948 | +€289,009 | +166% |
| Equity | 10/15 | -€127,727 | €75,008 | +€202,735 | |
| Contributions | 10/11 | €74,368 | €74,368 | = | 0.0% |
| Capital | 10 | €74,368 | €74,368 | = | 0.0% |
| Issued capital | 100 | €74,368 | €74,368 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€202,095 | €640 | +€202,735 | |
| Amounts payable | 17/49 | €301,666 | €387,940 | +€86,274 | +28.6% |
| Amounts payable after more than one year | 17 | €247,894 | €247,894 | = | 0.0% |
| Financial debts | 170/4 | €247,894 | €247,894 | = | 0.0% |
| Amounts payable within one year | 42/48 | €53,773 | €139,968 | +€86,195 | +160% |
| Trade debts | 44 | - | €8,815 | +€8,815 | |
| Suppliers | 440/4 | - | €8,815 | +€8,815 | |
| Taxes, remuneration and social security | 45 | €234 | €22,917 | +€22,683 | +9,680% |
| Taxes | 450/3 | €234 | €22,917 | +€22,683 | +9,680% |
| Other amounts payable | 47/48 | €53,538 | €108,235 | +€54,697 | +102% |
| Accrued charges and deferred income | 492/3 | - | €79 | +€79 | |
| Non-recurring operating income | 76A | €158,636 | €352,092 | +€193,455 | +122% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,087 | €879 | -€1,209 | -57.9% |
| Other operating charges | 640/8 | €3,383 | €2,691 | -€693 | -20.5% |
| Non-recurring operating charges | 66A | €104 | - | -€104 | |
| Gross operating margin | 9900 | €101,283 | €306,944 | +€205,661 | +203% |
| Operating profit (loss) | 9901 | €95,708 | €303,375 | +€207,667 | +217% |
| Financial income | 75/76B | €2,708 | €3,523 | +€815 | +30.1% |
| Recurring financial income | 75 | €2,708 | €3,523 | +€815 | +30.1% |
| Financial charges | 65/66B | €120 | €339 | +€219 | +183% |
| Recurring financial charges | 65 | €120 | €339 | +€219 | +183% |
| Profit (loss) for the period before taxes | 9903 | €98,296 | €306,558 | +€208,262 | +212% |
| Income taxes | 67/77 | - | €28,823 | +€28,823 | |
| Profit (loss) for the period | 9904 | €98,296 | €277,735 | +€179,439 | +183% |
| Profit (loss) for the period to be appropriated | 9905 | €98,296 | €277,735 | +€179,439 | +183% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.