LOGIFIN-IT: 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.
What changed
LOGIFIN-IT
NACE 62.200, Computer consultancy and computer facilities management
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€330,295
2024 · €279,276+€51,019
Equity
€1.0m
2024 · €690,398+€330,295
Cash
€270,118
2024 · €247,947+€22,170
Balance sheet total
€3.3m
2024 · €3.3m+€51,724
Largest movements
Assets
- Current investments +€57,755
up €57,755 (+5.0%), from €1.2m to €1.2m
Equity and liabilities
- Debts after one year -€404,143
down €404,143 (-16.7%), from €2.4m to €2.0m
of which Other amounts payable: -€321,558
- Reserves +€330,295
up €330,295 (+49.2%), from €671,798 to €1.0m
of which Distributable reserves: +€305,035
- Accrued charges and deferred income +€120,252
up €120,252 (+158%), from €76,264 to €196,515
Income statement
- Depreciation -€112,993
down €112,993 (-67.4%), from €167,688 to €54,696
- Financial charges +€55,478
up €55,478 (+270%), from €20,539 to €76,017
- Gross operating margin +€19,124
up €19,124 (+3.5%), from €550,724 to €569,848
- Taxes +€18,023
up €18,023 (+18.9%), from €95,513 to €113,535
- Financial income -€6,012
down €6,012 (-30.8%), from €19,492 to €13,480
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.
Result 2024
€279,276
Gross operating margin
+€19,124
Depreciation
+€112,993
Other operating charges
-€1,585
Financial income
-€6,012
Financial charges
-€55,478
Taxes
-€18,023
Result 2025
€330,295
raises the resultlowers the result
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.
From operations
+€511,270
Investment
-€86,768
Financing
-€402,332
Cash 2024
€247,947
From operations (derived)
+€511,270
Net result for the year
+€330,295
Depreciation
+€54,696
Receivables within one year
+€695
Deferred charges and accrued income
+€1,824
Trade debts
-€1,263
Tax, wage and social debts
+€1,555
Other debts
+€3,218
Accrued charges and deferred income
+€120,252
Investment (derived)
-€86,768
Investment in fixed assets (net)
-€29,013
Current investments
-€57,755
Financing
-€402,332
Debts after one year
-€404,143
Current portion of long-term debt
+€1,811
Cash 2025
€270,118
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,275,209 | €3,326,933 | +€51,724 | +1.6% |
| Fixed assets | 21/28 | €1,812,142 | €1,786,460 | -€25,683 | -1.4% |
| Tangible fixed assets | 22/27 | €1,812,142 | €1,786,460 | -€25,683 | -1.4% |
| Land and buildings | 22 | €1,795,017 | €1,761,511 | -€33,506 | -1.9% |
| Furniture and vehicles | 24 | €3,646 | €7,061 | +€3,415 | +93.7% |
| Other tangible fixed assets | 26 | €13,480 | €17,888 | +€4,409 | +32.7% |
| Current assets | 29/58 | €1,463,067 | €1,540,473 | +€77,407 | +5.3% |
| Amounts receivable within one year | 40/41 | €57,130 | €56,436 | -€695 | -1.2% |
| Trade receivables | 40 | €52,042 | €53,730 | +€1,688 | +3.2% |
| Other amounts receivable | 41 | €5,088 | €2,705 | -€2,382 | -46.8% |
| Current investments | 50/53 | €1,154,278 | €1,212,033 | +€57,755 | +5.0% |
| Cash at bank and in hand | 54/58 | €247,947 | €270,118 | +€22,170 | +8.9% |
| Deferred charges and accrued income | 490/1 | €3,711 | €1,887 | -€1,824 | -49.1% |
| Total equity and liabilities | 10/49 | €3,275,209 | €3,326,933 | +€51,724 | +1.6% |
| Equity | 10/15 | €690,398 | €1,020,693 | +€330,295 | +47.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €671,798 | €1,002,093 | +€330,295 | +49.2% |
| Tax-exempt reserves | 132 | €237,865 | €263,125 | +€25,260 | +10.6% |
| Distributable reserves | 133 | €433,933 | €738,968 | +€305,035 | +70.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,584,811 | €2,306,240 | -€278,571 | -10.8% |
| Amounts payable after more than one year | 17 | €2,414,654 | €2,010,511 | -€404,143 | -16.7% |
| Financial debts | 170/4 | €1,734,654 | €1,652,069 | -€82,585 | -4.8% |
| Other amounts payable | 178/9 | €680,000 | €358,442 | -€321,558 | -47.3% |
| Amounts payable within one year | 42/48 | €93,893 | €99,214 | +€5,321 | +5.7% |
| Current portion of amounts payable after more than one year | 42 | €80,774 | €82,585 | +€1,811 | +2.2% |
| Trade debts | 44 | €3,426 | €2,163 | -€1,263 | -36.9% |
| Suppliers | 440/4 | €3,426 | €2,163 | -€1,263 | -36.9% |
| Taxes, remuneration and social security | 45 | €9,371 | €10,926 | +€1,555 | +16.6% |
| Taxes | 450/3 | €9,371 | €10,926 | +€1,555 | +16.6% |
| Other amounts payable | 47/48 | €323 | €3,540 | +€3,218 | +997% |
| Accrued charges and deferred income | 492/3 | €76,264 | €196,515 | +€120,252 | +158% |
| Non-recurring operating income | 76A | €1,587 | €15,589 | +€14,001 | +882% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €167,688 | €54,696 | -€112,993 | -67.4% |
| Other operating charges | 640/8 | €7,200 | €8,786 | +€1,585 | +22.0% |
| Gross operating margin | 9900 | €550,724 | €569,848 | +€19,124 | +3.5% |
| Operating profit (loss) | 9901 | €375,835 | €506,367 | +€130,531 | +34.7% |
| Financial income | 75/76B | €19,492 | €13,480 | -€6,012 | -30.8% |
| Recurring financial income | 75 | €19,492 | €13,480 | -€6,012 | -30.8% |
| Financial charges | 65/66B | €20,539 | €76,017 | +€55,478 | +270% |
| Recurring financial charges | 65 | €20,539 | €76,017 | +€55,478 | +270% |
| Profit (loss) for the period before taxes | 9903 | €374,788 | €443,830 | +€69,042 | +18.4% |
| Income taxes | 67/77 | €95,513 | €113,535 | +€18,023 | +18.9% |
| Profit (loss) for the period | 9904 | €279,276 | €330,295 | +€51,019 | +18.3% |
| Transfer from tax-exempt reserves | 789 | €108,580 | €58,940 | -€49,640 | -45.7% |
| Transfer to tax-exempt reserves | 689 | €2,105 | €84,200 | +€82,095 | +3,900% |
| Profit (loss) for the period to be appropriated | 9905 | €385,751 | €305,035 | -€80,716 | -20.9% |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.