LOGILINE: 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.
LOGILINE
Largest movements
- Tangible fixed assets +€4,292
new in 2025: €4,292
- Cash -€4,283
down €4,283 (-42.9%), from €9,985 to €5,702
mainly Investment in fixed assets (net) (-€5,150) and Other debts (-€4,567)
- Deferred charges and accrued income +€758
new in 2025: €758
- Receivables within one year -€578
down €578 (-9.1%), from €6,370 to €5,792
- Other debts -€4,567
down €4,567 (-42.2%), from €10,824 to €6,257
- Advances received -€4,462
no longer reported in 2025 (was €4,462)
- Trade debts +€2,589
up €2,589 (+233.6%), from €1,108 to €3,697
- Tax, wage and social debts +€2,500
up €2,500 (+114.3%), from €2,187 to €4,688
- Profit (loss) carried forward +€2,128
up €2,128 (+31.4%), from €6,774 to €8,902
- Gross operating margin -€3,387
down €3,387 (-49.6%), from €6,823 to €3,436
- Depreciation +€858
new in 2025: €858
- Other operating charges +€236
new in 2025: €236
- Financial charges +€165
up €165 (+333.6%), from €49 to €214
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 | €25,355 | €25,544 | +€189 | +0.7% |
| Fixed assets | 21/28 | €9,000 | €13,292 | +€4,292 | +47.7% |
| Tangible fixed assets | 22/27 | - | €4,292 | +€4,292 | |
| Furniture and vehicles | 24 | - | €4,292 | +€4,292 | |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €16,355 | €12,252 | -€4,103 | -25.1% |
| Amounts receivable within one year | 40/41 | €6,370 | €5,792 | -€578 | -9.1% |
| Trade receivables | 40 | €6,370 | €5,792 | -€578 | -9.1% |
| Cash at bank and in hand | 54/58 | €9,985 | €5,702 | -€4,283 | -42.9% |
| Deferred charges and accrued income | 490/1 | - | €758 | +€758 | |
| Total equity and liabilities | 10/49 | €25,355 | €25,544 | +€189 | +0.7% |
| Equity | 10/15 | €6,774 | €10,902 | +€4,128 | +60.9% |
| Contributions | 10/11 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | €6,774 | €8,902 | +€2,128 | +31.4% |
| Amounts payable | 17/49 | €18,581 | €14,642 | -€3,940 | -21.2% |
| Amounts payable within one year | 42/48 | €18,581 | €14,642 | -€3,940 | -21.2% |
| Trade debts | 44 | €1,108 | €3,697 | +€2,589 | +233.6% |
| Suppliers | 440/4 | €1,108 | €3,697 | +€2,589 | +233.6% |
| Advances received on contracts in progress | 46 | €4,462 | - | -€4,462 | |
| Taxes, remuneration and social security | 45 | €2,187 | €4,688 | +€2,500 | +114.3% |
| Taxes | 450/3 | €2,187 | €4,688 | +€2,500 | +114.3% |
| Other amounts payable | 47/48 | €10,824 | €6,257 | -€4,567 | -42.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €858 | +€858 | |
| Other operating charges | 640/8 | - | €236 | +€236 | |
| Gross operating margin | 9900 | €6,823 | €3,436 | -€3,387 | -49.6% |
| Operating profit (loss) | 9901 | €6,823 | €2,342 | -€4,481 | -65.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €49 | €214 | +€165 | +333.6% |
| Recurring financial charges | 65 | €49 | €214 | +€165 | +333.6% |
| Profit (loss) for the period before taxes | 9903 | €6,774 | €2,128 | -€4,646 | -68.6% |
| Profit (loss) for the period | 9904 | €6,774 | €2,128 | -€4,646 | -68.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,774 | €2,128 | -€4,646 | -68.6% |
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 3 October 2026 via checked.be.