Logima Consulting: 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.
Logima Consulting
Largest movements
- Stocks and contracts +€101,588
up €101,588 (+18.7%), from €542,661 to €644,249
- Receivables within one year +€24,177
up €24,177 (+932.4%), from €2,593 to €26,770
of which Trade receivables: +€23,227
- Cash -€17,006
down €17,006 (-34.1%), from €49,888 to €32,882
mainly Stocks and contracts (-€101,588) and Receivables within one year (-€24,177)
- Debts after one year +€106,000
up €106,000 (+22.1%), from €480,000 to €586,000
- Other debts +€9,138
up €9,138 (+9.4%), from €97,635 to €106,773
- Financial charges +€28,575
up €28,575 (+1202.4%), from €2,377 to €30,952
- Gross operating margin +€16,736
up €16,736 (+227.5%), from €7,358 to €24,094
- Taxes -€369
down €369 (-17.0%), from €2,171 to €1,802
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 | €597,013 | €706,418 | +€109,405 | +18.3% |
| Fixed assets | 21/28 | €1,653 | €2,518 | +€864 | +52.3% |
| Tangible fixed assets | 22/27 | €1,353 | €2,218 | +€864 | +63.9% |
| Furniture and vehicles | 24 | €1,353 | €218 | -€1,136 | -83.9% |
| Assets under construction and advance payments | 27 | - | €2,000 | +€2,000 | |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €595,360 | €703,901 | +€108,541 | +18.2% |
| Stocks and contracts in progress | 3 | €542,661 | €644,249 | +€101,588 | +18.7% |
| Stocks | 30/36 | €542,661 | €644,249 | +€101,588 | +18.7% |
| Amounts receivable within one year | 40/41 | €2,593 | €26,770 | +€24,177 | +932.4% |
| Trade receivables | 40 | €2,593 | €25,820 | +€23,227 | +895.7% |
| Other amounts receivable | 41 | - | €950 | +€950 | |
| Cash at bank and in hand | 54/58 | €49,888 | €32,882 | -€17,006 | -34.1% |
| Deferred charges and accrued income | 490/1 | €217 | - | -€217 | |
| Total equity and liabilities | 10/49 | €597,013 | €706,418 | +€109,405 | +18.3% |
| Equity | 10/15 | €2,121 | -€2,957 | -€5,078 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,121 | -€3,957 | -€5,078 | |
| Amounts payable | 17/49 | €594,893 | €709,376 | +€114,483 | +19.2% |
| Amounts payable after more than one year | 17 | €480,000 | €586,000 | +€106,000 | +22.1% |
| Financial debts | 170/4 | €480,000 | €586,000 | +€106,000 | +22.1% |
| Amounts payable within one year | 42/48 | €114,893 | €123,376 | +€8,483 | +7.4% |
| Trade debts | 44 | €12,878 | €14,365 | +€1,486 | +11.5% |
| Suppliers | 440/4 | €12,878 | €14,365 | +€1,486 | +11.5% |
| Taxes, remuneration and social security | 45 | €4,379 | €2,238 | -€2,141 | -48.9% |
| Taxes | 450/3 | €4,379 | €2,238 | -€2,141 | -48.9% |
| Other amounts payable | 47/48 | €97,635 | €106,773 | +€9,138 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,292 | €1,136 | -€156 | -12.1% |
| Other operating charges | 640/8 | €387 | €407 | +€20 | +5.1% |
| Gross operating margin | 9900 | €7,358 | €24,094 | +€16,736 | +227.5% |
| Operating profit (loss) | 9901 | €5,679 | €22,551 | +€16,873 | +297.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,377 | €30,952 | +€28,575 | +1202.4% |
| Recurring financial charges | 65 | €2,377 | €30,952 | +€28,575 | +1202.4% |
| Profit (loss) for the period before taxes | 9903 | €3,302 | -€8,400 | -€11,702 | |
| Income taxes | 67/77 | €2,171 | €1,802 | -€369 | -17.0% |
| Profit (loss) for the period | 9904 | €1,131 | -€10,202 | -€11,333 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,131 | -€10,202 | -€11,333 |
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 1 October 2026 via checked.be.