LOGIMI: 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.
LOGIMI
Largest movements
- Tangible fixed assets -€10,760
down €10,760 (-23.7%), from €45,471 to €34,711
of which Furniture and vehicles: -€16,450
- Receivables within one year -€7,467
down €7,467 (-59.3%), from €12,583 to €5,116
of which Trade receivables: -€10,606
- Cash +€2,291
up €2,291 (+28.5%), from €8,039 to €10,330
mainly Depreciation (+€26,851) and Other debts (+€10,584)
- Contributions -€13,600
down €13,600 (-73.1%), from €18,600 to €5,000
- Other debts +€10,584
up €10,584 (+138.8%), from €7,626 to €18,210
- Debts after one year -€7,347
down €7,347 (-100.0%), from €7,347 to €0
- Current portion of long-term debt -€5,667
down €5,667 (-43.5%), from €13,014 to €7,347
- Gross operating margin -€27,594
down €27,594 (-47.1%), from €58,619 to €31,025
- Taxes -€9,588
down €9,588 (-80.8%), from €11,859 to €2,271
- Depreciation +€2,454
up €2,454 (+10.1%), from €24,397 to €26,851
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 | €79,088 | €63,344 | -€15,744 | -19.9% |
| Fixed assets | 21/28 | €55,143 | €44,383 | -€10,760 | -19.5% |
| Tangible fixed assets | 22/27 | €45,471 | €34,711 | -€10,760 | -23.7% |
| Furniture and vehicles | 24 | €39,540 | €23,091 | -€16,450 | -41.6% |
| Other tangible fixed assets | 26 | €5,931 | €11,620 | +€5,690 | +95.9% |
| Financial fixed assets | 28 | €9,672 | €9,672 | = | 0.0% |
| Current assets | 29/58 | €23,945 | €18,961 | -€4,984 | -20.8% |
| Amounts receivable within one year | 40/41 | €12,583 | €5,116 | -€7,467 | -59.3% |
| Trade receivables | 40 | €10,606 | €0 | -€10,606 | -100.0% |
| Other amounts receivable | 41 | €1,977 | €5,116 | +€3,139 | +158.8% |
| Cash at bank and in hand | 54/58 | €8,039 | €10,330 | +€2,291 | +28.5% |
| Deferred charges and accrued income | 490/1 | €3,324 | €3,515 | +€191 | +5.8% |
| Total equity and liabilities | 10/49 | €79,088 | €63,344 | -€15,744 | -19.9% |
| Equity | 10/15 | €48,094 | €34,226 | -€13,868 | -28.8% |
| Contributions | 10/11 | €18,600 | €5,000 | -€13,600 | -73.1% |
| Reserves | 13 | €29,494 | €29,350 | -€144 | -0.5% |
| Distributable reserves | 133 | €29,494 | €29,350 | -€144 | -0.5% |
| Profit (loss) carried forward | 14 | - | -€124 | -€124 | |
| Amounts payable | 17/49 | €30,994 | €29,118 | -€1,876 | -6.1% |
| Amounts payable after more than one year | 17 | €7,347 | €0 | -€7,347 | -100.0% |
| Financial debts | 170/4 | €7,347 | €0 | -€7,347 | -100.0% |
| Amounts payable within one year | 42/48 | €23,431 | €28,847 | +€5,415 | +23.1% |
| Current portion of amounts payable after more than one year | 42 | €13,014 | €7,347 | -€5,667 | -43.5% |
| Trade debts | 44 | €824 | €1,025 | +€202 | +24.5% |
| Suppliers | 440/4 | €824 | €1,025 | +€202 | +24.5% |
| Taxes, remuneration and social security | 45 | €1,967 | €2,264 | +€297 | +15.1% |
| Taxes | 450/3 | €1,967 | €2,264 | +€297 | +15.1% |
| Other amounts payable | 47/48 | €7,626 | €18,210 | +€10,584 | +138.8% |
| Accrued charges and deferred income | 492/3 | €215 | €271 | +€56 | +26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,397 | €26,851 | +€2,454 | +10.1% |
| Other operating charges | 640/8 | €1,984 | €1,407 | -€577 | -29.1% |
| Gross operating margin | 9900 | €58,619 | €31,025 | -€27,594 | -47.1% |
| Operating profit (loss) | 9901 | €32,238 | €2,767 | -€29,471 | -91.4% |
| Financial income | 75/76B | €0 | €17 | +€17 | |
| Recurring financial income | 75 | €0 | €17 | +€17 | |
| Financial charges | 65/66B | €1,108 | €781 | -€328 | -29.6% |
| Recurring financial charges | 65 | €1,108 | €781 | -€328 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | €31,130 | €2,004 | -€29,126 | -93.6% |
| Income taxes | 67/77 | €11,859 | €2,271 | -€9,588 | -80.8% |
| Profit (loss) for the period | 9904 | €19,271 | -€268 | -€19,539 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,271 | -€268 | -€19,539 |
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 9 October 2026 via checked.be.