LOGIPRET ASSURANCES: 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.
LOGIPRET ASSURANCES
Largest movements
- Cash -€16,526
down €16,526 (-8.6%), from €192,792 to €176,267
mainly Contributions, distributions and other (-€100,000) and Tax, wage and social debts (-€14,614)
- Tangible fixed assets -€14,455
down €14,455 (-33.5%), from €43,189 to €28,734
of which Land and buildings: -€19,343
- Receivables within one year -€3,619
down €3,619 (-46.9%), from €7,720 to €4,101
of which Other amounts receivable: -€3,447
- Other debts +€98,684
up €98,684 (+6,880%), from €1,434 to €100,118
- Reserves -€62,000
down €62,000 (-90.9%), from €68,200 to €6,200
of which Distributable reserves: -€62,000
- Profit (loss) carried forward -€37,738
down €37,738 (-57.2%), from €65,999 to €28,261
- Tax, wage and social debts -€14,614
down €14,614 (-95.0%), from €15,376 to €763
- Debts after one year -€10,437
no longer reported in 2025 (was €10,437)
- Gross operating margin -€7,525
down €7,525 (-28.4%), from €26,467 to €18,942
- Depreciation +€3,108
up €3,108 (+27.4%), from €11,347 to €14,455
- Taxes -€2,179
down €2,179 (-60.6%), from €3,596 to €1,417
- Financial income +€614
up €614 (+141%), from €437 to €1,051
- Other operating charges +€494
up €494 (+22.9%), from €2,151 to €2,645
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 | €243,890 | €209,206 | -€34,684 | -14.2% |
| Fixed assets | 21/28 | €43,189 | €28,734 | -€14,455 | -33.5% |
| Tangible fixed assets | 22/27 | €43,189 | €28,734 | -€14,455 | -33.5% |
| Land and buildings | 22 | €43,189 | €23,846 | -€19,343 | -44.8% |
| Furniture and vehicles | 24 | - | €4,888 | +€4,888 | |
| Current assets | 29/58 | €200,701 | €180,472 | -€20,229 | -10.1% |
| Amounts receivable within one year | 40/41 | €7,720 | €4,101 | -€3,619 | -46.9% |
| Trade receivables | 40 | €1,341 | €1,168 | -€173 | -12.9% |
| Other amounts receivable | 41 | €6,379 | €2,932 | -€3,447 | -54.0% |
| Cash at bank and in hand | 54/58 | €192,792 | €176,267 | -€16,526 | -8.6% |
| Deferred charges and accrued income | 490/1 | €189 | €105 | -€84 | -44.3% |
| Total equity and liabilities | 10/49 | €243,890 | €209,206 | -€34,684 | -14.2% |
| Equity | 10/15 | €196,199 | €96,461 | -€99,738 | -50.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €68,200 | €6,200 | -€62,000 | -90.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €62,000 | - | -€62,000 | |
| Profit (loss) carried forward | 14 | €65,999 | €28,261 | -€37,738 | -57.2% |
| Amounts payable | 17/49 | €47,691 | €112,745 | +€65,054 | +136% |
| Amounts payable after more than one year | 17 | €10,437 | - | -€10,437 | |
| Financial debts | 170/4 | €10,437 | - | -€10,437 | |
| Amounts payable within one year | 42/48 | €36,746 | €112,735 | +€75,989 | +207% |
| Current portion of amounts payable after more than one year | 42 | €10,884 | €10,437 | -€447 | -4.1% |
| Financial debts | 43 | €858 | €599 | -€259 | -30.2% |
| Credit institutions | 430/8 | €858 | €599 | -€259 | -30.2% |
| Trade debts | 44 | €8,194 | €819 | -€7,375 | -90.0% |
| Suppliers | 440/4 | €8,194 | €819 | -€7,375 | -90.0% |
| Taxes, remuneration and social security | 45 | €15,376 | €763 | -€14,614 | -95.0% |
| Taxes | 450/3 | €15,376 | €763 | -€14,614 | -95.0% |
| Other amounts payable | 47/48 | €1,434 | €100,118 | +€98,684 | +6,880% |
| Accrued charges and deferred income | 492/3 | €508 | €10 | -€498 | -98.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,347 | €14,455 | +€3,108 | +27.4% |
| Other operating charges | 640/8 | €2,151 | €2,645 | +€494 | +22.9% |
| Gross operating margin | 9900 | €26,467 | €18,942 | -€7,525 | -28.4% |
| Operating profit (loss) | 9901 | €12,968 | €1,842 | -€11,127 | -85.8% |
| Financial income | 75/76B | €437 | €1,051 | +€614 | +141% |
| Recurring financial income | 75 | €437 | €1,051 | +€614 | +141% |
| Financial charges | 65/66B | €1,664 | €1,214 | -€449 | -27.0% |
| Recurring financial charges | 65 | €1,664 | €1,214 | -€449 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €11,742 | €1,679 | -€10,063 | -85.7% |
| Income taxes | 67/77 | €3,596 | €1,417 | -€2,179 | -60.6% |
| Profit (loss) for the period | 9904 | €8,146 | €262 | -€7,884 | -96.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,146 | €262 | -€7,884 | -96.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.