LOGIRENT: 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.
LOGIRENT
Largest movements
- Receivables within one year +€240,531
up €240,531 (+706.1%), from €34,063 to €274,595
of which Other amounts receivable: +€240,095
- Tangible fixed assets -€118,268
down €118,268 (-88.1%), from €134,185 to €15,917
of which Land and buildings: -€116,043
- Deferred charges and accrued income +€17,554
up €17,554 (+614.5%), from €2,857 to €20,411
- Cash -€15,597
down €15,597 (-20.4%), from €76,612 to €61,015
mainly Receivables within one year (-€240,531) and Contributions, distributions and other (-€120,000)
- Other debts +€112,780
up €112,780 (+1561.9%), from €7,220 to €120,000
- Reserves +€22,444
up €22,444 (+1122.2%), from €2,000 to €24,444
- Debts after one year -€18,119
down €18,119 (-12.4%), from €146,658 to €128,538
- Profit (loss) carried forward -€18,102
down €18,102 (-100.0%), from €18,102 to €0
- Tax, wage and social debts +€16,465
up €16,465 (+46.6%), from €35,315 to €51,780
of which Taxes: +€16,449
- Gross operating margin -€129,672
down €129,672 (-41.5%), from €312,828 to €183,156
- Depreciation -€22,877
down €22,877 (-84.9%), from €26,942 to €4,065
- Taxes -€13,826
down €13,826 (-22.4%), from €61,747 to €47,921
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €247,718 | €371,938 | +€124,220 | +50.1% |
| Fixed assets | 21/28 | €134,185 | €15,917 | -€118,268 | -88.1% |
| Tangible fixed assets | 22/27 | €134,185 | €15,917 | -€118,268 | -88.1% |
| Land and buildings | 22 | €116,043 | €0 | -€116,043 | -100.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €5,330 | €2,995 | -€2,336 | -43.8% |
| Other tangible fixed assets | 26 | €12,812 | €12,923 | +€110 | +0.9% |
| Current assets | 29/58 | €113,532 | €356,021 | +€242,488 | +213.6% |
| Amounts receivable within one year | 40/41 | €34,063 | €274,595 | +€240,531 | +706.1% |
| Trade receivables | 40 | €13,310 | €13,747 | +€437 | +3.3% |
| Other amounts receivable | 41 | €20,753 | €260,848 | +€240,095 | +1156.9% |
| Cash at bank and in hand | 54/58 | €76,612 | €61,015 | -€15,597 | -20.4% |
| Deferred charges and accrued income | 490/1 | €2,857 | €20,411 | +€17,554 | +614.5% |
| Total equity and liabilities | 10/49 | €247,718 | €371,938 | +€124,220 | +50.1% |
| Equity | 10/15 | €38,702 | €43,044 | +€4,342 | +11.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,000 | €24,444 | +€22,444 | +1122.2% |
| Distributable reserves | 133 | €2,000 | €24,444 | +€22,444 | +1122.2% |
| Profit (loss) carried forward | 14 | €18,102 | €0 | -€18,102 | -100.0% |
| Amounts payable | 17/49 | €209,016 | €328,894 | +€119,878 | +57.4% |
| Amounts payable after more than one year | 17 | €146,658 | €128,538 | -€18,119 | -12.4% |
| Financial debts | 170/4 | €146,658 | €128,538 | -€18,119 | -12.4% |
| Amounts payable within one year | 42/48 | €62,358 | €200,355 | +€137,998 | +221.3% |
| Current portion of amounts payable after more than one year | 42 | €17,706 | €18,119 | +€414 | +2.3% |
| Trade debts | 44 | €2,117 | €10,456 | +€8,339 | +394.0% |
| Suppliers | 440/4 | €2,117 | €10,456 | +€8,339 | +394.0% |
| Taxes, remuneration and social security | 45 | €35,315 | €51,780 | +€16,465 | +46.6% |
| Taxes | 450/3 | €35,315 | €51,764 | +€16,449 | +46.6% |
| Remuneration and social security | 454/9 | - | €16 | +€16 | |
| Other amounts payable | 47/48 | €7,220 | €120,000 | +€112,780 | +1561.9% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,942 | €4,065 | -€22,877 | -84.9% |
| Other operating charges | 640/8 | €3,488 | €3,017 | -€471 | -13.5% |
| Gross operating margin | 9900 | €312,828 | €183,156 | -€129,672 | -41.5% |
| Operating profit (loss) | 9901 | €282,398 | €176,074 | -€106,324 | -37.7% |
| Financial income | 75/76B | €0 | €84 | +€84 | +83800.0% |
| Recurring financial income | 75 | €0 | €84 | +€84 | +83800.0% |
| Financial charges | 65/66B | €4,187 | €3,895 | -€292 | -7.0% |
| Recurring financial charges | 65 | €4,187 | €3,895 | -€292 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €278,211 | €172,263 | -€105,948 | -38.1% |
| Income taxes | 67/77 | €61,747 | €47,921 | -€13,826 | -22.4% |
| Profit (loss) for the period | 9904 | €216,465 | €124,342 | -€92,123 | -42.6% |
| Profit (loss) for the period to be appropriated | 9905 | €216,465 | €124,342 | -€92,123 | -42.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.