LOGIRO MANAGEMENT & CONSULTING: 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.
LOGIRO MANAGEMENT & CONSULTING
Largest movements
- Receivables after one year +€100,000
up €100,000 (+24.2%), from €413,000 to €513,000
- Receivables within one year -€77,474
down €77,474 (-64.5%), from €120,120 to €42,646
of which Other amounts receivable: -€93,908
- Contributions -€960,000
down €960,000 (-56.3%), from €1.7m to €744,300
- Debts after one year +€670,000
up €670,000 (+298%), from €225,000 to €895,000
- Provisions +€295,555
up €295,555 (+103%), from €287,997 to €583,553
- Short-term financial debts +€29,000
up €29,000 (+132%), from €22,000 to €51,000
- Other debts -€24,559
down €24,559 (-54.3%), from €45,205 to €20,646
- Financial charges +€27,946
up €27,946 (+243%), from €11,522 to €39,469
- Gross operating margin +€25,486
up €25,486, from -€2,234 to €23,251
- Financial income +€4,674
up €4,674 (+22.1%), from €21,179 to €25,852
- Depreciation +€1,377
up €1,377 (+57.5%), from €2,393 to €3,770
- Other operating charges -€735
down €735 (-19.5%), from €3,761 to €3,026
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 | €2,259,330 | €2,284,846 | +€25,516 | +1.1% |
| Fixed assets | 21/28 | €1,717,600 | €1,719,877 | +€2,277 | +0.1% |
| Tangible fixed assets | 22/27 | €2,533 | €4,811 | +€2,277 | +89.9% |
| Furniture and vehicles | 24 | €281 | €4,811 | +€4,530 | +1,614% |
| Other tangible fixed assets | 26 | €2,253 | - | -€2,253 | |
| Financial fixed assets | 28 | €1,715,067 | €1,715,067 | = | 0.0% |
| Current assets | 29/58 | €541,730 | €564,969 | +€23,239 | +4.3% |
| Amounts receivable after more than one year | 29 | €413,000 | €513,000 | +€100,000 | +24.2% |
| Trade receivables | 290 | €413,000 | €513,000 | +€100,000 | +24.2% |
| Amounts receivable within one year | 40/41 | €120,120 | €42,646 | -€77,474 | -64.5% |
| Trade receivables | 40 | - | €16,434 | +€16,434 | |
| Other amounts receivable | 41 | €120,120 | €26,212 | -€93,908 | -78.2% |
| Cash at bank and in hand | 54/58 | €8,610 | €9,323 | +€713 | +8.3% |
| Total equity and liabilities | 10/49 | €2,259,330 | €2,284,846 | +€25,516 | +1.1% |
| Equity | 10/15 | €1,666,787 | €709,243 | -€957,544 | -57.4% |
| Contributions | 10/11 | €1,704,300 | €744,300 | -€960,000 | -56.3% |
| Capital | 10 | €1,704,300 | €744,300 | -€960,000 | -56.3% |
| Issued capital | 100 | €1,704,300 | €744,300 | -€960,000 | -56.3% |
| Reserves | 13 | €623 | €623 | = | 0.0% |
| Non-distributable reserves | 130/1 | €623 | €623 | = | 0.0% |
| Legal reserve | 130 | €623 | €623 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,136 | -€35,680 | +€2,456 | +6.4% |
| Provisions and deferred taxes | 16 | €287,997 | €583,553 | +€295,555 | +103% |
| Provisions for liabilities and charges | 160/5 | €287,997 | €583,553 | +€295,555 | +103% |
| Environmental obligations | 163 | €287,997 | €583,553 | +€295,555 | +103% |
| Amounts payable | 17/49 | €304,546 | €992,051 | +€687,504 | +226% |
| Amounts payable after more than one year | 17 | €225,000 | €895,000 | +€670,000 | +298% |
| Other amounts payable | 178/9 | €225,000 | €895,000 | +€670,000 | +298% |
| Amounts payable within one year | 42/48 | €79,546 | €97,051 | +€17,504 | +22.0% |
| Financial debts | 43 | €22,000 | €51,000 | +€29,000 | +132% |
| Credit institutions | 430/8 | €22,000 | €51,000 | +€29,000 | +132% |
| Trade debts | 44 | €10,649 | €15,985 | +€5,336 | +50.1% |
| Suppliers | 440/4 | €10,649 | €15,985 | +€5,336 | +50.1% |
| Taxes, remuneration and social security | 45 | €1,693 | €9,421 | +€7,728 | +456% |
| Taxes | 450/3 | €1,693 | €9,421 | +€7,728 | +456% |
| Other amounts payable | 47/48 | €45,205 | €20,646 | -€24,559 | -54.3% |
| Non-recurring operating income | 76A | €33 | - | -€33 | |
| Remuneration, social security and pensions | 62 | €79 | - | -€79 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,393 | €3,770 | +€1,377 | +57.5% |
| Other operating charges | 640/8 | €3,761 | €3,026 | -€735 | -19.5% |
| Gross operating margin | 9900 | -€2,234 | €23,251 | +€25,486 | |
| Operating profit (loss) | 9901 | -€8,468 | €16,455 | +€24,923 | |
| Financial income | 75/76B | €21,179 | €25,852 | +€4,674 | +22.1% |
| Recurring financial income | 75 | €21,179 | €25,852 | +€4,674 | +22.1% |
| Financial charges | 65/66B | €11,522 | €39,469 | +€27,946 | +243% |
| Recurring financial charges | 65 | €11,522 | €39,469 | +€27,946 | +243% |
| Profit (loss) for the period before taxes | 9903 | €1,189 | €2,839 | +€1,650 | +139% |
| Income taxes | 67/77 | €550 | €383 | -€167 | -30.4% |
| Profit (loss) for the period | 9904 | €639 | €2,456 | +€1,817 | +285% |
| Profit (loss) for the period to be appropriated | 9905 | €639 | €2,456 | +€1,817 | +285% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.