LOGIS SOINS: 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.
LOGIS SOINS
Largest movements
- Receivables within one year +€85,317
up €85,317 (+76.5%), from €111,460 to €196,777
of which Trade receivables: +€65,285
- Cash +€79,767
up €79,767 (+1,075%), from €7,421 to €87,188
mainly Depreciation (+€173,256) and Other debts (+€137,548)
- Tangible fixed assets -€19,106
down €19,106 (-1.5%), from €1.3m to €1.3m
of which Land and buildings: -€117,263
- Other debts +€137,548
new in 2025: €137,548
- Trade debts +€62,212
up €62,212 (+937%), from €6,640 to €68,852
- Reserves -€28,814
down €28,814 (-6.5%), from €441,192 to €412,378
of which Distributable reserves: -€28,814
- Tax, wage and social debts +€28,744
up €28,744 (+54.8%), from €52,424 to €81,168
of which Taxes: +€27,013
- Current portion of long-term debt -€24,169
down €24,169 (-23.7%), from €101,845 to €77,676
- Depreciation -€29,486
down €29,486 (-14.5%), from €202,742 to €173,256
- Financial charges +€17,003
up €17,003 (+63.0%), from €26,974 to €43,977
of which Non-recurring financial charges: +€8,560
- Staff costs +€10,095
up €10,095 (+9.5%), from €106,499 to €116,595
- Taxes +€5,048
up €5,048 (+14.8%), from €34,056 to €39,104
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 | €1,482,587 | €1,641,511 | +€158,923 | +10.7% |
| Fixed assets | 21/28 | €1,290,853 | €1,271,747 | -€19,106 | -1.5% |
| Tangible fixed assets | 22/27 | €1,290,576 | €1,271,470 | -€19,106 | -1.5% |
| Land and buildings | 22 | €858,578 | €741,315 | -€117,263 | -13.7% |
| Plant, machinery and equipment | 23 | €262,017 | €266,756 | +€4,739 | +1.8% |
| Furniture and vehicles | 24 | €59,037 | €105,482 | +€46,445 | +78.7% |
| Other tangible fixed assets | 26 | €110,943 | €157,917 | +€46,973 | +42.3% |
| Financial fixed assets | 28 | €277 | €277 | = | 0.0% |
| Current assets | 29/58 | €191,734 | €369,763 | +€178,029 | +92.9% |
| Stocks and contracts in progress | 3 | €7,113 | €7,547 | +€434 | +6.1% |
| Stocks | 30/36 | €7,113 | €7,547 | +€434 | +6.1% |
| Amounts receivable within one year | 40/41 | €111,460 | €196,777 | +€85,317 | +76.5% |
| Trade receivables | 40 | €44,157 | €109,443 | +€65,285 | +148% |
| Other amounts receivable | 41 | €67,303 | €87,335 | +€20,032 | +29.8% |
| Cash at bank and in hand | 54/58 | €7,421 | €87,188 | +€79,767 | +1,075% |
| Deferred charges and accrued income | 490/1 | €65,741 | €78,251 | +€12,511 | +19.0% |
| Total equity and liabilities | 10/49 | €1,482,587 | €1,641,511 | +€158,923 | +10.7% |
| Equity | 10/15 | €453,592 | €424,778 | -€28,814 | -6.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €441,192 | €412,378 | -€28,814 | -6.5% |
| Non-distributable reserves | 130/1 | €1,240 | €1,240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,240 | €1,240 | = | 0.0% |
| Distributable reserves | 133 | €439,952 | €411,138 | -€28,814 | -6.5% |
| Amounts payable | 17/49 | €1,028,996 | €1,216,733 | +€187,737 | +18.2% |
| Amounts payable after more than one year | 17 | €812,130 | €788,160 | -€23,969 | -3.0% |
| Financial debts | 170/4 | €812,130 | €788,160 | -€23,969 | -3.0% |
| Amounts payable within one year | 42/48 | €160,909 | €365,244 | +€204,335 | +127% |
| Current portion of amounts payable after more than one year | 42 | €101,845 | €77,676 | -€24,169 | -23.7% |
| Trade debts | 44 | €6,640 | €68,852 | +€62,212 | +937% |
| Suppliers | 440/4 | €6,640 | €68,852 | +€62,212 | +937% |
| Taxes, remuneration and social security | 45 | €52,424 | €81,168 | +€28,744 | +54.8% |
| Taxes | 450/3 | €33,976 | €60,989 | +€27,013 | +79.5% |
| Remuneration and social security | 454/9 | €18,448 | €20,179 | +€1,731 | +9.4% |
| Other amounts payable | 47/48 | - | €137,548 | +€137,548 | |
| Accrued charges and deferred income | 492/3 | €55,957 | €63,328 | +€7,371 | +13.2% |
| Remuneration, social security and pensions | 62 | €106,499 | €116,595 | +€10,095 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €202,742 | €173,256 | -€29,486 | -14.5% |
| Other operating charges | 640/8 | €8,416 | €7,789 | -€627 | -7.4% |
| Gross operating margin | 9900 | €465,104 | €467,499 | +€2,395 | +0.5% |
| Operating profit (loss) | 9901 | €147,447 | €169,860 | +€22,413 | +15.2% |
| Financial income | 75/76B | €4,559 | €3,861 | -€698 | -15.3% |
| Recurring financial income | 75 | €2,818 | €3,861 | +€1,044 | +37.0% |
| Non-recurring financial income | 76B | €1,741 | - | -€1,741 | |
| Financial charges | 65/66B | €26,974 | €43,977 | +€17,003 | +63.0% |
| Recurring financial charges | 65 | €26,974 | €35,417 | +€8,443 | +31.3% |
| Non-recurring financial charges | 66B | - | €8,560 | +€8,560 | |
| Profit (loss) for the period before taxes | 9903 | €125,032 | €129,744 | +€4,712 | +3.8% |
| Income taxes | 67/77 | €34,056 | €39,104 | +€5,048 | +14.8% |
| Profit (loss) for the period | 9904 | €90,976 | €90,640 | -€336 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €90,976 | €90,640 | -€336 | -0.4% |
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 19 October 2026 via checked.be.