LOGISBOIS: 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.
LOGISBOIS
Largest movements
- Tangible fixed assets +€73,671
up €73,671 (+51.1%), from €144,054 to €217,726
- Receivables within one year -€24,332
down €24,332 (-12.2%), from €198,632 to €174,300
of which Trade receivables: -€13,949
- Cash +€14,391
up €14,391 (+3.1%), from €460,145 to €474,537
mainly Net result for the year (+€223,193) and Depreciation (+€53,400)
- Reserves +€43,193
up €43,193 (+7.8%), from €550,604 to €593,797
of which Distributable reserves: +€43,193
- Tax, wage and social debts +€33,535
up €33,535 (+86.7%), from €38,662 to €72,197
of which Taxes: +€29,380
- Trade debts -€12,997
down €12,997 (-82.7%), from €15,720 to €2,723
- Gross operating margin +€38,125
up €38,125 (+4.5%), from €855,527 to €893,652
- Depreciation +€34,758
up €34,758 (+186%), from €18,641 to €53,400
- Staff costs +€26,534
up €26,534 (+4.7%), from €570,573 to €597,108
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 | €803,587 | €867,317 | +€63,731 | +7.9% |
| Fixed assets | 21/28 | €144,809 | €218,481 | +€73,671 | +50.9% |
| Tangible fixed assets | 22/27 | €144,054 | €217,726 | +€73,671 | +51.1% |
| Furniture and vehicles | 24 | €144,054 | €217,726 | +€73,671 | +51.1% |
| Financial fixed assets | 28 | €755 | €755 | = | 0.0% |
| Current assets | 29/58 | €658,777 | €648,837 | -€9,941 | -1.5% |
| Amounts receivable within one year | 40/41 | €198,632 | €174,300 | -€24,332 | -12.2% |
| Trade receivables | 40 | €154,214 | €140,265 | -€13,949 | -9.0% |
| Other amounts receivable | 41 | €44,418 | €34,035 | -€10,383 | -23.4% |
| Cash at bank and in hand | 54/58 | €460,145 | €474,537 | +€14,391 | +3.1% |
| Total equity and liabilities | 10/49 | €803,587 | €867,317 | +€63,731 | +7.9% |
| Equity | 10/15 | €569,204 | €612,397 | +€43,193 | +7.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €550,604 | €593,797 | +€43,193 | +7.8% |
| Non-distributable reserves | 130/1 | €3,500 | €3,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,500 | €3,500 | = | 0.0% |
| Distributable reserves | 133 | €547,104 | €590,297 | +€43,193 | +7.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €234,382 | €254,920 | +€20,538 | +8.8% |
| Amounts payable within one year | 42/48 | €234,382 | €254,920 | +€20,538 | +8.8% |
| Trade debts | 44 | €15,720 | €2,723 | -€12,997 | -82.7% |
| Suppliers | 440/4 | €15,720 | €2,723 | -€12,997 | -82.7% |
| Taxes, remuneration and social security | 45 | €38,662 | €72,197 | +€33,535 | +86.7% |
| Taxes | 450/3 | €22,386 | €51,765 | +€29,380 | +131% |
| Remuneration and social security | 454/9 | €16,276 | €20,432 | +€4,156 | +25.5% |
| Other amounts payable | 47/48 | €180,000 | €180,000 | = | 0.0% |
| Non-recurring operating income | 76A | €16,500 | €12,000 | -€4,500 | -27.3% |
| Remuneration, social security and pensions | 62 | €570,573 | €597,108 | +€26,534 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,641 | €53,400 | +€34,758 | +186% |
| Other operating charges | 640/8 | €17,007 | €17,661 | +€654 | +3.8% |
| Gross operating margin | 9900 | €855,527 | €893,652 | +€38,125 | +4.5% |
| Operating profit (loss) | 9901 | €249,304 | €225,483 | -€23,821 | -9.6% |
| Financial income | 75/76B | €16,755 | €13,546 | -€3,210 | -19.2% |
| Recurring financial income | 75 | €16,755 | €13,401 | -€3,354 | -20.0% |
| Non-recurring financial income | 76B | €0 | €145 | +€145 | |
| Financial charges | 65/66B | €262 | €286 | +€24 | +9.0% |
| Recurring financial charges | 65 | €262 | €286 | +€24 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | €265,797 | €238,743 | -€27,054 | -10.2% |
| Income taxes | 67/77 | €6,790 | €15,550 | +€8,760 | +129% |
| Profit (loss) for the period | 9904 | €259,007 | €223,193 | -€35,814 | -13.8% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €259,007 | €223,193 | -€35,814 | -13.8% |
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 15 October 2026 via checked.be.