LOGISCOPE: 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.
LOGISCOPE
Largest movements
- Cash -€27,765
down €27,765 (-36.1%), from €76,827 to €49,062
mainly Contributions, distributions and other (-€50,191) and Other debts (-€20,860)
- Receivables within one year +€1,148
up €1,148 (+7.3%), from €15,695 to €16,843
of which Trade receivables: +€2,450
- Other debts -€20,860
down €20,860 (-29.4%), from €71,051 to €50,191
- Tax, wage and social debts -€7,432
down €7,432 (-39.7%), from €18,705 to €11,273
- Trade debts +€1,293
up €1,293 (+256.4%), from €504 to €1,797
- Gross operating margin -€26,628
down €26,628 (-28.0%), from €95,084 to €68,456
- Taxes -€5,261
down €5,261 (-27.8%), from €18,951 to €13,690
- Depreciation -€956
down €956 (-74.5%), from €1,283 to €327
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.
Cash bridge derived
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 | €93,548 | €66,606 | -€26,942 | -28.8% |
| Fixed assets | 21/28 | €1,014 | €686 | -€327 | -32.3% |
| Tangible fixed assets | 22/27 | €1,014 | €686 | -€327 | -32.3% |
| Plant, machinery and equipment | 23 | €1,014 | €686 | -€327 | -32.3% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €92,534 | €65,920 | -€26,614 | -28.8% |
| Amounts receivable within one year | 40/41 | €15,695 | €16,843 | +€1,148 | +7.3% |
| Trade receivables | 40 | €11,435 | €13,885 | +€2,450 | +21.4% |
| Other amounts receivable | 41 | €4,261 | €2,958 | -€1,303 | -30.6% |
| Cash at bank and in hand | 54/58 | €76,827 | €49,062 | -€27,765 | -36.1% |
| Deferred charges and accrued income | 490/1 | €12 | €14 | +€2 | +20.0% |
| Total equity and liabilities | 10/49 | €93,548 | €66,606 | -€26,942 | -28.8% |
| Equity | 10/15 | €3,000 | €3,000 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €90,548 | €63,606 | -€26,942 | -29.8% |
| Amounts payable within one year | 42/48 | €90,260 | €63,261 | -€26,999 | -29.9% |
| Trade debts | 44 | €504 | €1,797 | +€1,293 | +256.4% |
| Suppliers | 440/4 | €504 | €1,797 | +€1,293 | +256.4% |
| Taxes, remuneration and social security | 45 | €18,705 | €11,273 | -€7,432 | -39.7% |
| Taxes | 450/3 | €18,705 | €11,273 | -€7,432 | -39.7% |
| Other amounts payable | 47/48 | €71,051 | €50,191 | -€20,860 | -29.4% |
| Accrued charges and deferred income | 492/3 | €287 | €345 | +€57 | +20.0% |
| Remuneration, social security and pensions | 62 | €1,156 | €1,390 | +€234 | +20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,283 | €327 | -€956 | -74.5% |
| Other operating charges | 640/8 | €784 | €1,086 | +€302 | +38.5% |
| Gross operating margin | 9900 | €95,084 | €68,456 | -€26,628 | -28.0% |
| Operating profit (loss) | 9901 | €91,861 | €65,654 | -€26,208 | -28.5% |
| Financial income | 75/76B | €415 | €196 | -€219 | -52.8% |
| Recurring financial income | 75 | €415 | €196 | -€219 | -52.8% |
| Financial charges | 65/66B | €2,275 | €1,968 | -€307 | -13.5% |
| Recurring financial charges | 65 | €2,275 | €1,968 | -€307 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €90,002 | €63,881 | -€26,121 | -29.0% |
| Income taxes | 67/77 | €18,951 | €13,690 | -€5,261 | -27.8% |
| Profit (loss) for the period | 9904 | €71,051 | €50,191 | -€20,860 | -29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €71,051 | €50,191 | -€20,860 | -29.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.