LogiSense: 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.
LogiSense
Largest movements
- Current investments -€1.2m
down €1.2m (-37.3%), from €3.1m to €2.0m
- Cash +€958,062
up €958,062 (+5426.0%), from €17,657 to €975,719
mainly Current investments (+€1.2m) and Depreciation (+€49,418)
- Tangible fixed assets -€49,418
down €49,418 (-16.5%), from €300,334 to €250,916
of which Land and buildings: -€25,473
- Receivables within one year +€35,609
up €35,609 (+308.4%), from €11,546 to €47,155
- Reserves -€92,345
down €92,345 (-3.2%), from €2.9m to €2.8m
of which Distributable reserves: -€92,345
- Other debts -€68,488
down €68,488 (-80.6%), from €85,000 to €16,512
- Financial income -€1.6m
down €1.6m (-92.9%), from €1.7m to €121,219
of which Non-recurring financial income: -€1.7m
- Taxes -€447,161
down €447,161 (-99.8%), from €448,024 to €863
- Financial charges +€10,035
up €10,035 (+548.7%), from €1,829 to €11,864
- Gross operating margin +€4,325
up €4,325 (+12.0%), from -€36,016 to -€31,691
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 | €3,444,487 | €3,226,336 | -€218,151 | -6.3% |
| Fixed assets | 21/28 | €300,334 | €250,916 | -€49,418 | -16.5% |
| Tangible fixed assets | 22/27 | €300,334 | €250,916 | -€49,418 | -16.5% |
| Land and buildings | 22 | €227,407 | €201,934 | -€25,473 | -11.2% |
| Plant, machinery and equipment | 23 | €24,164 | €21,269 | -€2,895 | -12.0% |
| Furniture and vehicles | 24 | €48,763 | €27,713 | -€21,050 | -43.2% |
| Current assets | 29/58 | €3,144,153 | €2,975,420 | -€168,733 | -5.4% |
| Amounts receivable within one year | 40/41 | €11,546 | €47,155 | +€35,609 | +308.4% |
| Other amounts receivable | 41 | €11,546 | €47,155 | +€35,609 | +308.4% |
| Current investments | 50/53 | €3,114,950 | €1,952,546 | -€1.2m | -37.3% |
| Cash at bank and in hand | 54/58 | €17,657 | €975,719 | +€958,062 | +5426.0% |
| Total equity and liabilities | 10/49 | €3,444,487 | €3,226,336 | -€218,151 | -6.3% |
| Equity | 10/15 | €2,860,393 | €2,768,048 | -€92,345 | -3.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,854,193 | €2,761,848 | -€92,345 | -3.2% |
| Non-distributable reserves | 130/1 | €435,000 | €435,000 | = | 0.0% |
| Other | 1319 | €435,000 | €435,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €337 | €337 | = | 0.0% |
| Distributable reserves | 133 | €2,418,856 | €2,326,511 | -€92,345 | -3.8% |
| Amounts payable | 17/49 | €584,094 | €458,288 | -€125,806 | -21.5% |
| Amounts payable after more than one year | 17 | €12,775 | - | -€12,775 | |
| Financial debts | 170/4 | €12,775 | - | -€12,775 | |
| Amounts payable within one year | 42/48 | €571,319 | €458,288 | -€113,031 | -19.8% |
| Current portion of amounts payable after more than one year | 42 | €30,455 | €12,776 | -€17,679 | -58.0% |
| Trade debts | 44 | €5,122 | €2,681 | -€2,441 | -47.7% |
| Suppliers | 440/4 | €5,122 | €2,681 | -€2,441 | -47.7% |
| Taxes, remuneration and social security | 45 | €450,742 | €426,319 | -€24,423 | -5.4% |
| Taxes | 450/3 | €450,742 | €426,319 | -€24,423 | -5.4% |
| Other amounts payable | 47/48 | €85,000 | €16,512 | -€68,488 | -80.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,581 | €49,418 | -€163 | -0.3% |
| Other operating charges | 640/8 | €403 | €415 | +€12 | +3.0% |
| Gross operating margin | 9900 | -€36,016 | -€31,691 | +€4,325 | +12.0% |
| Operating profit (loss) | 9901 | -€86,000 | -€81,524 | +€4,476 | +5.2% |
| Financial income | 75/76B | €1,704,380 | €121,219 | -€1.6m | -92.9% |
| Recurring financial income | 75 | €7,875 | €121,219 | +€113,344 | +1439.3% |
| Non-recurring financial income | 76B | €1,696,505 | - | -€1.7m | |
| Financial charges | 65/66B | €1,829 | €11,864 | +€10,035 | +548.7% |
| Recurring financial charges | 65 | €1,829 | €11,864 | +€10,035 | +548.7% |
| Profit (loss) for the period before taxes | 9903 | €1,616,551 | €27,831 | -€1.6m | -98.3% |
| Income taxes | 67/77 | €448,024 | €863 | -€447,161 | -99.8% |
| Profit (loss) for the period | 9904 | €1,168,527 | €26,968 | -€1.1m | -97.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,168,527 | €26,968 | -€1.1m | -97.7% |
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 10 October 2026 via checked.be.