LOGISPLAISIR: 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.
LOGISPLAISIR
Largest movements
- Tangible fixed assets +€49,387
up €49,387 (+49.9%), from €99,039 to €148,426
of which Other tangible fixed assets: +€49,777
- Deferred charges and accrued income -€3,908
no longer reported in 2025 (was €3,908)
- Other debts +€63,029
up €63,029 (+40.7%), from €154,992 to €218,020
- Profit (loss) carried forward -€19,651
down €19,651 (-8.6%), from -€229,503 to -€249,154
- Trade debts +€2,565
up €2,565 (+223%), from €1,150 to €3,715
- Other operating charges +€4,064
up €4,064 (+741%), from €549 to €4,613
- Depreciation +€1,977
up €1,977 (+41.6%), from €4,752 to €6,729
- Gross operating margin -€1,535
down €1,535 (-23.1%), from -€6,654 to -€8,189
- Financial charges -€1,386
down €1,386 (-92.1%), from €1,506 to €119
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 | €102,985 | €148,788 | +€45,802 | +44.5% |
| Fixed assets | 21/28 | €99,039 | €148,426 | +€49,387 | +49.9% |
| Tangible fixed assets | 22/27 | €99,039 | €148,426 | +€49,387 | +49.9% |
| Land and buildings | 22 | €10,270 | €9,880 | -€390 | -3.8% |
| Other tangible fixed assets | 26 | €88,769 | €138,546 | +€49,777 | +56.1% |
| Current assets | 29/58 | €3,947 | €361 | -€3,585 | -90.8% |
| Cash at bank and in hand | 54/58 | €39 | €361 | +€322 | +824% |
| Deferred charges and accrued income | 490/1 | €3,908 | - | -€3,908 | |
| Total equity and liabilities | 10/49 | €102,985 | €148,788 | +€45,802 | +44.5% |
| Equity | 10/15 | -€53,296 | -€72,947 | -€19,651 | -36.9% |
| Contributions | 10/11 | €174,789 | €174,789 | = | 0.0% |
| Reserves | 13 | €1,417 | €1,417 | = | 0.0% |
| Non-distributable reserves | 130/1 | €314 | €314 | = | 0.0% |
| Reserves not available under the articles | 1311 | €314 | €314 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,104 | €1,104 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€229,503 | -€249,154 | -€19,651 | -8.6% |
| Amounts payable | 17/49 | €156,282 | €221,735 | +€65,453 | +41.9% |
| Amounts payable within one year | 42/48 | €156,282 | €221,735 | +€65,453 | +41.9% |
| Trade debts | 44 | €1,150 | €3,715 | +€2,565 | +223% |
| Suppliers | 440/4 | €1,150 | €3,715 | +€2,565 | +223% |
| Taxes, remuneration and social security | 45 | €140 | - | -€140 | |
| Taxes | 450/3 | €140 | - | -€140 | |
| Other amounts payable | 47/48 | €154,992 | €218,020 | +€63,029 | +40.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,752 | €6,729 | +€1,977 | +41.6% |
| Other operating charges | 640/8 | €549 | €4,613 | +€4,064 | +741% |
| Gross operating margin | 9900 | -€6,654 | -€8,189 | -€1,535 | -23.1% |
| Operating profit (loss) | 9901 | -€11,955 | -€19,531 | -€7,577 | -63.4% |
| Financial charges | 65/66B | €1,506 | €119 | -€1,386 | -92.1% |
| Recurring financial charges | 65 | €1,506 | €119 | -€1,386 | -92.1% |
| Profit (loss) for the period before taxes | 9903 | -€13,461 | -€19,651 | -€6,190 | -46.0% |
| Profit (loss) for the period | 9904 | -€13,461 | -€19,651 | -€6,190 | -46.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,461 | -€19,651 | -€6,190 | -46.0% |
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 18 October 2026 via checked.be.