LOGISSIM - SCIPIONI: what changed
What changed
LOGISSIM - SCIPIONI
NACE 47.252, Retail sale of beverages, general range
filed annual accounts (NBB)
Net result for the year
€60,599
2024 · €76,634-€16,035
Equity
€540,594
2024 · €479,996+€60,599
Cash
€40,081
2024 · €66,400-€26,319
Balance sheet total
€971,098
2024 · €928,005+€43,093
Largest movements
Assets
- Current investments +€89,803
up €89,803 (+24.0%), from €373,820 to €463,624
- Receivables within one year -€72,782
down €72,782 (-60.1%), from €121,176 to €48,395
of which Trade receivables: -€52,782
- Tangible fixed assets +€53,735
up €53,735 (+15.4%), from €349,207 to €402,942
of which Furniture and vehicles: +€37,074
- Cash -€26,319
down €26,319 (-39.6%), from €66,400 to €40,081
mainly Current investments (-€89,803) and Investment in fixed assets (net) (-€87,550)
Equity and liabilities
- Reserves +€60,599
up €60,599 (+12.9%), from €469,378 to €529,977
of which Distributable reserves: +€60,599
- Tax, wage and social debts -€24,159
down €24,159 (-9.8%), from €247,560 to €223,401
of which Remuneration and social security: -€32,151
Income statement
- Staff costs +€28,992
up €28,992 (+3.3%), from €870,435 to €899,427
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€76,634
Gross operating margin
+€9,787
Staff costs
-€28,992
Depreciation
-€7,325
Other operating charges
-€533
Other operating items
+€1,495
Financial income
-€3,226
Financial charges
+€4,751
Taxes
+€8,007
Result 2025
€60,599
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€146,309
Investment
-€177,353
Financing
+€4,726
Cash 2024
€66,400
From operations (derived)
+€146,309
Net result for the year
+€60,599
Depreciation
+€35,115
Receivables after one year
+€1,312
Receivables within one year
+€72,782
Deferred charges and accrued income
-€1,266
Trade debts
+€1,989
Tax, wage and social debts
-€24,159
Smaller working-capital items
-€61
Investment (derived)
-€177,353
Investment in fixed assets (net)
-€87,550
Current investments
-€89,803
Financing
+€4,726
Debts after one year
-€4,008
Current portion of long-term debt
+€6,681
Short-term financial debts
+€2,053
Cash 2025
€40,081
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €928,005 | €971,098 | +€43,093 | +4.6% |
| Fixed assets | 21/28 | €352,907 | €405,342 | +€52,435 | +14.9% |
| Intangible fixed assets | 21 | €2,584 | €1,284 | -€1,300 | -50.3% |
| Tangible fixed assets | 22/27 | €349,207 | €402,942 | +€53,735 | +15.4% |
| Land and buildings | 22 | €303,483 | €320,351 | +€16,869 | +5.6% |
| Plant, machinery and equipment | 23 | €399 | €191 | -€207 | -52.0% |
| Furniture and vehicles | 24 | €45,326 | €82,399 | +€37,074 | +81.8% |
| Financial fixed assets | 28 | €1,116 | €1,116 | = | 0.0% |
| Current assets | 29/58 | €575,098 | €565,756 | -€9,342 | -1.6% |
| Amounts receivable after more than one year | 29 | €7,869 | €6,558 | -€1,312 | -16.7% |
| Other amounts receivable | 291 | €7,869 | €6,558 | -€1,312 | -16.7% |
| Amounts receivable within one year | 40/41 | €121,176 | €48,395 | -€72,782 | -60.1% |
| Trade receivables | 40 | €77,893 | €25,111 | -€52,782 | -67.8% |
| Other amounts receivable | 41 | €43,284 | €23,284 | -€20,000 | -46.2% |
| Current investments | 50/53 | €373,820 | €463,624 | +€89,803 | +24.0% |
| Cash at bank and in hand | 54/58 | €66,400 | €40,081 | -€26,319 | -39.6% |
| Deferred charges and accrued income | 490/1 | €5,832 | €7,099 | +€1,266 | +21.7% |
| Total equity and liabilities | 10/49 | €928,005 | €971,098 | +€43,093 | +4.6% |
| Equity | 10/15 | €479,996 | €540,594 | +€60,599 | +12.6% |
| Contributions | 10/11 | €10,617 | €10,617 | = | 0.0% |
| Reserves | 13 | €469,378 | €529,977 | +€60,599 | +12.9% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €467,523 | €528,122 | +€60,599 | +13.0% |
| Amounts payable | 17/49 | €448,009 | €430,503 | -€17,506 | -3.9% |
| Amounts payable after more than one year | 17 | €156,509 | €152,501 | -€4,008 | -2.6% |
| Financial debts | 170/4 | €156,509 | €152,501 | -€4,008 | -2.6% |
| Amounts payable within one year | 42/48 | €290,973 | €277,605 | -€13,368 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €15,307 | €21,988 | +€6,681 | +43.6% |
| Financial debts | 43 | €78 | €2,131 | +€2,053 | +2,632% |
| Other loans | 439 | €78 | €2,131 | +€2,053 | +2,632% |
| Trade debts | 44 | €25,961 | €27,950 | +€1,989 | +7.7% |
| Suppliers | 440/4 | €25,961 | €27,950 | +€1,989 | +7.7% |
| Taxes, remuneration and social security | 45 | €247,560 | €223,401 | -€24,159 | -9.8% |
| Taxes | 450/3 | €67,377 | €75,369 | +€7,992 | +11.9% |
| Remuneration and social security | 454/9 | €180,183 | €148,032 | -€32,151 | -17.8% |
| Other amounts payable | 47/48 | €2,067 | €2,136 | +€69 | +3.3% |
| Accrued charges and deferred income | 492/3 | €527 | €397 | -€130 | -24.6% |
| Remuneration, social security and pensions | 62 | €870,435 | €899,427 | +€28,992 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,790 | €35,115 | +€7,325 | +26.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €398 | €398 | = | 0.0% |
| Other operating charges | 640/8 | €29,894 | €30,427 | +€533 | +1.8% |
| Non-recurring operating charges | 66A | €1,495 | - | -€1,495 | |
| Gross operating margin | 9900 | €1,054,216 | €1,064,003 | +€9,787 | +0.9% |
| Operating profit (loss) | 9901 | €124,204 | €98,636 | -€25,568 | -20.6% |
| Financial income | 75/76B | €6,760 | €3,535 | -€3,226 | -47.7% |
| Recurring financial income | 75 | €6,760 | €3,535 | -€3,226 | -47.7% |
| Financial charges | 65/66B | €9,215 | €4,464 | -€4,751 | -51.6% |
| Recurring financial charges | 65 | €9,215 | €4,464 | -€4,751 | -51.6% |
| Profit (loss) for the period before taxes | 9903 | €121,749 | €97,707 | -€24,043 | -19.7% |
| Income taxes | 67/77 | €45,115 | €37,108 | -€8,007 | -17.7% |
| Profit (loss) for the period | 9904 | €76,634 | €60,599 | -€16,035 | -20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €76,634 | €60,599 | -€16,035 | -20.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.