LOGIT CONSULT: 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.
LOGIT CONSULT
Largest movements
- Tangible fixed assets -€30,359
down €30,359 (-10.7%), from €282,450 to €252,091
- Other debts -€87,628
down €87,628 (-42.1%), from €208,328 to €120,700
- Reserves +€42,487
up €42,487 (+104.5%), from €40,653 to €83,140
of which Distributable reserves: +€42,487
- Profit (loss) carried forward +€27,353
no longer reported in 2025 (was -€27,353)
- Debts after one year -€11,017
down €11,017 (-12.0%), from €92,142 to €81,126
- Depreciation -€10,645
down €10,645 (-26.0%), from €41,005 to €30,359
- Gross operating margin +€5,674
up €5,674 (+4.3%), from €131,912 to €137,587
- Taxes +€4,658
up €4,658 (+25.2%), from €18,491 to €23,148
- Other operating charges -€2,301
down €2,301 (-19.1%), from €12,066 to €9,764
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 | €391,754 | €360,637 | -€31,117 | -7.9% |
| Fixed assets | 21/28 | €282,450 | €252,091 | -€30,359 | -10.7% |
| Tangible fixed assets | 22/27 | €282,450 | €252,091 | -€30,359 | -10.7% |
| Land and buildings | 22 | €282,450 | €252,091 | -€30,359 | -10.7% |
| Current assets | 29/58 | €109,304 | €108,546 | -€757 | -0.7% |
| Amounts receivable within one year | 40/41 | €11,467 | €12,150 | +€683 | +6.0% |
| Trade receivables | 40 | €6,253 | €6,012 | -€241 | -3.8% |
| Other amounts receivable | 41 | €5,214 | €6,138 | +€924 | +17.7% |
| Cash at bank and in hand | 54/58 | €97,450 | €96,396 | -€1,053 | -1.1% |
| Deferred charges and accrued income | 490/1 | €387 | - | -€387 | |
| Total equity and liabilities | 10/49 | €391,754 | €360,637 | -€31,117 | -7.9% |
| Equity | 10/15 | €74,800 | €144,640 | +€69,840 | +93.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €40,653 | €83,140 | +€42,487 | +104.5% |
| Non-distributable reserves | 130/1 | €40,000 | €40,000 | = | 0.0% |
| Legal reserve | 130 | €40,000 | €40,000 | = | 0.0% |
| Distributable reserves | 133 | €653 | €43,140 | +€42,487 | +6509.0% |
| Profit (loss) carried forward | 14 | -€27,353 | - | +€27,353 | |
| Amounts payable | 17/49 | €316,954 | €215,997 | -€100,957 | -31.9% |
| Amounts payable after more than one year | 17 | €92,142 | €81,126 | -€11,017 | -12.0% |
| Financial debts | 170/4 | €92,142 | €81,126 | -€11,017 | -12.0% |
| Amounts payable within one year | 42/48 | €224,812 | €134,871 | -€89,941 | -40.0% |
| Current portion of amounts payable after more than one year | 42 | €10,538 | €11,017 | +€479 | +4.5% |
| Trade debts | 44 | €605 | - | -€605 | |
| Suppliers | 440/4 | €605 | - | -€605 | |
| Taxes, remuneration and social security | 45 | €5,341 | €3,155 | -€2,187 | -40.9% |
| Taxes | 450/3 | €5,341 | €3,155 | -€2,187 | -40.9% |
| Other amounts payable | 47/48 | €208,328 | €120,700 | -€87,628 | -42.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,005 | €30,359 | -€10,645 | -26.0% |
| Other operating charges | 640/8 | €12,066 | €9,764 | -€2,301 | -19.1% |
| Gross operating margin | 9900 | €131,912 | €137,587 | +€5,674 | +4.3% |
| Operating profit (loss) | 9901 | €78,842 | €97,463 | +€18,621 | +23.6% |
| Financial income | 75/76B | €206 | €391 | +€185 | +90.0% |
| Recurring financial income | 75 | €206 | €391 | +€185 | +90.0% |
| Financial charges | 65/66B | €5,385 | €4,866 | -€519 | -9.6% |
| Recurring financial charges | 65 | €5,385 | €4,866 | -€519 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €73,663 | €92,989 | +€19,325 | +26.2% |
| Income taxes | 67/77 | €18,491 | €23,148 | +€4,658 | +25.2% |
| Profit (loss) for the period | 9904 | €55,172 | €69,840 | +€14,668 | +26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €55,172 | €69,840 | +€14,668 | +26.6% |
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 8 October 2026 via checked.be.