LOGOCODE: 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.
LOGOCODE
Largest movements
- Tangible fixed assets +€5,434
up €5,434 (+42.0%), from €12,948 to €18,382
of which Plant, machinery and equipment: +€4,451
- Receivables within one year -€4,588
down €4,588 (-16.0%), from €28,598 to €24,010
of which Trade receivables: -€14,157
- Cash +€1,570
up €1,570 (+15.9%), from €9,872 to €11,442
mainly Net result for the year (+€5,910) and Receivables within one year (+€4,588)
- Profit (loss) carried forward +€5,910
up €5,910 (+16.5%), from €35,827 to €41,737
- Tax, wage and social debts -€2,121
down €2,121 (-30.0%), from €7,067 to €4,947
of which Taxes: -€1,639
- Trade debts -€1,373
down €1,373 (-52.0%), from €2,643 to €1,270
- Gross operating margin -€36,043
down €36,043 (-68.0%), from €52,968 to €16,925
- Taxes -€7,032
down €7,032 (-64.3%), from €10,930 to €3,898
- Depreciation +€1,394
up €1,394 (+48.5%), from €2,872 to €4,266
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 | €51,537 | €53,953 | +€2,416 | +4.7% |
| Fixed assets | 21/28 | €13,068 | €18,502 | +€5,434 | +41.6% |
| Tangible fixed assets | 22/27 | €12,948 | €18,382 | +€5,434 | +42.0% |
| Plant, machinery and equipment | 23 | - | €4,451 | +€4,451 | |
| Furniture and vehicles | 24 | €12,948 | €13,931 | +€984 | +7.6% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €38,470 | €35,451 | -€3,018 | -7.8% |
| Amounts receivable within one year | 40/41 | €28,598 | €24,010 | -€4,588 | -16.0% |
| Trade receivables | 40 | €27,528 | €13,371 | -€14,157 | -51.4% |
| Other amounts receivable | 41 | €1,070 | €10,639 | +€9,569 | +894.2% |
| Cash at bank and in hand | 54/58 | €9,872 | €11,442 | +€1,570 | +15.9% |
| Total equity and liabilities | 10/49 | €51,537 | €53,953 | +€2,416 | +4.7% |
| Equity | 10/15 | €41,827 | €47,737 | +€5,910 | +14.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,827 | €41,737 | +€5,910 | +16.5% |
| Amounts payable | 17/49 | €9,710 | €6,216 | -€3,494 | -36.0% |
| Amounts payable within one year | 42/48 | €9,710 | €6,216 | -€3,494 | -36.0% |
| Trade debts | 44 | €2,643 | €1,270 | -€1,373 | -52.0% |
| Suppliers | 440/4 | €2,643 | €1,270 | -€1,373 | -52.0% |
| Taxes, remuneration and social security | 45 | €7,067 | €4,947 | -€2,121 | -30.0% |
| Taxes | 450/3 | €6,586 | €4,947 | -€1,639 | -24.9% |
| Remuneration and social security | 454/9 | €482 | - | -€482 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,872 | €4,266 | +€1,394 | +48.5% |
| Other operating charges | 640/8 | €622 | €537 | -€85 | -13.7% |
| Gross operating margin | 9900 | €52,968 | €16,925 | -€36,043 | -68.0% |
| Operating profit (loss) | 9901 | €49,474 | €12,122 | -€37,352 | -75.5% |
| Financial income | 75/76B | €0 | €20 | +€20 | +39940.0% |
| Recurring financial income | 75 | €0 | €20 | +€20 | +39940.0% |
| Financial charges | 65/66B | €2,717 | €2,334 | -€382 | -14.1% |
| Recurring financial charges | 65 | €2,717 | €2,334 | -€382 | -14.1% |
| Profit (loss) for the period before taxes | 9903 | €46,757 | €9,807 | -€36,950 | -79.0% |
| Income taxes | 67/77 | €10,930 | €3,898 | -€7,032 | -64.3% |
| Profit (loss) for the period | 9904 | €35,827 | €5,910 | -€29,918 | -83.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,827 | €5,910 | -€29,918 | -83.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.