Logofilos: 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.
Logofilos
Largest movements
- Receivables within one year -€24,000
down €24,000 (-100.0%), from €24,000 to €0
- Cash +€21,979
up €21,979 (+732.6%), from €3,000 to €24,979
mainly Receivables within one year (+€24,000) and Tax, wage and social debts (+€1,714)
- Deferred charges and accrued income +€5,000
new in 2025: €5,000
- Tax, wage and social debts +€1,714
up €1,714 (+40.2%), from €4,269 to €5,984
- Other debts +€1,594
new in 2025: €1,594
- Trade debts -€1,443
down €1,443 (-100.0%), from €1,443 to €0
- Reserves +€598
up €598 (+3.5%), from €17,077 to €17,675
- Accrued charges and deferred income +€515
up €515 (+42.6%), from €1,210 to €1,725
- Gross operating margin -€20,230
down €20,230 (-94.5%), from €21,397 to €1,167
- Taxes -€3,888
down €3,888 (-91.1%), from €4,269 to €381
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 | €27,000 | €29,979 | +€2,979 | +11.0% |
| Current assets | 29/58 | €27,000 | €29,979 | +€2,979 | +11.0% |
| Amounts receivable within one year | 40/41 | €24,000 | €0 | -€24,000 | -100.0% |
| Trade receivables | 40 | €24,000 | €0 | -€24,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €3,000 | €24,979 | +€21,979 | +732.6% |
| Deferred charges and accrued income | 490/1 | - | €5,000 | +€5,000 | |
| Total equity and liabilities | 10/49 | €27,000 | €29,979 | +€2,979 | +11.0% |
| Equity | 10/15 | €20,077 | €20,675 | +€598 | +3.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €17,077 | €17,675 | +€598 | +3.5% |
| Distributable reserves | 133 | €17,077 | €17,675 | +€598 | +3.5% |
| Amounts payable | 17/49 | €6,923 | €9,303 | +€2,381 | +34.4% |
| Amounts payable within one year | 42/48 | €5,713 | €7,578 | +€1,866 | +32.7% |
| Trade debts | 44 | €1,443 | €0 | -€1,443 | -100.0% |
| Suppliers | 440/4 | €1,443 | €0 | -€1,443 | -100.0% |
| Taxes, remuneration and social security | 45 | €4,269 | €5,984 | +€1,714 | +40.2% |
| Taxes | 450/3 | €4,269 | €5,984 | +€1,714 | +40.2% |
| Other amounts payable | 47/48 | - | €1,594 | +€1,594 | |
| Accrued charges and deferred income | 492/3 | €1,210 | €1,725 | +€515 | +42.6% |
| Other operating charges | 640/8 | €50 | €186 | +€136 | +271.4% |
| Gross operating margin | 9900 | €21,397 | €1,167 | -€20,230 | -94.5% |
| Operating profit (loss) | 9901 | €21,347 | €981 | -€20,366 | -95.4% |
| Financial income | 75/76B | - | €56 | +€56 | |
| Recurring financial income | 75 | - | €56 | +€56 | |
| Financial charges | 65/66B | - | €58 | +€58 | |
| Recurring financial charges | 65 | - | €58 | +€58 | |
| Profit (loss) for the period before taxes | 9903 | €21,347 | €979 | -€20,368 | -95.4% |
| Income taxes | 67/77 | €4,269 | €381 | -€3,888 | -91.1% |
| Profit (loss) for the period | 9904 | €17,077 | €598 | -€16,480 | -96.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,077 | €598 | -€16,480 | -96.5% |
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.