LOGOMED: 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.
LOGOMED
Largest movements
- Cash +€15,082
up €15,082 (+12.0%), from €125,378 to €140,460
mainly Net result for the year (+€23,287) and Tax, wage and social debts (+€3,100)
- Deferred charges and accrued income +€6,066
up €6,066 (+434.9%), from €1,395 to €7,460
- Tangible fixed assets +€1,823
up €1,823 (+32.1%), from €5,676 to €7,498
of which Land and buildings: +€4,614
- Reserves +€23,000
up €23,000 (+30.1%), from €76,500 to €99,500
- Trade debts -€4,231
down €4,231 (-42.2%), from €10,015 to €5,784
- Tax, wage and social debts +€3,100
up €3,100 (+36.8%), from €8,414 to €11,514
- Gross operating margin +€20,580
up €20,580 (+123.5%), from €16,661 to €37,240
- Taxes +€5,572
up €5,572 (+119.5%), from €4,661 to €10,234
- Other operating charges +€573
up €573 (+62.5%), from €916 to €1,488
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 | €132,498 | €155,469 | +€22,970 | +17.3% |
| Fixed assets | 21/28 | €5,726 | €7,548 | +€1,823 | +31.8% |
| Tangible fixed assets | 22/27 | €5,676 | €7,498 | +€1,823 | +32.1% |
| Land and buildings | 22 | - | €4,614 | +€4,614 | |
| Furniture and vehicles | 24 | €5,676 | €2,885 | -€2,791 | -49.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €126,773 | €147,920 | +€21,148 | +16.7% |
| Cash at bank and in hand | 54/58 | €125,378 | €140,460 | +€15,082 | +12.0% |
| Deferred charges and accrued income | 490/1 | €1,395 | €7,460 | +€6,066 | +434.9% |
| Total equity and liabilities | 10/49 | €132,498 | €155,469 | +€22,970 | +17.3% |
| Equity | 10/15 | €113,273 | €136,560 | +€23,287 | +20.6% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €76,500 | €99,500 | +€23,000 | +30.1% |
| Distributable reserves | 133 | €76,500 | €99,500 | +€23,000 | +30.1% |
| Profit (loss) carried forward | 14 | €22,513 | €22,800 | +€287 | +1.3% |
| Amounts payable | 17/49 | €19,226 | €18,909 | -€317 | -1.6% |
| Amounts payable within one year | 42/48 | €19,226 | €18,909 | -€317 | -1.6% |
| Trade debts | 44 | €10,015 | €5,784 | -€4,231 | -42.2% |
| Suppliers | 440/4 | €10,015 | €5,784 | -€4,231 | -42.2% |
| Taxes, remuneration and social security | 45 | €8,414 | €11,514 | +€3,100 | +36.8% |
| Taxes | 450/3 | €8,414 | €11,514 | +€3,100 | +36.8% |
| Other amounts payable | 47/48 | €796 | €1,611 | +€815 | +102.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,495 | €2,857 | +€362 | +14.5% |
| Other operating charges | 640/8 | €916 | €1,488 | +€573 | +62.5% |
| Gross operating margin | 9900 | €16,661 | €37,240 | +€20,580 | +123.5% |
| Operating profit (loss) | 9901 | €13,250 | €32,895 | +€19,645 | +148.3% |
| Financial income | 75/76B | €552 | €719 | +€167 | +30.3% |
| Recurring financial income | 75 | €552 | €719 | +€167 | +30.3% |
| Financial charges | 65/66B | €100 | €93 | -€7 | -7.0% |
| Recurring financial charges | 65 | €100 | €93 | -€7 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €13,702 | €33,521 | +€19,819 | +144.6% |
| Income taxes | 67/77 | €4,661 | €10,234 | +€5,572 | +119.5% |
| Profit (loss) for the period | 9904 | €9,041 | €23,287 | +€14,246 | +157.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,041 | €23,287 | +€14,246 | +157.6% |
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 30 September 2026 via checked.be.