LOGRI: 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.
LOGRI
Largest movements
- Cash -€30,288
down €30,288 (-61.9%), from €48,893 to €18,605
mainly Other debts (-€24,665) and Investment in fixed assets (net) (-€7,862)
- Tangible fixed assets +€6,076
up €6,076 (+714.9%), from €850 to €6,925
- Receivables within one year +€4,300
up €4,300 (+164.6%), from €2,613 to €6,913
of which Trade receivables: +€5,550
- Other debts -€24,665
down €24,665 (-91.7%), from €26,906 to €2,241
- Reserves +€6,643
up €6,643 (+319.8%), from €2,078 to €8,721
of which Distributable reserves: +€6,643
- Trade debts -€1,289
down €1,289 (-56.8%), from €2,271 to €982
- Gross operating margin -€11,783
down €11,783 (-49.0%), from €24,057 to €12,274
- Depreciation +€1,369
up €1,369 (+328.2%), from €417 to €1,786
- Taxes -€1,305
down €1,305 (-27.5%), from €4,750 to €3,445
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 | €52,388 | €32,571 | -€19,816 | -37.8% |
| Fixed assets | 21/28 | €850 | €6,925 | +€6,076 | +714.9% |
| Tangible fixed assets | 22/27 | €850 | €6,925 | +€6,076 | +714.9% |
| Furniture and vehicles | 24 | €850 | €6,925 | +€6,076 | +714.9% |
| Current assets | 29/58 | €51,538 | €25,646 | -€25,892 | -50.2% |
| Amounts receivable within one year | 40/41 | €2,613 | €6,913 | +€4,300 | +164.6% |
| Trade receivables | 40 | €363 | €5,913 | +€5,550 | +1528.9% |
| Other amounts receivable | 41 | €2,250 | €1,000 | -€1,250 | -55.6% |
| Cash at bank and in hand | 54/58 | €48,893 | €18,605 | -€30,288 | -61.9% |
| Deferred charges and accrued income | 490/1 | €32 | €128 | +€96 | +296.3% |
| Total equity and liabilities | 10/49 | €52,388 | €32,571 | -€19,816 | -37.8% |
| Equity | 10/15 | €20,795 | €27,439 | +€6,643 | +31.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,078 | €8,721 | +€6,643 | +319.8% |
| Tax-exempt reserves | 132 | €218 | €218 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €8,503 | +€6,643 | +357.2% |
| Profit (loss) carried forward | 14 | €118 | €118 | = | 0.0% |
| Amounts payable | 17/49 | €31,593 | €5,133 | -€26,460 | -83.8% |
| Amounts payable within one year | 42/48 | €31,443 | €5,066 | -€26,378 | -83.9% |
| Trade debts | 44 | €2,271 | €982 | -€1,289 | -56.8% |
| Suppliers | 440/4 | €2,271 | €982 | -€1,289 | -56.8% |
| Taxes, remuneration and social security | 45 | €2,267 | €1,843 | -€424 | -18.7% |
| Taxes | 450/3 | €2,267 | €1,843 | -€424 | -18.7% |
| Other amounts payable | 47/48 | €26,906 | €2,241 | -€24,665 | -91.7% |
| Accrued charges and deferred income | 492/3 | €149 | €67 | -€82 | -55.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €417 | €1,786 | +€1,369 | +328.2% |
| Other operating charges | 640/8 | €401 | €400 | -€2 | -0.4% |
| Gross operating margin | 9900 | €24,057 | €12,274 | -€11,783 | -49.0% |
| Operating profit (loss) | 9901 | €23,238 | €10,088 | -€13,151 | -56.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €218 | €0 | -€218 | -100.0% |
| Recurring financial charges | 65 | €218 | €0 | -€218 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €23,021 | €10,088 | -€12,932 | -56.2% |
| Income taxes | 67/77 | €4,750 | €3,445 | -€1,305 | -27.5% |
| Profit (loss) for the period | 9904 | €18,271 | €6,643 | -€11,627 | -63.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,271 | €6,643 | -€11,627 | -63.6% |
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 1 October 2026 via checked.be.