LOGSOCIUM: 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.
LOGSOCIUM
Largest movements
- Cash +€47,859
up €47,859 (+112.7%), from €42,463 to €90,322
mainly Net result for the year (+€38,074) and Tax, wage and social debts (+€20,420)
- Receivables within one year +€1,925
up €1,925 (+11.1%), from €17,273 to €19,198
of which Other amounts receivable: +€10,925
- Profit (loss) carried forward +€38,074
up €38,074 (+74.8%), from €50,905 to €88,979
- Tax, wage and social debts +€20,420
up €20,420 (+771.7%), from €2,646 to €23,066
of which Taxes: +€17,420
- Accrued charges and deferred income -€9,000
no longer reported in 2025 (was €9,000)
- Other debts -€1,427
no longer reported in 2025 (was €1,427)
- Purchases and services +€29,709
up €29,709 (+64.0%), from €46,441 to €76,150
- Turnover +€23,896
up €23,896 (+23.5%), from €101,779 to €125,675
- Gross operating margin -€5,940
down €5,940 (-10.7%), from €55,339 to €49,399
- Depreciation +€5,336
up €5,336 (+317.9%), from €1,679 to €7,015
- Taxes +€2,000
new in 2025: €2,000
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 | €74,174 | €122,942 | +€48,768 | +65.7% |
| Fixed assets | 21/28 | €14,437 | €13,422 | -€1,015 | -7.0% |
| Tangible fixed assets | 22/27 | €14,437 | €13,422 | -€1,015 | -7.0% |
| Furniture and vehicles | 24 | €14,437 | €13,422 | -€1,015 | -7.0% |
| Current assets | 29/58 | €59,737 | €109,520 | +€49,783 | +83.3% |
| Amounts receivable within one year | 40/41 | €17,273 | €19,198 | +€1,925 | +11.1% |
| Trade receivables | 40 | €9,000 | - | -€9,000 | |
| Other amounts receivable | 41 | €8,273 | €19,198 | +€10,925 | +132.0% |
| Cash at bank and in hand | 54/58 | €42,463 | €90,322 | +€47,859 | +112.7% |
| Total equity and liabilities | 10/49 | €74,174 | €122,942 | +€48,768 | +65.7% |
| Equity | 10/15 | €60,905 | €98,979 | +€38,074 | +62.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,905 | €88,979 | +€38,074 | +74.8% |
| Amounts payable | 17/49 | €13,269 | €23,963 | +€10,694 | +80.6% |
| Amounts payable within one year | 42/48 | €4,269 | €23,963 | +€19,694 | +461.3% |
| Trade debts | 44 | €196 | €897 | +€701 | +358.5% |
| Suppliers | 440/4 | €196 | €897 | +€701 | +358.5% |
| Taxes, remuneration and social security | 45 | €2,646 | €23,066 | +€20,420 | +771.7% |
| Taxes | 450/3 | €2,646 | €20,066 | +€17,420 | +658.4% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €1,427 | - | -€1,427 | |
| Accrued charges and deferred income | 492/3 | €9,000 | - | -€9,000 | |
| Turnover | 70 | €101,779 | €125,675 | +€23,896 | +23.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €46,441 | €76,150 | +€29,709 | +64.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,679 | €7,015 | +€5,336 | +317.9% |
| Other operating charges | 640/8 | €2,708 | €887 | -€1,821 | -67.2% |
| Gross operating margin | 9900 | €55,339 | €49,399 | -€5,940 | -10.7% |
| Operating profit (loss) | 9901 | €50,951 | €41,497 | -€9,455 | -18.6% |
| Financial income | 75/76B | - | €353 | +€353 | |
| Recurring financial income | 75 | - | €353 | +€353 | |
| Financial charges | 65/66B | €47 | €1,776 | +€1,729 | +3698.1% |
| Recurring financial charges | 65 | €47 | €1,776 | +€1,729 | +3698.1% |
| Profit (loss) for the period before taxes | 9903 | €50,905 | €40,074 | -€10,831 | -21.3% |
| Income taxes | 67/77 | - | €2,000 | +€2,000 | |
| Profit (loss) for the period | 9904 | €50,905 | €38,074 | -€12,831 | -25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €50,905 | €38,074 | -€12,831 | -25.2% |
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 29 September 2026 via checked.be.