LOGUI: 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.
LOGUI
Largest movements
- Tangible fixed assets -€24,823
down €24,823 (-6.4%), from €388,041 to €363,218
- Debts after one year -€17,563
down €17,563 (-9.9%), from €177,965 to €160,402
- Profit (loss) carried forward -€7,219
down €7,219 (-14.0%), from -€51,555 to -€58,774
- Gross operating margin +€1,754
up €1,754 (+6.5%), from €27,093 to €28,847
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 | €403,834 | €379,191 | -€24,643 | -6.1% |
| Fixed assets | 21/28 | €388,041 | €363,218 | -€24,823 | -6.4% |
| Tangible fixed assets | 22/27 | €388,041 | €363,218 | -€24,823 | -6.4% |
| Land and buildings | 22 | €388,041 | €363,218 | -€24,823 | -6.4% |
| Current assets | 29/58 | €15,793 | €15,973 | +€180 | +1.1% |
| Cash at bank and in hand | 54/58 | €15,793 | €14,973 | -€820 | -5.2% |
| Deferred charges and accrued income | 490/1 | - | €1,000 | +€1,000 | |
| Total equity and liabilities | 10/49 | €403,834 | €379,191 | -€24,643 | -6.1% |
| Equity | 10/15 | -€31,555 | -€38,774 | -€7,219 | -22.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,555 | -€58,774 | -€7,219 | -14.0% |
| Amounts payable | 17/49 | €435,389 | €417,965 | -€17,424 | -4.0% |
| Amounts payable after more than one year | 17 | €177,965 | €160,402 | -€17,563 | -9.9% |
| Financial debts | 170/4 | €177,965 | €160,402 | -€17,563 | -9.9% |
| Amounts payable within one year | 42/48 | €257,424 | €257,563 | +€139 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €17,302 | €17,563 | +€261 | +1.5% |
| Trade debts | 44 | €122 | - | -€122 | |
| Suppliers | 440/4 | €122 | - | -€122 | |
| Other amounts payable | 47/48 | €240,000 | €240,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,823 | €24,823 | = | 0.0% |
| Other operating charges | 640/8 | €7,947 | €7,831 | -€116 | -1.5% |
| Gross operating margin | 9900 | €27,093 | €28,847 | +€1,754 | +6.5% |
| Operating profit (loss) | 9901 | -€5,677 | -€3,807 | +€1,870 | +32.9% |
| Financial charges | 65/66B | €3,175 | €3,412 | +€237 | +7.5% |
| Recurring financial charges | 65 | €3,175 | €3,412 | +€237 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,852 | -€7,219 | +€1,633 | +18.4% |
| Profit (loss) for the period | 9904 | -€8,852 | -€7,219 | +€1,633 | +18.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,852 | -€7,219 | +€1,633 | +18.4% |
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 2 October 2026 via checked.be.