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LOGYNO: 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.

What changed

LOGYNO

BE 0720.920.331
NACE 56.111, Full-service restaurants
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€19,087
2024 · -€7,848-€11,239
Equity
-€44,012
2024 · -€24,925-€19,087
Cash
€9,138
2024 · €16,014-€6,876
Balance sheet total
€47,506
2024 · €30,473+€17,033

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€22,402

    up €22,402 (+198.7%), from €11,275 to €33,677

    of which Trade receivables: +€21,919

  • Cash -€6,876

    down €6,876 (-42.9%), from €16,014 to €9,138

    mainly Receivables within one year (-€22,402) and Net result for the year (-€19,087)

  • Stocks and contracts +€1,973

    up €1,973 (+77.8%), from €2,535 to €4,508

Equity and liabilities
  • Profit (loss) carried forward -€19,087

    down €19,087 (-70.9%), from -€26,925 to -€46,012

  • Trade debts +€15,231

    up €15,231 (+163.7%), from €9,302 to €24,532

  • Advances received +€12,050

    new in 2025: €12,050

  • Tax, wage and social debts +€9,859

    up €9,859 (+60.9%), from €16,187 to €26,046

    of which Remuneration and social security: +€8,748

  • Accrued charges and deferred income -€608

    no longer reported in 2025 (was €608)

Income statement
  • Staff costs +€22,099

    up €22,099 (+39.5%), from €55,989 to €78,088

  • Gross operating margin +€10,578

    up €10,578 (+20.0%), from €52,988 to €63,566

  • Other operating charges -€740

    down €740 (-24.2%), from €3,052 to €2,312

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 -€7,848
Gross operating margin +€10,578
Staff costs -€22,099
Other operating charges +€740
Financial income +€0
Financial charges -€178
Taxes -€279
Result 2025 -€19,087

Cash bridge derived

cash 2024 to 2025

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.

From operations -€6,876
Investment €0
Financing €0
Cash 2024 €16,014
Net result for the year -€19,087
Stocks and contracts -€1,973
Receivables within one year -€22,402
Deferred charges and accrued income +€467
Trade debts +€15,231
Tax, wage and social debts +€9,859
Advances received +€12,050
Other debts -€413
Accrued charges and deferred income -€608
Cash 2025 €9,138
Every line side by side 35 lines
Line Code 2024 2025 Change %
Total assets 20/58 €30,473 €47,506 +€17,033 +55.9%
Current assets 29/58 €30,473 €47,506 +€17,033 +55.9%
Stocks and contracts in progress 3 €2,535 €4,508 +€1,973 +77.8%
Stocks 30/36 €2,535 €4,508 +€1,973 +77.8%
Amounts receivable within one year 40/41 €11,275 €33,677 +€22,402 +198.7%
Trade receivables 40 €10,234 €32,153 +€21,919 +214.2%
Other amounts receivable 41 €1,041 €1,524 +€483 +46.4%
Cash at bank and in hand 54/58 €16,014 €9,138 -€6,876 -42.9%
Deferred charges and accrued income 490/1 €650 €183 -€467 -71.9%
Total equity and liabilities 10/49 €30,473 €47,506 +€17,033 +55.9%
Equity 10/15 -€24,925 -€44,012 -€19,087 -76.6%
Contributions 10/11 €2,000 €2,000 = 0.0%
Profit (loss) carried forward 14 -€26,925 -€46,012 -€19,087 -70.9%
Amounts payable 17/49 €55,398 €91,517 +€36,119 +65.2%
Amounts payable within one year 42/48 €54,790 €91,517 +€36,727 +67.0%
Trade debts 44 €9,302 €24,532 +€15,231 +163.7%
Suppliers 440/4 €9,302 €24,532 +€15,231 +163.7%
Advances received on contracts in progress 46 - €12,050 +€12,050
Taxes, remuneration and social security 45 €16,187 €26,046 +€9,859 +60.9%
Taxes 450/3 €4,385 €5,495 +€1,111 +25.3%
Remuneration and social security 454/9 €11,802 €20,550 +€8,748 +74.1%
Other amounts payable 47/48 €29,302 €28,890 -€413 -1.4%
Accrued charges and deferred income 492/3 €608 - -€608
Remuneration, social security and pensions 62 €55,989 €78,088 +€22,099 +39.5%
Other operating charges 640/8 €3,052 €2,312 -€740 -24.2%
Gross operating margin 9900 €52,988 €63,566 +€10,578 +20.0%
Operating profit (loss) 9901 -€6,052 -€16,834 -€10,782 -178.2%
Financial income 75/76B - €0 +€0
Recurring financial income 75 - €0 +€0
Financial charges 65/66B €1,668 €1,847 +€178 +10.7%
Recurring financial charges 65 €1,668 €1,847 +€178 +10.7%
Profit (loss) for the period before taxes 9903 -€7,720 -€18,680 -€10,960 -142.0%
Income taxes 67/77 €128 €407 +€279 +217.6%
Profit (loss) for the period 9904 -€7,848 -€19,087 -€11,239 -143.2%
Profit (loss) for the period to be appropriated 9905 -€7,848 -€19,087 -€11,239 -143.2%

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.