LOGYP: 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.
LOGYP
Largest movements
- Tangible fixed assets +€26,981
up €26,981 (+1023.2%), from €2,637 to €29,618
of which Furniture and vehicles: +€27,561
- Receivables within one year +€11,512
up €11,512 (+7.0%), from €165,140 to €176,652
of which Other amounts receivable: +€6,217
- Cash -€8,286
down €8,286 (-72.1%), from €11,494 to €3,208
mainly Contributions, distributions and other (-€43,000) and Investment in fixed assets (net) (-€29,325)
- Other debts +€28,225
new in 2024: €28,225
- Tax, wage and social debts +€4,686
up €4,686 (+48.3%), from €9,709 to €14,395
- Profit (loss) carried forward +€4,552
up €4,552 (+3.2%), from €141,374 to €145,926
- Short-term financial debts -€3,837
no longer reported in 2024 (was €3,837)
- Trade debts -€3,347
down €3,347 (-43.2%), from €7,746 to €4,399
- Gross operating margin +€29,571
up €29,571 (+75.6%), from €39,106 to €68,677
- Purchases and services +€24,302
up €24,302 (+15.3%), from €158,695 to €182,998
- Taxes +€8,299
up €8,299 (+213.5%), from €3,888 to €12,187
- Depreciation -€963
down €963 (-29.1%), from €3,307 to €2,344
- Financial charges +€806
up €806 (+19.8%), from €4,078 to €4,884
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €184,773 | €213,637 | +€28,864 | +15.6% |
| Fixed assets | 21/28 | €6,237 | €33,218 | +€26,981 | +432.6% |
| Tangible fixed assets | 22/27 | €2,637 | €29,618 | +€26,981 | +1023.2% |
| Plant, machinery and equipment | 23 | €1,735 | €1,155 | -€580 | -33.4% |
| Furniture and vehicles | 24 | €902 | €28,462 | +€27,561 | +3057.1% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €178,536 | €180,419 | +€1,883 | +1.1% |
| Stocks and contracts in progress | 3 | €379 | - | -€379 | |
| Stocks | 30/36 | €379 | - | -€379 | |
| Amounts receivable within one year | 40/41 | €165,140 | €176,652 | +€11,512 | +7.0% |
| Trade receivables | 40 | €434 | €5,729 | +€5,295 | +1220.3% |
| Other amounts receivable | 41 | €164,706 | €170,923 | +€6,217 | +3.8% |
| Cash at bank and in hand | 54/58 | €11,494 | €3,208 | -€8,286 | -72.1% |
| Deferred charges and accrued income | 490/1 | €1,524 | €559 | -€965 | -63.3% |
| Total equity and liabilities | 10/49 | €184,773 | €213,637 | +€28,864 | +15.6% |
| Equity | 10/15 | €161,821 | €166,373 | +€4,552 | +2.8% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Outside capital | 11 | €18,550 | €18,550 | = | 0.0% |
| Other | 1109/19 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,897 | €1,897 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €37 | €37 | = | 0.0% |
| Profit (loss) carried forward | 14 | €141,374 | €145,926 | +€4,552 | +3.2% |
| Amounts payable | 17/49 | €22,952 | €47,264 | +€24,312 | +105.9% |
| Amounts payable within one year | 42/48 | €22,952 | €47,264 | +€24,312 | +105.9% |
| Current portion of amounts payable after more than one year | 42 | €1,660 | €245 | -€1,416 | -85.3% |
| Financial debts | 43 | €3,837 | - | -€3,837 | |
| Credit institutions | 430/8 | €3,837 | - | -€3,837 | |
| Trade debts | 44 | €7,746 | €4,399 | -€3,347 | -43.2% |
| Suppliers | 440/4 | €7,746 | €4,399 | -€3,347 | -43.2% |
| Taxes, remuneration and social security | 45 | €9,709 | €14,395 | +€4,686 | +48.3% |
| Taxes | 450/3 | €9,709 | €14,395 | +€4,686 | +48.3% |
| Other amounts payable | 47/48 | - | €28,225 | +€28,225 | |
| Non-recurring operating income | 76A | €7,851 | €440 | -€7,411 | -94.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €158,695 | €182,998 | +€24,302 | +15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,307 | €2,344 | -€963 | -29.1% |
| Other operating charges | 640/8 | €1,287 | €1,759 | +€472 | +36.7% |
| Gross operating margin | 9900 | €39,106 | €68,677 | +€29,571 | +75.6% |
| Operating profit (loss) | 9901 | €34,512 | €64,574 | +€30,062 | +87.1% |
| Financial income | 75/76B | €36 | €48 | +€13 | +35.2% |
| Recurring financial income | 75 | €36 | €48 | +€13 | +35.2% |
| Financial charges | 65/66B | €4,078 | €4,884 | +€806 | +19.8% |
| Recurring financial charges | 65 | €4,078 | €4,884 | +€806 | +19.8% |
| Profit (loss) for the period before taxes | 9903 | €30,470 | €59,738 | +€29,269 | +96.1% |
| Income taxes | 67/77 | €3,888 | €12,187 | +€8,299 | +213.5% |
| Profit (loss) for the period | 9904 | €26,582 | €47,552 | +€20,970 | +78.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,582 | €47,552 | +€20,970 | +78.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.