MC LOGITECH: what changed
Two financial 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.
MC LOGITECH
Largest movements
- Cash -€40,294
down €40,294 (-37.6%), from €107,125 to €66,831
mainly Contributions, distributions and other (-€72,383) and Receivables within one year (-€3,943)
- Receivables within one year +€3,943
up €3,943 (+1,539%), from €256 to €4,199
of which Other amounts receivable: +€3,039
- Tangible fixed assets -€1,579
down €1,579 (-40.0%), from €3,945 to €2,366
of which Plant, machinery and equipment: -€1,326
- Reserves -€45,550
down €45,550 (-62.9%), from €72,383 to €26,833
- Tax, wage and social debts +€7,371
up €7,371 (+46.0%), from €16,029 to €23,400
of which Taxes: +€4,190
- Gross operating margin -€55,527
down €55,527 (-55.3%), from €100,439 to €44,912
- Taxes -€9,318
down €9,318 (-36.5%), from €25,529 to €16,211
- Other operating charges -€1,550
down €1,550 (-83.0%), from €1,868 to €318
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.
Derived cash bridge
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 | €111,326 | €73,396 | -€37,930 | -34.1% |
| Fixed assets | 21/28 | €3,945 | €2,366 | -€1,579 | -40.0% |
| Tangible fixed assets | 22/27 | €3,945 | €2,366 | -€1,579 | -40.0% |
| Plant, machinery and equipment | 23 | €1,699 | €373 | -€1,326 | -78.0% |
| Other tangible fixed assets | 26 | €2,245 | €1,992 | -€253 | -11.3% |
| Current assets | 29/58 | €107,381 | €71,030 | -€36,351 | -33.9% |
| Amounts receivable within one year | 40/41 | €256 | €4,199 | +€3,943 | +1,539% |
| Trade receivables | 40 | €256 | €1,160 | +€904 | +353% |
| Other amounts receivable | 41 | - | €3,039 | +€3,039 | |
| Cash at bank and in hand | 54/58 | €107,125 | €66,831 | -€40,294 | -37.6% |
| Total equity and liabilities | 10/49 | €111,326 | €73,396 | -€37,930 | -34.1% |
| Equity | 10/15 | €90,983 | €45,433 | -€45,550 | -50.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €72,383 | €26,833 | -€45,550 | -62.9% |
| Distributable reserves | 133 | €72,383 | €26,833 | -€45,550 | -62.9% |
| Amounts payable | 17/49 | €20,342 | €27,963 | +€7,620 | +37.5% |
| Amounts payable within one year | 42/48 | €20,342 | €27,963 | +€7,620 | +37.5% |
| Trade debts | 44 | €646 | €740 | +€95 | +14.7% |
| Suppliers | 440/4 | €646 | €740 | +€95 | +14.7% |
| Taxes, remuneration and social security | 45 | €16,029 | €23,400 | +€7,371 | +46.0% |
| Taxes | 450/3 | €12,379 | €16,569 | +€4,190 | +33.9% |
| Remuneration and social security | 454/9 | €3,650 | €6,831 | +€3,181 | +87.1% |
| Other amounts payable | 47/48 | €3,668 | €3,823 | +€155 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €745 | €1,579 | +€835 | +112% |
| Other operating charges | 640/8 | €1,868 | €318 | -€1,550 | -83.0% |
| Gross operating margin | 9900 | €100,439 | €44,912 | -€55,527 | -55.3% |
| Operating profit (loss) | 9901 | €97,827 | €43,015 | -€54,812 | -56.0% |
| Financial income | 75/76B | €256 | €169 | -€87 | -33.9% |
| Recurring financial income | 75 | €256 | €169 | -€87 | -33.9% |
| Financial charges | 65/66B | €170 | €139 | -€31 | -18.2% |
| Recurring financial charges | 65 | €170 | €139 | -€31 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €97,912 | €43,044 | -€54,868 | -56.0% |
| Income taxes | 67/77 | €25,529 | €16,211 | -€9,318 | -36.5% |
| Profit (loss) for the period | 9904 | €72,383 | €26,833 | -€45,550 | -62.9% |
| Profit (loss) for the period to be appropriated | 9905 | €72,383 | €26,833 | -€45,550 | -62.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.