CLOGIC: 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.
CLOGIC
Largest movements
- Receivables within one year +€74,033
up €74,033 (+197.7%), from €37,452 to €111,486
- Profit (loss) carried forward +€79,033
up €79,033 (+211.0%), from €37,452 to €116,486
- Contributions -€5,000
no longer reported in 2022 (was €5,000)
- Turnover +€69,226
up €69,226 (+100.5%), from €68,900 to €138,126
- Gross operating margin +€66,463
up €66,463 (+101.4%), from €65,574 to €132,038
- Staff costs +€24,256
up €24,256 (+86.3%), from €28,122 to €52,378
- Purchases and services +€2,762
up €2,762 (+83.1%), from €3,326 to €6,087
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,452 | €116,486 | +€74,033 | +174.4% |
| Current assets | 29/58 | €42,452 | €116,486 | +€74,033 | +174.4% |
| Amounts receivable within one year | 40/41 | €37,452 | €111,486 | +€74,033 | +197.7% |
| Other amounts receivable | 41 | €37,452 | €111,486 | +€74,033 | +197.7% |
| Cash at bank and in hand | 54/58 | €5,000 | €5,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €42,452 | €116,486 | +€74,033 | +174.4% |
| Equity | 10/15 | €42,452 | €116,486 | +€74,033 | +174.4% |
| Contributions | 10/11 | €5,000 | - | -€5,000 | |
| Profit (loss) carried forward | 14 | €37,452 | €116,486 | +€79,033 | +211.0% |
| Turnover | 70 | €68,900 | €138,126 | +€69,226 | +100.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €3,326 | €6,087 | +€2,762 | +83.1% |
| Remuneration, social security and pensions | 62 | €28,122 | €52,378 | +€24,256 | +86.3% |
| Gross operating margin | 9900 | €65,574 | €132,038 | +€66,463 | +101.4% |
| Operating profit (loss) | 9901 | €37,452 | €79,659 | +€42,207 | +112.7% |
| Financial charges | 65/66B | - | €626 | +€626 | |
| Recurring financial charges | 65 | - | €626 | +€626 | |
| Profit (loss) for the period before taxes | 9903 | €37,452 | €79,034 | +€41,581 | +111.0% |
| Profit (loss) for the period | 9904 | €37,452 | €79,034 | +€41,581 | +111.0% |
| Profit (loss) for the period to be appropriated | 9905 | €37,452 | €79,034 | +€41,581 | +111.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.