LOGIC AUDIO: 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.
LOGIC AUDIO
Largest movements
- Current investments +€25,265
new in 2025: €25,265
- Cash +€22,653
up €22,653 (+97.4%), from €23,268 to €45,921
mainly Net result for the year (+€47,198) and Depreciation (+€13,000)
- Intangible fixed assets -€13,000
down €13,000 (-10.5%), from €123,268 to €110,268
- Profit (loss) carried forward +€47,198
up €47,198 (+309.3%), from €15,262 to €62,460
- Other debts -€10,087
down €10,087 (-8.4%), from €120,236 to €110,149
- Gross operating margin +€50,343
up €50,343 (+194.8%), from €25,842 to €76,185
- Taxes +€12,187
up €12,187 (+313.2%), from €3,891 to €16,079
- Depreciation +€6,268
up €6,268 (+93.1%), from €6,732 to €13,000
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 | €147,463 | €184,024 | +€36,561 | +24.8% |
| Fixed assets | 21/28 | €123,268 | €110,268 | -€13,000 | -10.5% |
| Intangible fixed assets | 21 | €123,268 | €110,268 | -€13,000 | -10.5% |
| Current assets | 29/58 | €24,194 | €73,756 | +€49,561 | +204.8% |
| Amounts receivable within one year | 40/41 | €902 | €2,447 | +€1,545 | +171.3% |
| Trade receivables | 40 | - | €237 | +€237 | |
| Other amounts receivable | 41 | €902 | €2,211 | +€1,308 | +145.0% |
| Current investments | 50/53 | - | €25,265 | +€25,265 | |
| Cash at bank and in hand | 54/58 | €23,268 | €45,921 | +€22,653 | +97.4% |
| Deferred charges and accrued income | 490/1 | €25 | €122 | +€98 | +397.5% |
| Total equity and liabilities | 10/49 | €147,463 | €184,024 | +€36,561 | +24.8% |
| Equity | 10/15 | €25,262 | €72,460 | +€47,198 | +186.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,262 | €62,460 | +€47,198 | +309.3% |
| Amounts payable | 17/49 | €122,201 | €111,564 | -€10,637 | -8.7% |
| Amounts payable within one year | 42/48 | €121,944 | €110,792 | -€11,152 | -9.1% |
| Trade debts | 44 | €1,708 | €643 | -€1,065 | -62.3% |
| Suppliers | 440/4 | €1,708 | €643 | -€1,065 | -62.3% |
| Other amounts payable | 47/48 | €120,236 | €110,149 | -€10,087 | -8.4% |
| Accrued charges and deferred income | 492/3 | €257 | €771 | +€515 | +200.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,732 | €13,000 | +€6,268 | +93.1% |
| Gross operating margin | 9900 | €25,842 | €76,185 | +€50,343 | +194.8% |
| Operating profit (loss) | 9901 | €19,110 | €63,185 | +€44,074 | +230.6% |
| Financial income | 75/76B | €43 | €235 | +€192 | +447.1% |
| Recurring financial income | 75 | €43 | €235 | +€192 | +447.1% |
| Financial charges | 65/66B | - | €142 | +€142 | |
| Recurring financial charges | 65 | - | €142 | +€142 | |
| Profit (loss) for the period before taxes | 9903 | €19,153 | €63,277 | +€44,124 | +230.4% |
| Income taxes | 67/77 | €3,891 | €16,079 | +€12,187 | +313.2% |
| Profit (loss) for the period | 9904 | €15,262 | €47,198 | +€31,937 | +209.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,262 | €47,198 | +€31,937 | +209.3% |
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 4 October 2026 via checked.be.