LogicMedia: 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.
LogicMedia
Largest movements
- Cash -€819,582
down €819,582 (-84.4%), from €970,753 to €151,170
mainly Net result for the year (-€1.0m) and Trade debts (-€515,646)
- Receivables within one year -€394,634
down €394,634 (-62.3%), from €633,317 to €238,683
of which Trade receivables: -€356,311
- Profit (loss) carried forward -€1.0m
new in 2025: -€1.0m
- Trade debts -€515,646
down €515,646 (-66.4%), from €776,661 to €261,014
- Other debts +€469,710
new in 2025: €469,710
- Reserves -€140,644
down €140,644 (-8.1%), from €1.7m to €1.6m
- Accrued charges and deferred income -€39,502
no longer reported in 2025 (was €39,502)
- Gross operating margin -€1.2m
down €1.2m, from €167,311 to -€1.1m
- Financial income -€75,723
down €75,723 (-35.5%), from €213,426 to €137,703
- Taxes -€58,223
down €58,223 (-89.5%), from €65,052 to €6,829
- Financial charges -€30,784
down €30,784 (-34.3%), from €89,814 to €59,030
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 | €2,565,943 | €1,340,007 | -€1.2m | -47.8% |
| Fixed assets | 21/28 | €39,818 | €25,847 | -€13,971 | -35.1% |
| Tangible fixed assets | 22/27 | €39,818 | €25,847 | -€13,971 | -35.1% |
| Furniture and vehicles | 24 | €39,818 | €25,847 | -€13,971 | -35.1% |
| Current assets | 29/58 | €2,526,126 | €1,314,160 | -€1.2m | -48.0% |
| Amounts receivable after more than one year | 29 | €890,000 | €890,000 | = | 0.0% |
| Other amounts receivable | 291 | €890,000 | €890,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €633,317 | €238,683 | -€394,634 | -62.3% |
| Trade receivables | 40 | €528,540 | €172,230 | -€356,311 | -67.4% |
| Other amounts receivable | 41 | €104,777 | €66,453 | -€38,324 | -36.6% |
| Current investments | 50/53 | €30,238 | €31,742 | +€1,504 | +5.0% |
| Cash at bank and in hand | 54/58 | €970,753 | €151,170 | -€819,582 | -84.4% |
| Deferred charges and accrued income | 490/1 | €1,818 | €2,565 | +€747 | +41.1% |
| Total equity and liabilities | 10/49 | €2,565,943 | €1,340,007 | -€1.2m | -47.8% |
| Equity | 10/15 | €1,749,780 | €602,107 | -€1.1m | -65.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,731,180 | €1,590,536 | -€140,644 | -8.1% |
| Distributable reserves | 133 | €1,731,180 | €1,590,536 | -€140,644 | -8.1% |
| Profit (loss) carried forward | 14 | - | -€1,007,029 | -€1.0m | |
| Amounts payable | 17/49 | €816,163 | €737,900 | -€78,263 | -9.6% |
| Amounts payable within one year | 42/48 | €776,661 | €737,900 | -€38,761 | -5.0% |
| Trade debts | 44 | €776,661 | €261,014 | -€515,646 | -66.4% |
| Suppliers | 440/4 | €776,661 | €261,014 | -€515,646 | -66.4% |
| Taxes, remuneration and social security | 45 | - | €7,175 | +€7,175 | |
| Taxes | 450/3 | - | €7,175 | +€7,175 | |
| Other amounts payable | 47/48 | - | €469,710 | +€469,710 | |
| Accrued charges and deferred income | 492/3 | €39,502 | - | -€39,502 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,535 | €13,684 | +€149 | +1.1% |
| Other operating charges | 640/8 | €12,694 | €4,430 | -€8,264 | -65.1% |
| Gross operating margin | 9900 | €167,311 | -€1,060,759 | -€1.2m | |
| Operating profit (loss) | 9901 | €141,082 | -€1,078,873 | -€1.2m | |
| Financial income | 75/76B | €213,426 | €137,703 | -€75,723 | -35.5% |
| Recurring financial income | 75 | €213,426 | €137,703 | -€75,723 | -35.5% |
| Financial charges | 65/66B | €89,814 | €59,030 | -€30,784 | -34.3% |
| Recurring financial charges | 65 | €89,814 | €59,030 | -€30,784 | -34.3% |
| Profit (loss) for the period before taxes | 9903 | €264,695 | -€1,000,200 | -€1.3m | |
| Income taxes | 67/77 | €65,052 | €6,829 | -€58,223 | -89.5% |
| Profit (loss) for the period | 9904 | €199,643 | -€1,007,029 | -€1.2m | |
| Profit (loss) for the period to be appropriated | 9905 | €199,643 | -€1,007,029 | -€1.2m |
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 7 October 2026 via checked.be.