LOGIKALIA: 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.
LOGIKALIA
Largest movements
- Cash -€9,689
down €9,689 (-11.4%), from €85,014 to €75,324
mainly Contributions, distributions and other (-€110,335) and Trade debts (-€1,483)
- Receivables within one year -€4,979
down €4,979 (-28.8%), from €17,280 to €12,301
of which Other amounts receivable: -€3,256
- Reserves -€63,000
down €63,000 (-100%), from €63,000 to €0
- Other debts +€60,276
up €60,276 (+9,964%), from €605 to €60,881
- Profit (loss) carried forward -€13,489
down €13,489 (-100%), from €13,489 to €0
- Tax, wage and social debts +€3,043
up €3,043 (+41.8%), from €7,277 to €10,320
of which Taxes: +€3,052
- Trade debts -€1,483
down €1,483 (-94.7%), from €1,565 to €83
- Gross operating margin +€27,789
up €27,789 (+171%), from €16,226 to €44,015
- Taxes +€5,721
up €5,721 (+154%), from €3,716 to €9,437
- Financial income -€925
down €925 (-72.7%), from €1,271 to €346
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 | €104,536 | €89,884 | -€14,653 | -14.0% |
| Current assets | 29/58 | €104,536 | €89,884 | -€14,653 | -14.0% |
| Amounts receivable within one year | 40/41 | €17,280 | €12,301 | -€4,979 | -28.8% |
| Trade receivables | 40 | €13,691 | €11,967 | -€1,724 | -12.6% |
| Other amounts receivable | 41 | €3,589 | €334 | -€3,256 | -90.7% |
| Cash at bank and in hand | 54/58 | €85,014 | €75,324 | -€9,689 | -11.4% |
| Deferred charges and accrued income | 490/1 | €2,243 | €2,259 | +€16 | +0.7% |
| Total equity and liabilities | 10/49 | €104,536 | €89,884 | -€14,653 | -14.0% |
| Equity | 10/15 | €95,089 | €18,600 | -€76,489 | -80.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €63,000 | €0 | -€63,000 | -100% |
| Distributable reserves | 133 | €63,000 | €0 | -€63,000 | -100% |
| Profit (loss) carried forward | 14 | €13,489 | €0 | -€13,489 | -100% |
| Amounts payable | 17/49 | €9,447 | €71,284 | +€61,836 | +655% |
| Amounts payable within one year | 42/48 | €9,447 | €71,284 | +€61,836 | +655% |
| Trade debts | 44 | €1,565 | €83 | -€1,483 | -94.7% |
| Suppliers | 440/4 | €1,565 | €83 | -€1,483 | -94.7% |
| Taxes, remuneration and social security | 45 | €7,277 | €10,320 | +€3,043 | +41.8% |
| Taxes | 450/3 | €4,495 | €7,547 | +€3,052 | +67.9% |
| Remuneration and social security | 454/9 | €2,782 | €2,773 | -€9 | -0.3% |
| Other amounts payable | 47/48 | €605 | €60,881 | +€60,276 | +9,964% |
| Other operating charges | 640/8 | €894 | €1,013 | +€119 | +13.3% |
| Gross operating margin | 9900 | €16,226 | €44,015 | +€27,789 | +171% |
| Operating profit (loss) | 9901 | €15,332 | €43,002 | +€27,670 | +180% |
| Financial income | 75/76B | €1,271 | €346 | -€925 | -72.7% |
| Recurring financial income | 75 | €1,271 | €346 | -€925 | -72.7% |
| Financial charges | 65/66B | €51 | €66 | +€15 | +29.4% |
| Recurring financial charges | 65 | €51 | €66 | +€15 | +29.4% |
| Profit (loss) for the period before taxes | 9903 | €16,552 | €43,282 | +€26,731 | +161% |
| Income taxes | 67/77 | €3,716 | €9,437 | +€5,721 | +154% |
| Profit (loss) for the period | 9904 | €12,836 | €33,846 | +€21,010 | +164% |
| Profit (loss) for the period to be appropriated | 9905 | €12,836 | €33,846 | +€21,010 | +164% |
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 13 October 2026 via checked.be.