LOGIKRAFT: 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.
LOGIKRAFT
Largest movements
- Cash +€42,301
up €42,301 (+44.9%), from €94,244 to €136,545
mainly Net result for the year (+€29,005) and Current investments (+€11,741)
- Current investments -€11,741
down €11,741 (-40.8%), from €28,756 to €17,015
- Reserves +€29,005
up €29,005 (+25.7%), from €112,673 to €141,678
of which Distributable reserves: +€29,005
- Gross operating margin -€17,759
down €17,759 (-16.6%), from €106,846 to €89,087
- Taxes -€4,060
down €4,060 (-32.4%), from €12,515 to €8,455
- Staff costs +€1,967
up €1,967 (+4.0%), from €48,823 to €50,790
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 | €153,442 | €183,551 | +€30,109 | +19.6% |
| Fixed assets | 21/28 | €2,956 | €3,308 | +€352 | +11.9% |
| Tangible fixed assets | 22/27 | €2,867 | €3,219 | +€352 | +12.3% |
| Plant, machinery and equipment | 23 | €734 | €302 | -€432 | -58.9% |
| Furniture and vehicles | 24 | €0 | €1,061 | +€1,061 | |
| Other tangible fixed assets | 26 | €2,133 | €1,856 | -€277 | -13.0% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €150,486 | €180,243 | +€29,757 | +19.8% |
| Amounts receivable within one year | 40/41 | €25,356 | €24,177 | -€1,179 | -4.6% |
| Trade receivables | 40 | €17,279 | €17,424 | +€145 | +0.8% |
| Other amounts receivable | 41 | €8,077 | €6,753 | -€1,324 | -16.4% |
| Current investments | 50/53 | €28,756 | €17,015 | -€11,741 | -40.8% |
| Cash at bank and in hand | 54/58 | €94,244 | €136,545 | +€42,301 | +44.9% |
| Deferred charges and accrued income | 490/1 | €2,129 | €2,505 | +€376 | +17.6% |
| Total equity and liabilities | 10/49 | €153,442 | €183,551 | +€30,109 | +19.6% |
| Equity | 10/15 | €132,673 | €161,678 | +€29,005 | +21.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €112,673 | €141,678 | +€29,005 | +25.7% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €110,673 | €139,678 | +€29,005 | +26.2% |
| Amounts payable | 17/49 | €20,768 | €21,873 | +€1,104 | +5.3% |
| Amounts payable within one year | 42/48 | €20,768 | €21,873 | +€1,104 | +5.3% |
| Trade debts | 44 | €5,845 | €6,317 | +€472 | +8.1% |
| Suppliers | 440/4 | €5,845 | €6,317 | +€472 | +8.1% |
| Taxes, remuneration and social security | 45 | €14,863 | €14,754 | -€109 | -0.7% |
| Taxes | 450/3 | €9,036 | €8,682 | -€354 | -3.9% |
| Remuneration and social security | 454/9 | €5,827 | €6,072 | +€245 | +4.2% |
| Other amounts payable | 47/48 | €61 | €803 | +€742 | +1215.6% |
| Remuneration, social security and pensions | 62 | €48,823 | €50,790 | +€1,967 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €864 | €1,125 | +€261 | +30.2% |
| Other operating charges | 640/8 | €541 | €528 | -€13 | -2.3% |
| Gross operating margin | 9900 | €106,846 | €89,087 | -€17,759 | -16.6% |
| Operating profit (loss) | 9901 | €56,618 | €36,644 | -€19,975 | -35.3% |
| Financial income | 75/76B | €1,615 | €1,499 | -€116 | -7.2% |
| Recurring financial income | 75 | €1,615 | €1,499 | -€116 | -7.2% |
| Financial charges | 65/66B | €1,512 | €684 | -€829 | -54.8% |
| Recurring financial charges | 65 | €1,512 | €684 | -€829 | -54.8% |
| Profit (loss) for the period before taxes | 9903 | €56,720 | €37,459 | -€19,261 | -34.0% |
| Income taxes | 67/77 | €12,515 | €8,455 | -€4,060 | -32.4% |
| Profit (loss) for the period | 9904 | €44,206 | €29,005 | -€15,201 | -34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €44,206 | €29,005 | -€15,201 | -34.4% |
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 8 October 2026 via checked.be.