LogiQA: 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.
LogiQA
Largest movements
- Current investments +€74,803
new in 2025: €74,803
- Cash -€43,557
down €43,557 (-40.6%), from €107,355 to €63,797
mainly Current investments (-€74,803) and Receivables within one year (-€42,365)
- Receivables within one year +€42,365
up €42,365 (+219.4%), from €19,310 to €61,675
of which Other amounts receivable: +€41,536
- Tangible fixed assets +€7,646
up €7,646 (+35.5%), from €21,512 to €29,159
of which Other tangible fixed assets: +€7,506
- Deferred charges and accrued income +€2,763
up €2,763 (+224.4%), from €1,231 to €3,994
- Reserves +€64,478
up €64,478 (+55.9%), from €115,442 to €179,920
- Tax, wage and social debts +€19,153
up €19,153 (+68.4%), from €28,017 to €47,170
- Gross operating margin +€2,221
up €2,221 (+2.5%), from €87,281 to €89,502
- Financial income +€1,715
up €1,715 (+783.4%), from €219 to €1,933
- Depreciation +€1,487
up €1,487 (+34.8%), from €4,276 to €5,764
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 | €149,408 | €233,428 | +€84,020 | +56.2% |
| Fixed assets | 21/28 | €21,512 | €29,159 | +€7,646 | +35.5% |
| Tangible fixed assets | 22/27 | €21,512 | €29,159 | +€7,646 | +35.5% |
| Furniture and vehicles | 24 | €7,800 | €7,940 | +€141 | +1.8% |
| Other tangible fixed assets | 26 | €13,713 | €21,218 | +€7,506 | +54.7% |
| Current assets | 29/58 | €127,896 | €204,270 | +€76,374 | +59.7% |
| Amounts receivable within one year | 40/41 | €19,310 | €61,675 | +€42,365 | +219.4% |
| Trade receivables | 40 | €18,101 | €18,930 | +€830 | +4.6% |
| Other amounts receivable | 41 | €1,209 | €42,745 | +€41,536 | +3434.9% |
| Current investments | 50/53 | - | €74,803 | +€74,803 | |
| Cash at bank and in hand | 54/58 | €107,355 | €63,797 | -€43,557 | -40.6% |
| Deferred charges and accrued income | 490/1 | €1,231 | €3,994 | +€2,763 | +224.4% |
| Total equity and liabilities | 10/49 | €149,408 | €233,428 | +€84,020 | +56.2% |
| Equity | 10/15 | €120,442 | €184,920 | +€64,478 | +53.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €115,442 | €179,920 | +€64,478 | +55.9% |
| Distributable reserves | 133 | €115,442 | €179,920 | +€64,478 | +55.9% |
| Amounts payable | 17/49 | €28,966 | €48,508 | +€19,542 | +67.5% |
| Amounts payable within one year | 42/48 | €28,966 | €48,508 | +€19,542 | +67.5% |
| Trade debts | 44 | €950 | €1,338 | +€388 | +40.9% |
| Suppliers | 440/4 | €950 | €1,338 | +€388 | +40.9% |
| Taxes, remuneration and social security | 45 | €28,017 | €47,170 | +€19,153 | +68.4% |
| Taxes | 450/3 | €28,017 | €47,170 | +€19,153 | +68.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,276 | €5,764 | +€1,487 | +34.8% |
| Other operating charges | 640/8 | €494 | €1,135 | +€641 | +129.6% |
| Non-recurring operating charges | 66A | - | €530 | +€530 | |
| Gross operating margin | 9900 | €87,281 | €89,502 | +€2,221 | +2.5% |
| Operating profit (loss) | 9901 | €82,510 | €82,073 | -€437 | -0.5% |
| Financial income | 75/76B | €219 | €1,933 | +€1,715 | +783.4% |
| Recurring financial income | 75 | €219 | €1,933 | +€1,715 | +783.4% |
| Financial charges | 65/66B | €2,302 | €2,015 | -€287 | -12.5% |
| Recurring financial charges | 65 | €2,302 | €2,015 | -€287 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €80,427 | €81,992 | +€1,565 | +1.9% |
| Income taxes | 67/77 | €17,059 | €17,513 | +€454 | +2.7% |
| Profit (loss) for the period | 9904 | €63,368 | €64,478 | +€1,111 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €63,368 | €64,478 | +€1,111 | +1.8% |
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 12 October 2026 via checked.be.