LOGIQUE RECORDS: 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.
LOGIQUE RECORDS
Largest movements
- Cash +€123,715
up €123,715 (+381%), from €32,500 to €156,215
mainly Accrued charges and deferred income (+€72,032) and Net result for the year (+€48,329)
- Receivables within one year +€36,703
up €36,703 (+1,405%), from €2,612 to €39,314
of which Trade receivables: +€29,039
- Tangible fixed assets +€2,274
new in 2025: €2,274
- Accrued charges and deferred income +€72,032
up €72,032 (+10,065%), from €716 to €72,748
- Profit (loss) carried forward +€48,329
up €48,329 (+286%), from €16,877 to €65,206
- Trade debts +€23,125
up €23,125 (+214%), from €10,799 to €33,924
of which Bills of exchange payable: +€26,000
- Tax, wage and social debts +€19,206
up €19,206 (+455%), from €4,219 to €23,426
- Gross operating margin +€41,377
up €41,377 (+196%), from €21,073 to €62,450
- Taxes +€8,087
up €8,087 (+192%), from €4,219 to €12,306
- Financial charges +€865
new in 2025: €865
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 | €35,112 | €197,804 | +€162,692 | +463% |
| Fixed assets | 21/28 | - | €2,274 | +€2,274 | |
| Tangible fixed assets | 22/27 | - | €2,274 | +€2,274 | |
| Furniture and vehicles | 24 | - | €2,274 | +€2,274 | |
| Current assets | 29/58 | €35,112 | €195,530 | +€160,418 | +457% |
| Amounts receivable within one year | 40/41 | €2,612 | €39,314 | +€36,703 | +1,405% |
| Trade receivables | 40 | €739 | €29,777 | +€29,039 | +3,931% |
| Other amounts receivable | 41 | €1,873 | €9,537 | +€7,664 | +409% |
| Cash at bank and in hand | 54/58 | €32,500 | €156,215 | +€123,715 | +381% |
| Total equity and liabilities | 10/49 | €35,112 | €197,804 | +€162,692 | +463% |
| Equity | 10/15 | €19,377 | €67,706 | +€48,329 | +249% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,877 | €65,206 | +€48,329 | +286% |
| Amounts payable | 17/49 | €15,734 | €130,098 | +€114,364 | +727% |
| Amounts payable within one year | 42/48 | €15,019 | €57,350 | +€42,332 | +282% |
| Trade debts | 44 | €10,799 | €33,924 | +€23,125 | +214% |
| Suppliers | 440/4 | €10,799 | €7,924 | -€2,875 | -26.6% |
| Bills of exchange payable | 441 | - | €26,000 | +€26,000 | |
| Taxes, remuneration and social security | 45 | €4,219 | €23,426 | +€19,206 | +455% |
| Taxes | 450/3 | €4,219 | €23,426 | +€19,206 | +455% |
| Accrued charges and deferred income | 492/3 | €716 | €72,748 | +€72,032 | +10,065% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €450 | +€450 | |
| Other operating charges | 640/8 | - | €500 | +€500 | |
| Gross operating margin | 9900 | €21,073 | €62,450 | +€41,377 | +196% |
| Operating profit (loss) | 9901 | €21,073 | €61,500 | +€40,426 | +192% |
| Financial income | 75/76B | €23 | €0 | -€23 | -100% |
| Recurring financial income | 75 | €23 | €0 | -€23 | -100% |
| Financial charges | 65/66B | - | €865 | +€865 | |
| Recurring financial charges | 65 | - | €865 | +€865 | |
| Profit (loss) for the period before taxes | 9903 | €21,097 | €60,635 | +€39,538 | +187% |
| Income taxes | 67/77 | €4,219 | €12,306 | +€8,087 | +192% |
| Profit (loss) for the period | 9904 | €16,877 | €48,329 | +€31,451 | +186% |
| Profit (loss) for the period to be appropriated | 9905 | €16,877 | €48,329 | +€31,451 | +186% |
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 15 October 2026 via checked.be.