LOGIQUO: 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.
LOGIQUO
Largest movements
- Receivables within one year +€26,680
up €26,680 (+77.8%), from €34,276 to €60,956
of which Trade receivables: +€37,077
- Tangible fixed assets +€10,385
new in 2025: €10,385
of which Furniture and vehicles: +€9,044
- Cash -€1,742
down €1,742 (-58.5%), from €2,980 to €1,238
mainly Receivables within one year (-€26,680) and Investment in fixed assets (net) (-€12,494)
- Trade debts +€19,959
up €19,959 (+2136.0%), from €934 to €20,893
- Tax, wage and social debts +€9,618
up €9,618 (+102.0%), from €9,431 to €19,049
- Profit (loss) carried forward +€5,776
up €5,776 (+22.2%), from €26,050 to €31,826
- Gross operating margin -€21,622
down €21,622 (-60.5%), from €35,715 to €14,094
- Taxes -€3,307
down €3,307 (-35.1%), from €9,431 to €6,124
- Depreciation +€2,109
new in 2025: €2,109
- Financial income +€1,246
new in 2025: €1,246
- Other operating charges +€957
up €957 (+423.0%), from €226 to €1,183
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 | €37,415 | €72,768 | +€35,353 | +94.5% |
| Fixed assets | 21/28 | - | €10,385 | +€10,385 | |
| Tangible fixed assets | 22/27 | - | €10,385 | +€10,385 | |
| Plant, machinery and equipment | 23 | - | €1,342 | +€1,342 | |
| Furniture and vehicles | 24 | - | €9,044 | +€9,044 | |
| Current assets | 29/58 | €37,415 | €62,382 | +€24,967 | +66.7% |
| Amounts receivable within one year | 40/41 | €34,276 | €60,956 | +€26,680 | +77.8% |
| Trade receivables | 40 | €5,525 | €42,602 | +€37,077 | +671.0% |
| Other amounts receivable | 41 | €28,751 | €18,354 | -€10,397 | -36.2% |
| Cash at bank and in hand | 54/58 | €2,980 | €1,238 | -€1,742 | -58.5% |
| Deferred charges and accrued income | 490/1 | €158 | €188 | +€29 | +18.5% |
| Total equity and liabilities | 10/49 | €37,415 | €72,768 | +€35,353 | +94.5% |
| Equity | 10/15 | €27,050 | €32,826 | +€5,776 | +21.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,050 | €31,826 | +€5,776 | +22.2% |
| Amounts payable | 17/49 | €10,365 | €39,942 | +€29,576 | +285.3% |
| Amounts payable within one year | 42/48 | €10,365 | €39,942 | +€29,576 | +285.3% |
| Trade debts | 44 | €934 | €20,893 | +€19,959 | +2136.0% |
| Suppliers | 440/4 | €934 | €20,893 | +€19,959 | +2136.0% |
| Taxes, remuneration and social security | 45 | €9,431 | €19,049 | +€9,618 | +102.0% |
| Taxes | 450/3 | €9,431 | €19,049 | +€9,618 | +102.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,109 | +€2,109 | |
| Other operating charges | 640/8 | €226 | €1,183 | +€957 | +423.0% |
| Gross operating margin | 9900 | €35,715 | €14,094 | -€21,622 | -60.5% |
| Operating profit (loss) | 9901 | €35,489 | €10,802 | -€24,687 | -69.6% |
| Financial income | 75/76B | - | €1,246 | +€1,246 | |
| Recurring financial income | 75 | - | €1,246 | +€1,246 | |
| Financial charges | 65/66B | €9 | €148 | +€139 | +1628.6% |
| Recurring financial charges | 65 | €9 | €148 | +€139 | +1628.6% |
| Profit (loss) for the period before taxes | 9903 | €35,481 | €11,900 | -€23,580 | -66.5% |
| Income taxes | 67/77 | €9,431 | €6,124 | -€3,307 | -35.1% |
| Profit (loss) for the period | 9904 | €26,050 | €5,776 | -€20,273 | -77.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,050 | €5,776 | -€20,273 | -77.8% |
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 4 October 2026 via checked.be.