LOGIQUS: 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.
LOGIQUS
Largest movements
- Cash +€67,264
up €67,264 (+24.1%), from €278,987 to €346,251
mainly Net result for the year (+€74,796) and Other debts (+€49,402)
- Receivables within one year -€13,869
down €13,869 (-28.8%), from €48,239 to €34,369
of which Trade receivables: -€7,454
- Other debts +€49,402
up €49,402 (+36.7%), from €134,682 to €184,083
- Financial charges +€19,185
up €19,185 (+43.6%), from €43,958 to €63,143
- Gross operating margin +€13,393
up €13,393 (+9.4%), from €142,321 to €155,714
- Other operating charges -€2,095
down €2,095 (-84.0%), from €2,495 to €400
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 | €379,779 | €431,048 | +€51,269 | +13.5% |
| Fixed assets | 21/28 | €34 | €34 | = | 0.0% |
| Financial fixed assets | 28 | €34 | €34 | = | 0.0% |
| Current assets | 29/58 | €379,745 | €431,014 | +€51,269 | +13.5% |
| Amounts receivable within one year | 40/41 | €48,239 | €34,369 | -€13,869 | -28.8% |
| Trade receivables | 40 | €35,884 | €28,429 | -€7,454 | -20.8% |
| Other amounts receivable | 41 | €12,355 | €5,940 | -€6,415 | -51.9% |
| Current investments | 50/53 | €48,571 | €49,792 | +€1,222 | +2.5% |
| Cash at bank and in hand | 54/58 | €278,987 | €346,251 | +€67,264 | +24.1% |
| Deferred charges and accrued income | 490/1 | €3,949 | €601 | -€3,348 | -84.8% |
| Total equity and liabilities | 10/49 | €379,779 | €431,048 | +€51,269 | +13.5% |
| Equity | 10/15 | €226,080 | €226,080 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €225,080 | €225,080 | = | 0.0% |
| Distributable reserves | 133 | €225,080 | €225,080 | = | 0.0% |
| Amounts payable | 17/49 | €153,699 | €204,968 | +€51,269 | +33.4% |
| Amounts payable within one year | 42/48 | €150,329 | €199,277 | +€48,949 | +32.6% |
| Trade debts | 44 | €1,079 | €571 | -€508 | -47.1% |
| Suppliers | 440/4 | €1,079 | €571 | -€508 | -47.1% |
| Taxes, remuneration and social security | 45 | €14,568 | €14,623 | +€55 | +0.4% |
| Taxes | 450/3 | €11,452 | €14,303 | +€2,851 | +24.9% |
| Remuneration and social security | 454/9 | €3,116 | €320 | -€2,796 | -89.7% |
| Other amounts payable | 47/48 | €134,682 | €184,083 | +€49,402 | +36.7% |
| Accrued charges and deferred income | 492/3 | €3,370 | €5,690 | +€2,320 | +68.9% |
| Other operating charges | 640/8 | €2,495 | €400 | -€2,095 | -84.0% |
| Gross operating margin | 9900 | €142,321 | €155,714 | +€13,393 | +9.4% |
| Operating profit (loss) | 9901 | €139,826 | €155,315 | +€15,488 | +11.1% |
| Financial income | 75/76B | €956 | €1,848 | +€891 | +93.2% |
| Recurring financial income | 75 | €956 | €1,848 | +€891 | +93.2% |
| Financial charges | 65/66B | €43,958 | €63,143 | +€19,185 | +43.6% |
| Recurring financial charges | 65 | €43,958 | €63,143 | +€19,185 | +43.6% |
| Profit (loss) for the period before taxes | 9903 | €96,825 | €94,019 | -€2,805 | -2.9% |
| Income taxes | 67/77 | €19,675 | €19,223 | -€452 | -2.3% |
| Profit (loss) for the period | 9904 | €77,149 | €74,796 | -€2,353 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €77,149 | €74,796 | -€2,353 | -3.1% |
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 3 October 2026 via checked.be.