LogoLingua: 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.
LogoLingua
Largest movements
- Cash -€71,073
down €71,073 (-54.9%), from €129,531 to €58,457
mainly Contributions, distributions and other (-€120,000) and Deferred charges and accrued income (-€2,366)
- Deferred charges and accrued income +€2,366
up €2,366 (+221.6%), from €1,068 to €3,433
- Tangible fixed assets -€2,031
down €2,031 (-22.8%), from €8,892 to €6,862
of which Plant, machinery and equipment: -€1,593
- Reserves -€75,704
down €75,704 (-54.1%), from €139,899 to €64,195
- Trade debts +€5,597
up €5,597 (+33.1%), from €16,926 to €22,524
- Gross operating margin +€8,744
up €8,744 (+16.6%), from €52,714 to €61,459
- Taxes +€1,549
up €1,549 (+14.7%), from €10,528 to €12,076
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 | €164,078 | €93,840 | -€70,238 | -42.8% |
| Fixed assets | 21/28 | €8,892 | €6,862 | -€2,031 | -22.8% |
| Tangible fixed assets | 22/27 | €8,892 | €6,862 | -€2,031 | -22.8% |
| Plant, machinery and equipment | 23 | €5,782 | €4,189 | -€1,593 | -27.5% |
| Furniture and vehicles | 24 | €2,652 | €2,673 | +€21 | +0.8% |
| Other tangible fixed assets | 26 | €458 | - | -€458 | |
| Current assets | 29/58 | €155,186 | €86,978 | -€68,208 | -44.0% |
| Amounts receivable within one year | 40/41 | €24,587 | €25,087 | +€500 | +2.0% |
| Trade receivables | 40 | €24,153 | €24,887 | +€733 | +3.0% |
| Other amounts receivable | 41 | €434 | €201 | -€234 | -53.8% |
| Cash at bank and in hand | 54/58 | €129,531 | €58,457 | -€71,073 | -54.9% |
| Deferred charges and accrued income | 490/1 | €1,068 | €3,433 | +€2,366 | +221.6% |
| Total equity and liabilities | 10/49 | €164,078 | €93,840 | -€70,238 | -42.8% |
| Equity | 10/15 | €142,899 | €67,195 | -€75,704 | -53.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €139,899 | €64,195 | -€75,704 | -54.1% |
| Distributable reserves | 133 | €139,899 | €64,195 | -€75,704 | -54.1% |
| Amounts payable | 17/49 | €21,178 | €26,644 | +€5,466 | +25.8% |
| Amounts payable within one year | 42/48 | €21,178 | €26,644 | +€5,466 | +25.8% |
| Trade debts | 44 | €16,926 | €22,524 | +€5,597 | +33.1% |
| Suppliers | 440/4 | €16,926 | €22,524 | +€5,597 | +33.1% |
| Taxes, remuneration and social security | 45 | - | €874 | +€874 | |
| Taxes | 450/3 | - | €874 | +€874 | |
| Other amounts payable | 47/48 | €4,252 | €3,247 | -€1,005 | -23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,050 | €3,838 | -€213 | -5.2% |
| Other operating charges | 640/8 | €1,742 | €1,808 | +€65 | +3.8% |
| Non-recurring operating charges | 66A | €226 | - | -€226 | |
| Gross operating margin | 9900 | €52,714 | €61,459 | +€8,744 | +16.6% |
| Operating profit (loss) | 9901 | €46,695 | €55,813 | +€9,118 | +19.5% |
| Financial income | 75/76B | €761 | €688 | -€74 | -9.7% |
| Recurring financial income | 75 | €761 | €688 | -€74 | -9.7% |
| Financial charges | 65/66B | €125 | €129 | +€3 | +2.6% |
| Recurring financial charges | 65 | €125 | €129 | +€3 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €47,331 | €56,372 | +€9,041 | +19.1% |
| Income taxes | 67/77 | €10,528 | €12,076 | +€1,549 | +14.7% |
| Profit (loss) for the period | 9904 | €36,804 | €44,296 | +€7,492 | +20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €36,804 | €44,296 | +€7,492 | +20.4% |
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 30 September 2026 via checked.be.