LOGUKA: 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.
LOGUKA
Largest movements
- Cash -€20,791
down €20,791 (-26.2%), from €79,413 to €58,621
mainly Contributions, distributions and other (-€89,876) and Tax, wage and social debts (-€20,403)
- Receivables after one year -€10,000
down €10,000 (-100.0%), from €10,000 to €0
- Tangible fixed assets -€4,944
down €4,944 (-14.4%), from €34,333 to €29,389
of which Furniture and vehicles: -€5,829
- Reserves -€46,533
down €46,533 (-40.7%), from €114,325 to €67,792
- Other debts +€30,321
up €30,321 (+1549.2%), from €1,957 to €32,279
- Tax, wage and social debts -€20,403
down €20,403 (-80.8%), from €25,266 to €4,862
- Gross operating margin -€2,487
down €2,487 (-3.6%), from €69,014 to €66,528
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 | €147,136 | €111,037 | -€36,099 | -24.5% |
| Fixed assets | 21/28 | €34,593 | €29,649 | -€4,944 | -14.3% |
| Tangible fixed assets | 22/27 | €34,333 | €29,389 | -€4,944 | -14.4% |
| Plant, machinery and equipment | 23 | €5,895 | €6,779 | +€884 | +15.0% |
| Furniture and vehicles | 24 | €28,439 | €22,610 | -€5,829 | -20.5% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €112,543 | €81,388 | -€31,155 | -27.7% |
| Amounts receivable after more than one year | 29 | €10,000 | €0 | -€10,000 | -100.0% |
| Other amounts receivable | 291 | €10,000 | €0 | -€10,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €20,072 | €20,972 | +€900 | +4.5% |
| Trade receivables | 40 | €20,072 | €19,704 | -€368 | -1.8% |
| Other amounts receivable | 41 | - | €1,268 | +€1,268 | |
| Cash at bank and in hand | 54/58 | €79,413 | €58,621 | -€20,791 | -26.2% |
| Deferred charges and accrued income | 490/1 | €3,059 | €1,795 | -€1,263 | -41.3% |
| Total equity and liabilities | 10/49 | €147,136 | €111,037 | -€36,099 | -24.5% |
| Equity | 10/15 | €119,325 | €72,792 | -€46,533 | -39.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €114,325 | €67,792 | -€46,533 | -40.7% |
| Distributable reserves | 133 | €114,325 | €67,792 | -€46,533 | -40.7% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €27,811 | €38,245 | +€10,434 | +37.5% |
| Amounts payable within one year | 42/48 | €27,755 | €38,078 | +€10,323 | +37.2% |
| Trade debts | 44 | €531 | €937 | +€405 | +76.2% |
| Suppliers | 440/4 | €531 | €937 | +€405 | +76.2% |
| Taxes, remuneration and social security | 45 | €25,266 | €4,862 | -€20,403 | -80.8% |
| Taxes | 450/3 | €25,266 | €4,862 | -€20,403 | -80.8% |
| Other amounts payable | 47/48 | €1,957 | €32,279 | +€30,321 | +1549.2% |
| Accrued charges and deferred income | 492/3 | €56 | €167 | +€111 | +197.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,345 | €9,729 | +€385 | +4.1% |
| Other operating charges | 640/8 | €1,307 | €1,413 | +€106 | +8.1% |
| Gross operating margin | 9900 | €69,014 | €66,528 | -€2,487 | -3.6% |
| Operating profit (loss) | 9901 | €58,363 | €55,385 | -€2,977 | -5.1% |
| Financial income | 75/76B | €380 | €441 | +€61 | +16.1% |
| Recurring financial income | 75 | €380 | €441 | +€61 | +16.1% |
| Financial charges | 65/66B | €30 | €138 | +€108 | +355.9% |
| Recurring financial charges | 65 | €30 | €138 | +€108 | +355.9% |
| Profit (loss) for the period before taxes | 9903 | €58,713 | €55,689 | -€3,024 | -5.1% |
| Income taxes | 67/77 | €12,179 | €12,346 | +€166 | +1.4% |
| Profit (loss) for the period | 9904 | €46,533 | €43,343 | -€3,190 | -6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €46,533 | €43,343 | -€3,190 | -6.9% |
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 2 October 2026 via checked.be.