Loligo: 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.
Loligo
Largest movements
- Cash +€39,258
up €39,258 (+143.3%), from €27,404 to €66,662
mainly Trade debts (+€28,297) and Tax, wage and social debts (+€26,641)
- Stocks and contracts +€34,989
up €34,989 (+56.2%), from €62,208 to €97,197
- Receivables within one year +€9,892
up €9,892 (+37.1%), from €26,666 to €36,558
of which Trade receivables: +€31,981
- Trade debts +€28,297
up €28,297 (+271.4%), from €10,424 to €38,721
- Tax, wage and social debts +€26,641
up €26,641 (+95.8%), from €27,821 to €54,462
of which Remuneration and social security: +€36,000
- Reserves +€25,471
up €25,471 (+124.2%), from €20,513 to €45,984
- Other debts +€2,629
up €2,629 (+4.4%), from €60,287 to €62,916
- Gross operating margin +€26,989
up €26,989 (+168.0%), from €16,066 to €43,056
- Taxes +€8,731
up €8,731 (+516.5%), from €1,690 to €10,421
- Financial charges -€1,597
down €1,597 (-31.5%), from €5,068 to €3,471
- Other operating charges -€836
down €836 (-31.5%), from €2,655 to €1,819
- Depreciation +€461
up €461 (+35.2%), from €1,310 to €1,770
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 | €122,030 | €205,374 | +€83,344 | +68.3% |
| Fixed assets | 21/28 | €4,354 | €2,584 | -€1,770 | -40.7% |
| Tangible fixed assets | 22/27 | €4,354 | €2,584 | -€1,770 | -40.7% |
| Plant, machinery and equipment | 23 | €4,354 | €2,584 | -€1,770 | -40.7% |
| Current assets | 29/58 | €117,676 | €202,790 | +€85,114 | +72.3% |
| Stocks and contracts in progress | 3 | €62,208 | €97,197 | +€34,989 | +56.2% |
| Stocks | 30/36 | €62,208 | €97,197 | +€34,989 | +56.2% |
| Amounts receivable within one year | 40/41 | €26,666 | €36,558 | +€9,892 | +37.1% |
| Trade receivables | 40 | €4,566 | €36,547 | +€31,981 | +700.4% |
| Other amounts receivable | 41 | €22,100 | €11 | -€22,089 | -100.0% |
| Cash at bank and in hand | 54/58 | €27,404 | €66,662 | +€39,258 | +143.3% |
| Deferred charges and accrued income | 490/1 | €1,398 | €2,373 | +€976 | +69.8% |
| Total equity and liabilities | 10/49 | €122,030 | €205,374 | +€83,344 | +68.3% |
| Equity | 10/15 | €23,013 | €48,484 | +€25,471 | +110.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Outside capital | 11 | €2,500 | €2,500 | = | 0.0% |
| Other | 1109/19 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €20,513 | €45,984 | +€25,471 | +124.2% |
| Distributable reserves | 133 | €20,513 | €45,984 | +€25,471 | +124.2% |
| Amounts payable | 17/49 | €99,017 | €156,890 | +€57,873 | +58.4% |
| Amounts payable within one year | 42/48 | €98,532 | €156,245 | +€57,713 | +58.6% |
| Trade debts | 44 | €10,424 | €38,721 | +€28,297 | +271.4% |
| Suppliers | 440/4 | €10,424 | €38,721 | +€28,297 | +271.4% |
| Advances received on contracts in progress | 46 | - | €146 | +€146 | |
| Taxes, remuneration and social security | 45 | €27,821 | €54,462 | +€26,641 | +95.8% |
| Taxes | 450/3 | €27,821 | €18,462 | -€9,359 | -33.6% |
| Remuneration and social security | 454/9 | - | €36,000 | +€36,000 | |
| Other amounts payable | 47/48 | €60,287 | €62,916 | +€2,629 | +4.4% |
| Accrued charges and deferred income | 492/3 | €485 | €645 | +€160 | +33.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,310 | €1,770 | +€461 | +35.2% |
| Other operating charges | 640/8 | €2,655 | €1,819 | -€836 | -31.5% |
| Non-recurring operating charges | 66A | - | €135 | +€135 | |
| Gross operating margin | 9900 | €16,066 | €43,056 | +€26,989 | +168.0% |
| Operating profit (loss) | 9901 | €12,102 | €39,332 | +€27,230 | +225.0% |
| Financial income | 75/76B | €143 | €32 | -€112 | -78.0% |
| Recurring financial income | 75 | €143 | €32 | -€112 | -78.0% |
| Financial charges | 65/66B | €5,068 | €3,471 | -€1,597 | -31.5% |
| Recurring financial charges | 65 | €5,068 | €3,471 | -€1,597 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | €7,177 | €35,892 | +€28,715 | +400.1% |
| Income taxes | 67/77 | €1,690 | €10,421 | +€8,731 | +516.5% |
| Profit (loss) for the period | 9904 | €5,486 | €25,471 | +€19,985 | +364.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,486 | €25,471 | +€19,985 | +364.3% |
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 7 October 2026 via checked.be.