SOLOGIKA: what changed
Two financial 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.
SOLOGIKA
Largest movements
- Receivables within one year +€302,425
up €302,425 (+27.9%), from €1.1m to €1.4m
of which Other amounts receivable: +€184,678
- Reserves +€275,000
up €275,000 (+61.9%), from €444,051 to €719,051
of which Distributable reserves: +€275,000
- Tax, wage and social debts +€102,122
up €102,122 (+141%), from €72,441 to €174,563
- Advances received -€100,000
no longer reported in 2025 (was €100,000)
- Trade debts +€39,991
up €39,991 (+933%), from €4,285 to €44,276
- Gross operating margin +€321,811
up €321,811 (+1,213%), from €26,537 to €348,348
- Taxes +€100,843
up €100,843 (+346%), from €29,157 to €130,000
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.
Derived cash bridge
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 | €1,096,073 | €1,410,968 | +€314,896 | +28.7% |
| Fixed assets | 21/28 | €361 | €136 | -€225 | -62.3% |
| Tangible fixed assets | 22/27 | €361 | €136 | -€225 | -62.3% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €361 | €136 | -€225 | -62.3% |
| Current assets | 29/58 | €1,095,711 | €1,410,832 | +€315,121 | +28.8% |
| Amounts receivable within one year | 40/41 | €1,085,484 | €1,387,909 | +€302,425 | +27.9% |
| Trade receivables | 40 | €39,568 | €157,316 | +€117,747 | +298% |
| Other amounts receivable | 41 | €1,045,916 | €1,230,594 | +€184,678 | +17.7% |
| Cash at bank and in hand | 54/58 | €10,227 | €22,923 | +€12,696 | +124% |
| Total equity and liabilities | 10/49 | €1,096,073 | €1,410,968 | +€314,896 | +28.7% |
| Equity | 10/15 | €915,588 | €1,192,129 | +€276,541 | +30.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €444,051 | €719,051 | +€275,000 | +61.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €442,191 | €717,191 | +€275,000 | +62.2% |
| Profit (loss) carried forward | 14 | €465,337 | €466,878 | +€1,541 | +0.3% |
| Amounts payable | 17/49 | €180,485 | €218,839 | +€38,354 | +21.3% |
| Amounts payable within one year | 42/48 | €176,726 | €218,839 | +€42,113 | +23.8% |
| Trade debts | 44 | €4,285 | €44,276 | +€39,991 | +933% |
| Suppliers | 440/4 | €4,285 | €44,276 | +€39,991 | +933% |
| Advances received on contracts in progress | 46 | €100,000 | - | -€100,000 | |
| Taxes, remuneration and social security | 45 | €72,441 | €174,563 | +€102,122 | +141% |
| Taxes | 450/3 | €72,441 | €174,563 | +€102,122 | +141% |
| Accrued charges and deferred income | 492/3 | €3,759 | - | -€3,759 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €225 | €225 | = | 0.0% |
| Gross operating margin | 9900 | €26,537 | €348,348 | +€321,811 | +1,213% |
| Operating profit (loss) | 9901 | €26,312 | €348,123 | +€321,811 | +1,223% |
| Financial income | 75/76B | €61,138 | €61,359 | +€221 | +0.4% |
| Recurring financial income | 75 | €61,138 | €61,359 | +€221 | +0.4% |
| Financial charges | 65/66B | €2,773 | €2,941 | +€168 | +6.0% |
| Recurring financial charges | 65 | €2,773 | €2,941 | +€168 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €84,677 | €406,541 | +€321,864 | +380% |
| Income taxes | 67/77 | €29,157 | €130,000 | +€100,843 | +346% |
| Profit (loss) for the period | 9904 | €55,520 | €276,541 | +€221,022 | +398% |
| Profit (loss) for the period to be appropriated | 9905 | €55,520 | €276,541 | +€221,022 | +398% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.