B-LEGACY: 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.
B-LEGACY
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€180
up €180 (+24.7%), from -€728 to -€548
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €120,004 | €120,000 | -€4 | 0.0% |
| Fixed assets | 21/28 | €120,000 | €120,000 | = | 0.0% |
| Financial fixed assets | 28 | €120,000 | €120,000 | = | 0.0% |
| Current assets | 29/58 | €4 | €0 | -€4 | -100.0% |
| Cash at bank and in hand | 54/58 | €4 | - | -€4 | |
| Total equity and liabilities | 10/49 | €120,004 | €120,000 | -€4 | 0.0% |
| Equity | 10/15 | €3,156 | €2,540 | -€615 | -19.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,044 | -€3,660 | -€615 | -20.2% |
| Amounts payable | 17/49 | €116,848 | €117,460 | +€612 | +0.5% |
| Amounts payable after more than one year | 17 | €114,000 | €114,000 | = | 0.0% |
| Financial debts | 170/4 | €114,000 | €114,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,848 | €3,460 | +€612 | +21.5% |
| Financial debts | 43 | - | €14 | +€14 | |
| Credit institutions | 430/8 | - | €14 | +€14 | |
| Trade debts | 44 | €57 | €57 | = | 0.0% |
| Suppliers | 440/4 | €57 | €57 | = | 0.0% |
| Other amounts payable | 47/48 | €2,791 | €3,389 | +€598 | +21.4% |
| Gross operating margin | 9900 | -€728 | -€548 | +€180 | +24.7% |
| Operating profit (loss) | 9901 | -€728 | -€548 | +€180 | +24.7% |
| Financial charges | 65/66B | €72 | €68 | -€5 | -6.3% |
| Recurring financial charges | 65 | €72 | €68 | -€5 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | -€800 | -€615 | +€184 | +23.0% |
| Profit (loss) for the period | 9904 | -€800 | -€615 | +€184 | +23.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€800 | -€615 | +€184 | +23.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.