BE A LEGEND CONSULTANCY: 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.
BE A LEGEND CONSULTANCY
Largest movements
- Cash -€7,559
down €7,559 (-69.9%), from €10,821 to €3,262
mainly Receivables within one year (-€7,048) and Tax, wage and social debts (-€1,641)
- Receivables within one year +€7,048
up €7,048 (+21.4%), from €32,864 to €39,912
of which Other amounts receivable: +€20,783
- Tax, wage and social debts -€1,641
down €1,641 (-98.2%), from €1,671 to €30
- Trade debts +€1,425
up €1,425 (+8.0%), from €17,759 to €19,184
- Other debts -€695
no longer reported in 2025 (was €695)
- Gross operating margin -€5,345
down €5,345 (-83.0%), from €6,437 to €1,093
- Taxes -€1,365
down €1,365 (-97.9%), from €1,395 to €30
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 | €44,266 | €43,399 | -€867 | -2.0% |
| Fixed assets | 21/28 | €544 | €160 | -€384 | -70.6% |
| Tangible fixed assets | 22/27 | €544 | €160 | -€384 | -70.6% |
| Plant, machinery and equipment | 23 | €544 | €160 | -€384 | -70.6% |
| Current assets | 29/58 | €43,722 | €43,239 | -€483 | -1.1% |
| Amounts receivable within one year | 40/41 | €32,864 | €39,912 | +€7,048 | +21.4% |
| Trade receivables | 40 | €32,864 | €19,128 | -€13,736 | -41.8% |
| Other amounts receivable | 41 | - | €20,783 | +€20,783 | |
| Cash at bank and in hand | 54/58 | €10,821 | €3,262 | -€7,559 | -69.9% |
| Deferred charges and accrued income | 490/1 | €37 | €65 | +€28 | +76.4% |
| Total equity and liabilities | 10/49 | €44,266 | €43,399 | -€867 | -2.0% |
| Equity | 10/15 | €24,140 | €24,185 | +€45 | +0.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,140 | €14,185 | +€45 | +0.3% |
| Amounts payable | 17/49 | €20,125 | €19,214 | -€912 | -4.5% |
| Amounts payable within one year | 42/48 | €20,125 | €19,214 | -€912 | -4.5% |
| Trade debts | 44 | €17,759 | €19,184 | +€1,425 | +8.0% |
| Suppliers | 440/4 | €17,759 | €19,184 | +€1,425 | +8.0% |
| Taxes, remuneration and social security | 45 | €1,671 | €30 | -€1,641 | -98.2% |
| Taxes | 450/3 | €1,671 | €30 | -€1,641 | -98.2% |
| Other amounts payable | 47/48 | €695 | - | -€695 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €384 | €384 | -€0 | 0.0% |
| Other operating charges | 640/8 | €351 | €387 | +€37 | +10.4% |
| Gross operating margin | 9900 | €6,437 | €1,093 | -€5,345 | -83.0% |
| Operating profit (loss) | 9901 | €5,703 | €321 | -€5,381 | -94.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €230 | €247 | +€17 | +7.3% |
| Recurring financial charges | 65 | €230 | €247 | +€17 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | €5,472 | €75 | -€5,397 | -98.6% |
| Income taxes | 67/77 | €1,395 | €30 | -€1,365 | -97.9% |
| Profit (loss) for the period | 9904 | €4,077 | €45 | -€4,032 | -98.9% |
| Profit (loss) for the period to be appropriated | 9905 | €4,077 | €45 | -€4,032 | -98.9% |
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 24 October 2026 via checked.be.