Di Legna: 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.
Di Legna
Largest movements
- Cash +€29,668
up €29,668 (+205%), from €14,502 to €44,170
mainly Net result for the year (+€20,508) and Depreciation (+€7,041)
- Tangible fixed assets -€7,041
down €7,041 (-25.8%), from €27,278 to €20,237
- Receivables within one year +€948
up €948 (+9.2%), from €10,281 to €11,228
of which Other amounts receivable: +€1,200
- Reserves +€19,675
up €19,675 (+118%), from €16,687 to €36,362
- Tax, wage and social debts +€4,391
up €4,391 (+30.0%), from €14,654 to €19,045
of which Taxes: +€4,391
- Other debts +€1,100
up €1,100 (+6.1%), from €18,027 to €19,127
- Accrued charges and deferred income -€1,000
down €1,000 (-86.7%), from €1,154 to €154
- Gross operating margin +€9,193
up €9,193 (+35.2%), from €26,089 to €35,282
- Depreciation +€5,909
up €5,909 (+522%), from €1,132 to €7,041
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 | €52,940 | €76,444 | +€23,503 | +44.4% |
| Fixed assets | 21/28 | €27,278 | €20,237 | -€7,041 | -25.8% |
| Tangible fixed assets | 22/27 | €27,278 | €20,237 | -€7,041 | -25.8% |
| Furniture and vehicles | 24 | €27,278 | €20,237 | -€7,041 | -25.8% |
| Current assets | 29/58 | €25,663 | €56,207 | +€30,544 | +119% |
| Amounts receivable within one year | 40/41 | €10,281 | €11,228 | +€948 | +9.2% |
| Trade receivables | 40 | €10,281 | €10,028 | -€252 | -2.5% |
| Other amounts receivable | 41 | - | €1,200 | +€1,200 | |
| Cash at bank and in hand | 54/58 | €14,502 | €44,170 | +€29,668 | +205% |
| Deferred charges and accrued income | 490/1 | €881 | €809 | -€72 | -8.1% |
| Total equity and liabilities | 10/49 | €52,940 | €76,444 | +€23,503 | +44.4% |
| Equity | 10/15 | €17,687 | €37,362 | +€19,675 | +111% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €16,687 | €36,362 | +€19,675 | +118% |
| Distributable reserves | 133 | €16,687 | €36,362 | +€19,675 | +118% |
| Amounts payable | 17/49 | €35,253 | €39,082 | +€3,828 | +10.9% |
| Amounts payable within one year | 42/48 | €34,099 | €38,928 | +€4,828 | +14.2% |
| Trade debts | 44 | €1,418 | €755 | -€663 | -46.7% |
| Suppliers | 440/4 | €1,418 | €755 | -€663 | -46.7% |
| Taxes, remuneration and social security | 45 | €14,654 | €19,045 | +€4,391 | +30.0% |
| Taxes | 450/3 | €12,104 | €16,495 | +€4,391 | +36.3% |
| Remuneration and social security | 454/9 | €2,550 | €2,550 | = | 0.0% |
| Other amounts payable | 47/48 | €18,027 | €19,127 | +€1,100 | +6.1% |
| Accrued charges and deferred income | 492/3 | €1,154 | €154 | -€1,000 | -86.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,132 | €7,041 | +€5,909 | +522% |
| Other operating charges | 640/8 | €845 | €651 | -€194 | -23.0% |
| Gross operating margin | 9900 | €26,089 | €35,282 | +€9,193 | +35.2% |
| Operating profit (loss) | 9901 | €24,112 | €27,590 | +€3,479 | +14.4% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100% |
| Financial charges | 65/66B | €790 | €1,109 | +€319 | +40.3% |
| Recurring financial charges | 65 | €790 | €1,109 | +€319 | +40.3% |
| Profit (loss) for the period before taxes | 9903 | €23,321 | €26,481 | +€3,160 | +13.5% |
| Income taxes | 67/77 | €5,775 | €5,973 | +€198 | +3.4% |
| Profit (loss) for the period | 9904 | €17,546 | €20,508 | +€2,962 | +16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,546 | €20,508 | +€2,962 | +16.9% |
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 15 October 2026 via checked.be.