Dr. Barbara Legius: 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.
Dr. Barbara Legius
Largest movements
- Cash -€21,916
down €21,916 (-18.9%), from €115,975 to €94,059
mainly Contributions, distributions and other (-€203,963) and Tax, wage and social debts (-€26,328)
- Tax, wage and social debts -€26,328
down €26,328 (-77.5%), from €33,988 to €7,660
of which Taxes: -€26,349
- Other debts +€6,415
up €6,415 (+3.7%), from €171,344 to €177,758
- Gross operating margin +€4,523
up €4,523 (+1.7%), from €265,963 to €270,486
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 | €224,526 | €204,811 | -€19,715 | -8.8% |
| Fixed assets | 21/28 | €771 | - | -€771 | |
| Tangible fixed assets | 22/27 | €771 | - | -€771 | |
| Furniture and vehicles | 24 | €771 | - | -€771 | |
| Current assets | 29/58 | €223,755 | €204,811 | -€18,945 | -8.5% |
| Amounts receivable within one year | 40/41 | €105,281 | €106,532 | +€1,251 | +1.2% |
| Other amounts receivable | 41 | €105,281 | €106,532 | +€1,251 | +1.2% |
| Current investments | 50/53 | €2,500 | €2,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €115,975 | €94,059 | -€21,916 | -18.9% |
| Deferred charges and accrued income | 490/1 | - | €1,720 | +€1,720 | |
| Total equity and liabilities | 10/49 | €224,526 | €204,811 | -€19,715 | -8.8% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €205,926 | €186,211 | -€19,715 | -9.6% |
| Amounts payable within one year | 42/48 | €205,926 | €186,211 | -€19,715 | -9.6% |
| Trade debts | 44 | €595 | €793 | +€197 | +33.2% |
| Suppliers | 440/4 | €595 | €793 | +€197 | +33.2% |
| Taxes, remuneration and social security | 45 | €33,988 | €7,660 | -€26,328 | -77.5% |
| Taxes | 450/3 | €31,352 | €5,003 | -€26,349 | -84.0% |
| Remuneration and social security | 454/9 | €2,635 | €2,657 | +€22 | +0.8% |
| Other amounts payable | 47/48 | €171,344 | €177,758 | +€6,415 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,485 | €771 | -€714 | -48.1% |
| Other operating charges | 640/8 | €2,476 | €2,495 | +€20 | +0.8% |
| Gross operating margin | 9900 | €265,963 | €270,486 | +€4,523 | +1.7% |
| Operating profit (loss) | 9901 | €262,003 | €267,220 | +€5,217 | +2.0% |
| Financial income | 75/76B | €58 | €37 | -€21 | -35.6% |
| Recurring financial income | 75 | €58 | €37 | -€21 | -35.6% |
| Financial charges | 65/66B | €1,229 | €1,632 | +€403 | +32.8% |
| Recurring financial charges | 65 | €1,246 | €1,632 | +€386 | +30.9% |
| Non-recurring financial charges | 66B | -€17 | - | +€17 | |
| Profit (loss) for the period before taxes | 9903 | €260,831 | €265,625 | +€4,794 | +1.8% |
| Income taxes | 67/77 | €61,463 | €61,663 | +€199 | +0.3% |
| Profit (loss) for the period | 9904 | €199,368 | €203,963 | +€4,595 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €199,368 | €203,963 | +€4,595 | +2.3% |
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 25 October 2026 via checked.be.