LEGA ROMY: 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.
LEGA ROMY
Largest movements
- Cash +€23,646
up €23,646 (+36.6%), from €64,638 to €88,284
mainly Depreciation (+€12,049) and Net result for the year (+€8,259)
- Tangible fixed assets -€12,049
down €12,049 (-30.5%), from €39,465 to €27,416
of which Furniture and vehicles: -€11,525
- Receivables within one year -€2,114
down €2,114 (-8.8%), from €23,926 to €21,811
of which Trade receivables: -€3,265
- Reserves +€8,259
up €8,259 (+19.8%), from €41,752 to €50,011
- Debts after one year -€5,119
down €5,119 (-40.1%), from €12,764 to €7,645
- Accrued charges and deferred income +€2,933
new in 2025: €2,933
- Trade debts +€2,571
up €2,571 (+53.1%), from €4,844 to €7,415
- Other debts +€1,754
up €1,754 (+4.9%), from €35,713 to €37,467
- Gross operating margin -€10,091
down €10,091 (-26.7%), from €37,759 to €27,668
- Taxes -€2,151
down €2,151 (-34.9%), from €6,169 to €4,019
- Depreciation -€804
down €804 (-6.3%), from €12,852 to €12,049
- Financial charges -€788
down €788 (-21.1%), from €3,733 to €2,945
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 | €128,029 | €137,512 | +€9,483 | +7.4% |
| Fixed assets | 21/28 | €39,465 | €27,416 | -€12,049 | -30.5% |
| Tangible fixed assets | 22/27 | €39,465 | €27,416 | -€12,049 | -30.5% |
| Plant, machinery and equipment | 23 | €1,267 | €743 | -€524 | -41.4% |
| Furniture and vehicles | 24 | €38,198 | €26,674 | -€11,525 | -30.2% |
| Current assets | 29/58 | €88,564 | €110,096 | +€21,532 | +24.3% |
| Amounts receivable within one year | 40/41 | €23,926 | €21,811 | -€2,114 | -8.8% |
| Trade receivables | 40 | €23,095 | €19,830 | -€3,265 | -14.1% |
| Other amounts receivable | 41 | €831 | €1,982 | +€1,151 | +139% |
| Cash at bank and in hand | 54/58 | €64,638 | €88,284 | +€23,646 | +36.6% |
| Total equity and liabilities | 10/49 | €128,029 | €137,512 | +€9,483 | +7.4% |
| Equity | 10/15 | €68,674 | €76,933 | +€8,259 | +12.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | - | -€5,000 | |
| Other | 1109/19 | €5,000 | - | -€5,000 | |
| Reserves | 13 | €41,752 | €50,011 | +€8,259 | +19.8% |
| Distributable reserves | 133 | €41,752 | €50,011 | +€8,259 | +19.8% |
| Profit (loss) carried forward | 14 | €21,922 | €21,922 | = | 0.0% |
| Amounts payable | 17/49 | €59,355 | €60,579 | +€1,224 | +2.1% |
| Amounts payable after more than one year | 17 | €12,764 | €7,645 | -€5,119 | -40.1% |
| Financial debts | 170/4 | €12,764 | €7,645 | -€5,119 | -40.1% |
| Amounts payable within one year | 42/48 | €46,591 | €50,001 | +€3,410 | +7.3% |
| Current portion of amounts payable after more than one year | 42 | €4,901 | €5,119 | +€218 | +4.5% |
| Trade debts | 44 | €4,844 | €7,415 | +€2,571 | +53.1% |
| Suppliers | 440/4 | €4,844 | €7,415 | +€2,571 | +53.1% |
| Taxes, remuneration and social security | 45 | €1,134 | - | -€1,134 | |
| Taxes | 450/3 | €814 | - | -€814 | |
| Remuneration and social security | 454/9 | €320 | - | -€320 | |
| Other amounts payable | 47/48 | €35,713 | €37,467 | +€1,754 | +4.9% |
| Accrued charges and deferred income | 492/3 | - | €2,933 | +€2,933 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,852 | €12,049 | -€804 | -6.3% |
| Other operating charges | 640/8 | €628 | €569 | -€59 | -9.4% |
| Gross operating margin | 9900 | €37,759 | €27,668 | -€10,091 | -26.7% |
| Operating profit (loss) | 9901 | €24,279 | €15,050 | -€9,228 | -38.0% |
| Financial income | 75/76B | €6 | €172 | +€166 | +2,994% |
| Recurring financial income | 75 | €6 | €172 | +€166 | +2,994% |
| Financial charges | 65/66B | €3,733 | €2,945 | -€788 | -21.1% |
| Recurring financial charges | 65 | €3,733 | €2,945 | -€788 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €20,551 | €12,278 | -€8,273 | -40.3% |
| Income taxes | 67/77 | €6,169 | €4,019 | -€2,151 | -34.9% |
| Profit (loss) for the period | 9904 | €14,382 | €8,259 | -€6,123 | -42.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,382 | €8,259 | -€6,123 | -42.6% |
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 16 October 2026 via checked.be.