LEGACY: what changed
Two fiscal 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.
LEGACY
Largest movements
- Intangible fixed assets -€2,685
down €2,685 (-33.5%), from €8,025 to €5,340
- Receivables within one year -€1,588
down €1,588 (-2.4%), from €66,173 to €64,585
of which Other amounts receivable: -€953
- Cash -€854
down €854 (-29.7%), from €2,871 to €2,017
mainly Other debts (-€12,500) and Tax, wage and social debts (-€7,420)
- Profit (loss) carried forward +€16,537
up €16,537 (+102.1%), from €16,198 to €32,735
- Other debts -€12,500
down €12,500 (-67.3%), from €18,565 to €6,065
- Tax, wage and social debts -€7,420
down €7,420 (-68.9%), from €10,770 to €3,350
- Accrued charges and deferred income -€1,600
down €1,600 (-100.0%), from €1,600 to €0
- Gross operating margin +€2,971
up €2,971 (+13.0%), from €22,806 to €25,777
- Taxes +€894
up €894 (+18.4%), from €4,863 to €5,756
- Other operating charges -€531
down €531 (-50.0%), from €1,062 to €531
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.
Cash bridge derived
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 | €77,069 | €71,956 | -€5,113 | -6.6% |
| Fixed assets | 21/28 | €8,025 | €5,340 | -€2,685 | -33.5% |
| Intangible fixed assets | 21 | €8,025 | €5,340 | -€2,685 | -33.5% |
| Current assets | 29/58 | €69,044 | €66,616 | -€2,428 | -3.5% |
| Amounts receivable within one year | 40/41 | €66,173 | €64,585 | -€1,588 | -2.4% |
| Trade receivables | 40 | €65,024 | €64,389 | -€635 | -1.0% |
| Other amounts receivable | 41 | €1,149 | €196 | -€953 | -82.9% |
| Cash at bank and in hand | 54/58 | €2,871 | €2,017 | -€854 | -29.7% |
| Deferred charges and accrued income | 490/1 | - | €14 | +€14 | |
| Total equity and liabilities | 10/49 | €77,069 | €71,956 | -€5,113 | -6.6% |
| Equity | 10/15 | €22,812 | €39,348 | +€16,537 | +72.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €414 | €414 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €414 | €414 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,198 | €32,735 | +€16,537 | +102.1% |
| Amounts payable | 17/49 | €54,257 | €32,607 | -€21,650 | -39.9% |
| Amounts payable within one year | 42/48 | €52,657 | €32,607 | -€20,050 | -38.1% |
| Trade debts | 44 | €23,322 | €23,193 | -€130 | -0.6% |
| Suppliers | 440/4 | €23,322 | €23,193 | -€130 | -0.6% |
| Taxes, remuneration and social security | 45 | €10,770 | €3,350 | -€7,420 | -68.9% |
| Taxes | 450/3 | €10,770 | €3,350 | -€7,420 | -68.9% |
| Other amounts payable | 47/48 | €18,565 | €6,065 | -€12,500 | -67.3% |
| Accrued charges and deferred income | 492/3 | €1,600 | €0 | -€1,600 | -100.0% |
| Non-recurring operating income | 76A | €0 | €12,500 | +€12,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,685 | €2,685 | = | 0.0% |
| Other operating charges | 640/8 | €1,062 | €531 | -€531 | -50.0% |
| Gross operating margin | 9900 | €22,806 | €25,777 | +€2,971 | +13.0% |
| Operating profit (loss) | 9901 | €19,059 | €22,561 | +€3,501 | +18.4% |
| Financial charges | 65/66B | €281 | €267 | -€14 | -5.0% |
| Recurring financial charges | 65 | €281 | €267 | -€14 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €18,778 | €22,293 | +€3,515 | +18.7% |
| Income taxes | 67/77 | €4,863 | €5,756 | +€894 | +18.4% |
| Profit (loss) for the period | 9904 | €13,915 | €16,537 | +€2,622 | +18.8% |
| Profit (loss) for the period to be appropriated | 9905 | €13,915 | €16,537 | +€2,622 | +18.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.