Legacy Group: 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.
Legacy Group
Largest movements
- Stocks and contracts +€338,840
up €338,840 (+57.1%), from €593,700 to €932,540
- Receivables within one year -€318,375
down €318,375 (-75.7%), from €420,550 to €102,175
of which Trade receivables: -€319,875
- Cash +€11,879
up €11,879 (+182%), from €6,524 to €18,403
mainly Receivables within one year (+€318,375) and Trade debts (+€24,725)
- Trade debts +€24,725
up €24,725 (+2.6%), from €967,182 to €991,906
- Financial charges +€23,471
up €23,471 (+316%), from €7,430 to €30,901
- Gross operating margin +€20,676
up €20,676 (+58.2%), from €35,524 to €56,201
- Other operating charges +€3,837
up €3,837 (+118%), from €3,241 to €7,078
- Depreciation +€3,622
up €3,622 (+770%), from €471 to €4,093
- Staff costs -€1,387
down €1,387 (-87.4%), from €1,588 to €201
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 | €1,055,998 | €1,091,945 | +€35,948 | +3.4% |
| Fixed assets | 21/28 | €35,164 | €34,871 | -€293 | -0.8% |
| Tangible fixed assets | 22/27 | €35,164 | €34,871 | -€293 | -0.8% |
| Plant, machinery and equipment | 23 | €35,164 | €34,871 | -€293 | -0.8% |
| Current assets | 29/58 | €1,020,833 | €1,057,074 | +€36,241 | +3.6% |
| Stocks and contracts in progress | 3 | €593,700 | €932,540 | +€338,840 | +57.1% |
| Stocks | 30/36 | €593,700 | €932,540 | +€338,840 | +57.1% |
| Amounts receivable within one year | 40/41 | €420,550 | €102,175 | -€318,375 | -75.7% |
| Trade receivables | 40 | €396,550 | €76,675 | -€319,875 | -80.7% |
| Other amounts receivable | 41 | €24,000 | €25,500 | +€1,500 | +6.3% |
| Cash at bank and in hand | 54/58 | €6,524 | €18,403 | +€11,879 | +182% |
| Deferred charges and accrued income | 490/1 | €59 | €3,955 | +€3,896 | +6,573% |
| Total equity and liabilities | 10/49 | €1,055,998 | €1,091,945 | +€35,948 | +3.4% |
| Equity | 10/15 | €27,838 | €37,417 | +€9,579 | +34.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,838 | €27,417 | +€9,579 | +53.7% |
| Amounts payable | 17/49 | €1,028,159 | €1,054,528 | +€26,369 | +2.6% |
| Amounts payable within one year | 42/48 | €1,028,159 | €1,054,528 | +€26,369 | +2.6% |
| Trade debts | 44 | €967,182 | €991,906 | +€24,725 | +2.6% |
| Suppliers | 440/4 | €967,182 | €991,906 | +€24,725 | +2.6% |
| Advances received on contracts in progress | 46 | €2,400 | - | -€2,400 | |
| Taxes, remuneration and social security | 45 | €26,288 | €36,385 | +€10,097 | +38.4% |
| Taxes | 450/3 | €24,781 | €36,385 | +€11,604 | +46.8% |
| Remuneration and social security | 454/9 | €1,507 | - | -€1,507 | |
| Other amounts payable | 47/48 | €32,290 | €26,237 | -€6,052 | -18.7% |
| Remuneration, social security and pensions | 62 | €1,588 | €201 | -€1,387 | -87.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €471 | €4,093 | +€3,622 | +770% |
| Other operating charges | 640/8 | €3,241 | €7,078 | +€3,837 | +118% |
| Gross operating margin | 9900 | €35,524 | €56,201 | +€20,676 | +58.2% |
| Operating profit (loss) | 9901 | €30,224 | €44,829 | +€14,605 | +48.3% |
| Financial income | 75/76B | €200 | €600 | +€400 | +200% |
| Recurring financial income | 75 | €200 | €600 | +€400 | +200% |
| Financial charges | 65/66B | €7,430 | €30,901 | +€23,471 | +316% |
| Recurring financial charges | 65 | €7,430 | €30,901 | +€23,471 | +316% |
| Profit (loss) for the period before taxes | 9903 | €22,994 | €14,528 | -€8,466 | -36.8% |
| Income taxes | 67/77 | €5,156 | €4,950 | -€207 | -4.0% |
| Profit (loss) for the period | 9904 | €17,838 | €9,579 | -€8,259 | -46.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,838 | €9,579 | -€8,259 | -46.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.