LEGALI: 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.
LEGALI
Largest movements
- Cash +€1,589
up €1,589 (+13.4%), from €11,836 to €13,425
mainly Tax, wage and social debts (+€1,511) and Net result for the year (+€1,283)
- Receivables within one year +€1,525
up €1,525 (+21.0%), from €7,256 to €8,781
of which Trade receivables: +€2,638
- Tangible fixed assets -€409
down €409 (-74.8%), from €547 to €138
- Tax, wage and social debts +€1,511
up €1,511 (+216.8%), from €697 to €2,208
- Profit (loss) carried forward +€1,283
up €1,283 (+49.0%), from -€2,619 to -€1,336
- Gross operating margin +€2,039
up €2,039 (+263.1%), from €775 to €2,814
- Taxes +€907
up €907 (+214.9%), from €422 to €1,329
- Financial income +€290
up €290 (+1318.2%), from €22 to €312
- Depreciation -€279
down €279 (-40.6%), from €688 to €409
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 | €19,850 | €22,595 | +€2,745 | +13.8% |
| Fixed assets | 21/28 | €547 | €138 | -€409 | -74.8% |
| Tangible fixed assets | 22/27 | €547 | €138 | -€409 | -74.8% |
| Furniture and vehicles | 24 | €547 | €138 | -€409 | -74.8% |
| Current assets | 29/58 | €19,303 | €22,457 | +€3,154 | +16.3% |
| Amounts receivable within one year | 40/41 | €7,256 | €8,781 | +€1,525 | +21.0% |
| Trade receivables | 40 | €1,378 | €4,016 | +€2,638 | +191.4% |
| Other amounts receivable | 41 | €5,878 | €4,765 | -€1,113 | -18.9% |
| Cash at bank and in hand | 54/58 | €11,836 | €13,425 | +€1,589 | +13.4% |
| Deferred charges and accrued income | 490/1 | €211 | €251 | +€40 | +19.0% |
| Total equity and liabilities | 10/49 | €19,850 | €22,595 | +€2,745 | +13.8% |
| Equity | 10/15 | €17,896 | €19,179 | +€1,283 | +7.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,915 | €1,915 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,915 | €1,915 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,915 | €1,915 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,619 | -€1,336 | +€1,283 | +49.0% |
| Amounts payable | 17/49 | €1,954 | €3,416 | +€1,462 | +74.8% |
| Amounts payable within one year | 42/48 | €888 | €2,283 | +€1,395 | +157.1% |
| Trade debts | 44 | €191 | €75 | -€116 | -60.7% |
| Suppliers | 440/4 | €191 | €75 | -€116 | -60.7% |
| Taxes, remuneration and social security | 45 | €697 | €2,208 | +€1,511 | +216.8% |
| Taxes | 450/3 | €697 | €2,208 | +€1,511 | +216.8% |
| Accrued charges and deferred income | 492/3 | €1,066 | €1,133 | +€67 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €688 | €409 | -€279 | -40.6% |
| Gross operating margin | 9900 | €775 | €2,814 | +€2,039 | +263.1% |
| Operating profit (loss) | 9901 | €87 | €2,405 | +€2,318 | +2664.4% |
| Financial income | 75/76B | €22 | €312 | +€290 | +1318.2% |
| Recurring financial income | 75 | €22 | €312 | +€290 | +1318.2% |
| Financial charges | 65/66B | €85 | €105 | +€20 | +23.5% |
| Recurring financial charges | 65 | €85 | €105 | +€20 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | €24 | €2,612 | +€2,588 | +10783.3% |
| Income taxes | 67/77 | €422 | €1,329 | +€907 | +214.9% |
| Profit (loss) for the period | 9904 | -€398 | €1,283 | +€1,681 | |
| Profit (loss) for the period to be appropriated | 9905 | -€398 | €1,283 | +€1,681 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.