LEGALIAN: 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.
LEGALIAN
Largest movements
- Receivables after one year +€87,351
up €87,351 (+323.5%), from €27,000 to €114,351
- Current investments +€67,109
up €67,109 (+266.2%), from €25,212 to €92,322
- Receivables within one year -€58,982
down €58,982 (-79.4%), from €74,257 to €15,275
of which Trade receivables: -€56,023
- Cash +€50,666
up €50,666 (+34.6%), from €146,581 to €197,246
mainly Net result for the year (+€131,114) and Receivables within one year (+€58,982)
- Profit (loss) carried forward +€131,114
up €131,114 (+61.2%), from €214,138 to €345,252
- Tax, wage and social debts +€12,009
up €12,009 (+20.0%), from €60,044 to €72,053
of which Taxes: +€8,509
- Gross operating margin -€8,763
down €8,763 (-4.7%), from €187,468 to €178,706
- Other operating charges +€6,616
up €6,616 (+445.7%), from €1,484 to €8,100
- Financial income +€4,999
up €4,999 (+1497.4%), from €334 to €5,333
- Taxes -€4,702
down €4,702 (-10.2%), from €46,185 to €41,483
- Financial charges +€2,536
up €2,536 (+3897.8%), from €65 to €2,601
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 | €277,232 | €422,593 | +€145,361 | +52.4% |
| Fixed assets | 21/28 | €1,995 | €1,255 | -€740 | -37.1% |
| Tangible fixed assets | 22/27 | €1,995 | €1,255 | -€740 | -37.1% |
| Furniture and vehicles | 24 | €1,995 | €1,255 | -€740 | -37.1% |
| Current assets | 29/58 | €275,238 | €421,339 | +€146,101 | +53.1% |
| Amounts receivable after more than one year | 29 | €27,000 | €114,351 | +€87,351 | +323.5% |
| Other amounts receivable | 291 | €27,000 | €114,351 | +€87,351 | +323.5% |
| Amounts receivable within one year | 40/41 | €74,257 | €15,275 | -€58,982 | -79.4% |
| Trade receivables | 40 | €56,750 | €727 | -€56,023 | -98.7% |
| Other amounts receivable | 41 | €17,507 | €14,548 | -€2,960 | -16.9% |
| Current investments | 50/53 | €25,212 | €92,322 | +€67,109 | +266.2% |
| Cash at bank and in hand | 54/58 | €146,581 | €197,246 | +€50,666 | +34.6% |
| Deferred charges and accrued income | 490/1 | €2,188 | €2,145 | -€43 | -2.0% |
| Total equity and liabilities | 10/49 | €277,232 | €422,593 | +€145,361 | +52.4% |
| Equity | 10/15 | €217,138 | €348,252 | +€131,114 | +60.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €214,138 | €345,252 | +€131,114 | +61.2% |
| Amounts payable | 17/49 | €60,095 | €74,341 | +€14,247 | +23.7% |
| Amounts payable within one year | 42/48 | €60,095 | €74,341 | +€14,247 | +23.7% |
| Trade debts | 44 | €51 | €2,289 | +€2,238 | +4398.7% |
| Suppliers | 440/4 | €51 | €2,289 | +€2,238 | +4398.7% |
| Taxes, remuneration and social security | 45 | €60,044 | €72,053 | +€12,009 | +20.0% |
| Taxes | 450/3 | €60,044 | €68,553 | +€8,509 | +14.2% |
| Remuneration and social security | 454/9 | - | €3,500 | +€3,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €226 | €740 | +€514 | +228.0% |
| Other operating charges | 640/8 | €1,484 | €8,100 | +€6,616 | +445.7% |
| Gross operating margin | 9900 | €187,468 | €178,706 | -€8,763 | -4.7% |
| Operating profit (loss) | 9901 | €185,758 | €169,866 | -€15,893 | -8.6% |
| Financial income | 75/76B | €334 | €5,333 | +€4,999 | +1497.4% |
| Recurring financial income | 75 | €334 | €5,333 | +€4,999 | +1497.4% |
| Financial charges | 65/66B | €65 | €2,601 | +€2,536 | +3897.8% |
| Recurring financial charges | 65 | €65 | €2,601 | +€2,536 | +3897.8% |
| Profit (loss) for the period before taxes | 9903 | €186,027 | €172,597 | -€13,430 | -7.2% |
| Income taxes | 67/77 | €46,185 | €41,483 | -€4,702 | -10.2% |
| Profit (loss) for the period | 9904 | €139,842 | €131,114 | -€8,728 | -6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €139,842 | €131,114 | -€8,728 | -6.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.