LEGALLIN: 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.
LEGALLIN
Largest movements
- Cash -€107,563
down €107,563 (-99.7%), from €107,859 to €296
mainly Current investments (-€90,000) and Contributions, distributions and other (-€86,000)
- Current investments +€90,000
new in 2025: €90,000
- Tangible fixed assets -€2,985
no longer reported in 2025 (was €2,985)
of which Other tangible fixed assets: -€2,221
- Reserves -€86,292
no longer reported in 2025 (was €86,292)
- Other debts +€79,488
up €79,488 (+2035.5%), from €3,905 to €83,393
- Tax, wage and social debts -€11,542
no longer reported in 2025 (was €11,542)
- Profit (loss) carried forward -€1,781
new in 2025: -€1,781
- Gross operating margin -€3,276
down €3,276, from €1,186 to -€2,090
- Depreciation -€865
no longer reported in 2025 (was €865)
- Other operating charges +€400
new in 2025: €400
- Financial charges -€308
down €308 (-76.7%), from €402 to €94
- Financial income -€259
down €259 (-22.7%), from €1,144 to €884
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 | €111,176 | €91,050 | -€20,126 | -18.1% |
| Fixed assets | 21/28 | €2,985 | - | -€2,985 | |
| Tangible fixed assets | 22/27 | €2,985 | - | -€2,985 | |
| Furniture and vehicles | 24 | €764 | - | -€764 | |
| Other tangible fixed assets | 26 | €2,221 | - | -€2,221 | |
| Current assets | 29/58 | €108,192 | €91,050 | -€17,142 | -15.8% |
| Amounts receivable within one year | 40/41 | €333 | €754 | +€421 | +126.6% |
| Other amounts receivable | 41 | €333 | €754 | +€421 | +126.6% |
| Current investments | 50/53 | - | €90,000 | +€90,000 | |
| Cash at bank and in hand | 54/58 | €107,859 | €296 | -€107,563 | -99.7% |
| Total equity and liabilities | 10/49 | €111,176 | €91,050 | -€20,126 | -18.1% |
| Equity | 10/15 | €95,730 | €7,657 | -€88,073 | -92.0% |
| Contributions | 10/11 | €9,438 | €9,438 | = | 0.0% |
| Reserves | 13 | €86,292 | - | -€86,292 | |
| Distributable reserves | 133 | €86,292 | - | -€86,292 | |
| Profit (loss) carried forward | 14 | - | -€1,781 | -€1,781 | |
| Amounts payable | 17/49 | €15,447 | €83,393 | +€67,947 | +439.9% |
| Amounts payable within one year | 42/48 | €15,447 | €83,393 | +€67,947 | +439.9% |
| Taxes, remuneration and social security | 45 | €11,542 | - | -€11,542 | |
| Taxes | 450/3 | €11,542 | - | -€11,542 | |
| Other amounts payable | 47/48 | €3,905 | €83,393 | +€79,488 | +2035.5% |
| Non-recurring operating income | 76A | €13,480 | - | -€13,480 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €865 | - | -€865 | |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €1,186 | -€2,090 | -€3,276 | |
| Operating profit (loss) | 9901 | €321 | -€2,489 | -€2,811 | |
| Financial income | 75/76B | €1,144 | €884 | -€259 | -22.7% |
| Recurring financial income | 75 | €1,144 | €884 | -€259 | -22.7% |
| Financial charges | 65/66B | €402 | €94 | -€308 | -76.7% |
| Recurring financial charges | 65 | €402 | €94 | -€308 | -76.7% |
| Profit (loss) for the period before taxes | 9903 | €1,063 | -€1,699 | -€2,762 | |
| Income taxes | 67/77 | €569 | €374 | -€195 | -34.3% |
| Profit (loss) for the period | 9904 | €494 | -€2,073 | -€2,567 | |
| Profit (loss) for the period to be appropriated | 9905 | €494 | -€2,073 | -€2,567 |
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 10 October 2026 via checked.be.