Legasos Consultancy: 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.
Legasos Consultancy
Largest movements
- Receivables within one year +€26,215
up €26,215 (+112%), from €23,327 to €49,542
of which Other amounts receivable: +€14,358
- Cash -€11,005
down €11,005 (-92.7%), from €11,878 to €872
mainly Receivables within one year (-€26,215) and Other debts (-€10,577)
- Tangible fixed assets +€5,465
up €5,465 (+248%), from €2,206 to €7,671
- Profit (loss) carried forward +€18,924
up €18,924 (+261%), from €7,260 to €26,184
- Other debts -€10,577
no longer reported in 2025 (was €10,577)
- Tax, wage and social debts +€9,346
up €9,346 (+272%), from €3,438 to €12,784
of which Taxes: +€6,346
- Trade debts +€3,246
up €3,246 (+149%), from €2,180 to €5,426
- Gross operating margin +€12,969
up €12,969 (+105%), from €12,349 to €25,318
- Taxes +€2,908
up €2,908 (+84.6%), from €3,438 to €6,346
- Financial income +€1,623
new in 2025: €1,623
- Other operating charges -€744
down €744 (-86.6%), from €859 to €115
- Depreciation +€704
up €704 (+130%), from €542 to €1,247
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 | €37,715 | €58,654 | +€20,939 | +55.5% |
| Fixed assets | 21/28 | €2,296 | €7,761 | +€5,465 | +238% |
| Tangible fixed assets | 22/27 | €2,206 | €7,671 | +€5,465 | +248% |
| Furniture and vehicles | 24 | €2,206 | €7,671 | +€5,465 | +248% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €35,419 | €50,893 | +€15,474 | +43.7% |
| Amounts receivable within one year | 40/41 | €23,327 | €49,542 | +€26,215 | +112% |
| Trade receivables | 40 | - | €11,857 | +€11,857 | |
| Other amounts receivable | 41 | €23,327 | €37,685 | +€14,358 | +61.5% |
| Cash at bank and in hand | 54/58 | €11,878 | €872 | -€11,005 | -92.7% |
| Deferred charges and accrued income | 490/1 | €214 | €479 | +€265 | +124% |
| Total equity and liabilities | 10/49 | €37,715 | €58,654 | +€20,939 | +55.5% |
| Equity | 10/15 | €21,520 | €40,444 | +€18,924 | +87.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,260 | €26,184 | +€18,924 | +261% |
| Amounts payable | 17/49 | €16,195 | €18,210 | +€2,015 | +12.4% |
| Amounts payable within one year | 42/48 | €16,195 | €18,210 | +€2,015 | +12.4% |
| Trade debts | 44 | €2,180 | €5,426 | +€3,246 | +149% |
| Suppliers | 440/4 | €2,180 | €5,426 | +€3,246 | +149% |
| Taxes, remuneration and social security | 45 | €3,438 | €12,784 | +€9,346 | +272% |
| Taxes | 450/3 | €3,438 | €9,784 | +€6,346 | +185% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €10,577 | - | -€10,577 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €542 | €1,247 | +€704 | +130% |
| Other operating charges | 640/8 | €859 | €115 | -€744 | -86.6% |
| Gross operating margin | 9900 | €12,349 | €25,318 | +€12,969 | +105% |
| Operating profit (loss) | 9901 | €10,947 | €23,956 | +€13,009 | +119% |
| Financial income | 75/76B | - | €1,623 | +€1,623 | |
| Recurring financial income | 75 | - | €1,623 | +€1,623 | |
| Financial charges | 65/66B | €249 | €333 | +€84 | +33.7% |
| Recurring financial charges | 65 | €249 | €333 | +€84 | +33.7% |
| Profit (loss) for the period before taxes | 9903 | €10,699 | €25,246 | +€14,547 | +136% |
| Income taxes | 67/77 | €3,438 | €6,346 | +€2,908 | +84.6% |
| Profit (loss) for the period | 9904 | €7,260 | €18,900 | +€11,640 | +160% |
| Profit (loss) for the period to be appropriated | 9905 | €7,260 | €18,900 | +€11,640 | +160% |
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 24 October 2026 via checked.be.