LEGATRA: 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.
LEGATRA
Largest movements
- Cash +€22,136
up €22,136 (+60.9%), from €36,341 to €58,477
mainly Depreciation (+€25,511) and Other debts (+€7,450)
- Tangible fixed assets -€20,180
down €20,180 (-20.2%), from €99,996 to €79,816
- Other debts +€7,450
up €7,450 (+5.1%), from €144,974 to €152,424
- Trade debts -€5,888
down €5,888 (-91.5%), from €6,438 to €550
- Gross operating margin -€6,352
down €6,352 (-19.4%), from €32,667 to €26,314
- Depreciation +€2,422
up €2,422 (+10.5%), from €23,089 to €25,511
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 | €161,858 | €163,755 | +€1,897 | +1.2% |
| Fixed assets | 21/28 | €99,996 | €79,816 | -€20,180 | -20.2% |
| Tangible fixed assets | 22/27 | €99,996 | €79,816 | -€20,180 | -20.2% |
| Furniture and vehicles | 24 | €99,996 | €79,816 | -€20,180 | -20.2% |
| Current assets | 29/58 | €61,862 | €83,939 | +€22,077 | +35.7% |
| Amounts receivable within one year | 40/41 | €25,092 | €25,011 | -€81 | -0.3% |
| Trade receivables | 40 | €4,458 | €24,793 | +€20,335 | +456.1% |
| Other amounts receivable | 41 | €20,634 | €218 | -€20,416 | -98.9% |
| Cash at bank and in hand | 54/58 | €36,341 | €58,477 | +€22,136 | +60.9% |
| Deferred charges and accrued income | 490/1 | €429 | €451 | +€22 | +5.2% |
| Total equity and liabilities | 10/49 | €161,858 | €163,755 | +€1,897 | +1.2% |
| Equity | 10/15 | €10,446 | €10,781 | +€335 | +3.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €9,446 | €9,781 | +€335 | +3.5% |
| Distributable reserves | 133 | €9,446 | €9,781 | +€335 | +3.5% |
| Amounts payable | 17/49 | €151,412 | €152,974 | +€1,562 | +1.0% |
| Amounts payable within one year | 42/48 | €151,412 | €152,974 | +€1,562 | +1.0% |
| Trade debts | 44 | €6,438 | €550 | -€5,888 | -91.5% |
| Suppliers | 440/4 | €6,438 | €550 | -€5,888 | -91.5% |
| Other amounts payable | 47/48 | €144,974 | €152,424 | +€7,450 | +5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,089 | €25,511 | +€2,422 | +10.5% |
| Other operating charges | 640/8 | €145 | €353 | +€208 | +143.3% |
| Gross operating margin | 9900 | €32,667 | €26,314 | -€6,352 | -19.4% |
| Operating profit (loss) | 9901 | €9,432 | €450 | -€8,982 | -95.2% |
| Financial income | 75/76B | €40 | €0 | -€40 | -100.0% |
| Recurring financial income | 75 | €40 | €0 | -€40 | -100.0% |
| Financial charges | 65/66B | €26 | €115 | +€89 | +340.3% |
| Recurring financial charges | 65 | €26 | €115 | +€89 | +340.3% |
| Profit (loss) for the period before taxes | 9903 | €9,446 | €335 | -€9,111 | -96.5% |
| Profit (loss) for the period | 9904 | €9,446 | €335 | -€9,111 | -96.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,446 | €335 | -€9,111 | -96.5% |
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 10 October 2026 via checked.be.