Legax Consult: 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.
Legax Consult
Largest movements
- Receivables within one year -€26,480
no longer reported in 2024 (was €26,480)
of which Trade receivables: -€24,369
- Deferred charges and accrued income +€16,091
up €16,091 (+6,626%), from €243 to €16,334
- Tangible fixed assets -€5,353
down €5,353 (-81.7%), from €6,548 to €1,196
- Cash -€784
down €784 (-2.1%), from €38,109 to €37,326
mainly Contributions, distributions and other (-€57,000) and Deferred charges and accrued income (-€16,091)
- Profit (loss) carried forward -€46,953
down €46,953 (-100.0%), from €46,975 to €22
- Other debts +€42,609
up €42,609 (+5,326%), from €800 to €43,409
- Tax, wage and social debts -€12,633
down €12,633 (-61.5%), from €20,553 to €7,920
- Gross operating margin -€14,153
down €14,153 (-38.1%), from €37,123 to €22,970
- Other operating charges +€5,273
up €5,273 (+904%), from €583 to €5,856
- Depreciation -€3,796
down €3,796 (-81.1%), from €4,681 to €885
- Taxes -€3,062
down €3,062 (-38.8%), from €7,900 to €4,838
- Financial charges +€1,680
up €1,680 (+762%), from €220 to €1,900
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,381 | €54,855 | -€16,526 | -23.2% |
| Fixed assets | 21/28 | €6,548 | €1,196 | -€5,353 | -81.7% |
| Tangible fixed assets | 22/27 | €6,548 | €1,196 | -€5,353 | -81.7% |
| Furniture and vehicles | 24 | €6,548 | €1,196 | -€5,353 | -81.7% |
| Current assets | 29/58 | €64,832 | €53,659 | -€11,173 | -17.2% |
| Amounts receivable within one year | 40/41 | €26,480 | - | -€26,480 | |
| Trade receivables | 40 | €24,369 | - | -€24,369 | |
| Other amounts receivable | 41 | €2,111 | - | -€2,111 | |
| Cash at bank and in hand | 54/58 | €38,109 | €37,326 | -€784 | -2.1% |
| Deferred charges and accrued income | 490/1 | €243 | €16,334 | +€16,091 | +6,626% |
| Total equity and liabilities | 10/49 | €71,381 | €54,855 | -€16,526 | -23.2% |
| Equity | 10/15 | €48,975 | €2,022 | -€46,953 | -95.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,975 | €22 | -€46,953 | -100.0% |
| Amounts payable | 17/49 | €22,406 | €52,833 | +€30,427 | +136% |
| Amounts payable within one year | 42/48 | €22,406 | €52,833 | +€30,427 | +136% |
| Trade debts | 44 | €1,053 | €1,504 | +€451 | +42.9% |
| Suppliers | 440/4 | €1,053 | €1,504 | +€451 | +42.9% |
| Taxes, remuneration and social security | 45 | €20,553 | €7,920 | -€12,633 | -61.5% |
| Taxes | 450/3 | €20,553 | €7,920 | -€12,633 | -61.5% |
| Other amounts payable | 47/48 | €800 | €43,409 | +€42,609 | +5,326% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,681 | €885 | -€3,796 | -81.1% |
| Other operating charges | 640/8 | €583 | €5,856 | +€5,273 | +904% |
| Gross operating margin | 9900 | €37,123 | €22,970 | -€14,153 | -38.1% |
| Operating profit (loss) | 9901 | €31,859 | €16,229 | -€15,630 | -49.1% |
| Financial income | 75/76B | €114 | €557 | +€443 | +389% |
| Recurring financial income | 75 | €114 | €557 | +€443 | +389% |
| Financial charges | 65/66B | €220 | €1,900 | +€1,680 | +762% |
| Recurring financial charges | 65 | €220 | €1,900 | +€1,680 | +762% |
| Profit (loss) for the period before taxes | 9903 | €31,752 | €14,885 | -€16,867 | -53.1% |
| Income taxes | 67/77 | €7,900 | €4,838 | -€3,062 | -38.8% |
| Profit (loss) for the period | 9904 | €23,852 | €10,047 | -€13,805 | -57.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,852 | €10,047 | -€13,805 | -57.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.