LegCon: 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.
LegCon
Largest movements
- Receivables within one year +€19,159
up €19,159 (+137%), from €13,990 to €33,149
of which Trade receivables: +€16,530
- Tangible fixed assets -€8,896
down €8,896 (-39.0%), from €22,793 to €13,897
- Cash +€6,037
up €6,037 (+18.7%), from €32,247 to €38,285
mainly Net result for the year (+€31,053) and Depreciation (+€8,896)
- Deferred charges and accrued income +€3,408
up €3,408 (+444%), from €767 to €4,175
- Reserves +€29,500
up €29,500 (+702%), from €4,200 to €33,700
- Other debts -€9,290
down €9,290 (-21.6%), from €42,946 to €33,655
- Debts after one year -€5,512
down €5,512 (-65.8%), from €8,374 to €2,862
- Tax, wage and social debts +€4,953
up €4,953 (+76.9%), from €6,440 to €11,393
- Gross operating margin -€1,960
down €1,960 (-3.7%), from €53,449 to €51,489
- Depreciation -€902
down €902 (-9.2%), from €9,798 to €8,896
- Other operating charges -€673
down €673 (-33.1%), from €2,037 to €1,364
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 | €69,798 | €89,505 | +€19,707 | +28.2% |
| Fixed assets | 21/28 | €22,793 | €13,897 | -€8,896 | -39.0% |
| Tangible fixed assets | 22/27 | €22,793 | €13,897 | -€8,896 | -39.0% |
| Furniture and vehicles | 24 | €22,793 | €13,897 | -€8,896 | -39.0% |
| Current assets | 29/58 | €47,005 | €75,609 | +€28,604 | +60.9% |
| Amounts receivable within one year | 40/41 | €13,990 | €33,149 | +€19,159 | +137% |
| Trade receivables | 40 | €11,419 | €27,949 | +€16,530 | +145% |
| Other amounts receivable | 41 | €2,571 | €5,200 | +€2,629 | +102% |
| Cash at bank and in hand | 54/58 | €32,247 | €38,285 | +€6,037 | +18.7% |
| Deferred charges and accrued income | 490/1 | €767 | €4,175 | +€3,408 | +444% |
| Total equity and liabilities | 10/49 | €69,798 | €89,505 | +€19,707 | +28.2% |
| Equity | 10/15 | €6,308 | €35,643 | +€29,335 | +465% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €4,200 | €33,700 | +€29,500 | +702% |
| Distributable reserves | 133 | €4,200 | €33,700 | +€29,500 | +702% |
| Profit (loss) carried forward | 14 | €608 | €443 | -€165 | -27.2% |
| Amounts payable | 17/49 | €63,490 | €53,863 | -€9,627 | -15.2% |
| Amounts payable after more than one year | 17 | €8,374 | €2,862 | -€5,512 | -65.8% |
| Financial debts | 170/4 | €8,374 | €2,862 | -€5,512 | -65.8% |
| Amounts payable within one year | 42/48 | €54,626 | €50,587 | -€4,038 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | €5,240 | €5,512 | +€272 | +5.2% |
| Trade debts | 44 | - | €27 | +€27 | |
| Suppliers | 440/4 | - | €27 | +€27 | |
| Taxes, remuneration and social security | 45 | €6,440 | €11,393 | +€4,953 | +76.9% |
| Taxes | 450/3 | €6,440 | €11,393 | +€4,953 | +76.9% |
| Other amounts payable | 47/48 | €42,946 | €33,655 | -€9,290 | -21.6% |
| Accrued charges and deferred income | 492/3 | €491 | €413 | -€77 | -15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,798 | €8,896 | -€902 | -9.2% |
| Other operating charges | 640/8 | €2,037 | €1,364 | -€673 | -33.1% |
| Gross operating margin | 9900 | €53,449 | €51,489 | -€1,960 | -3.7% |
| Operating profit (loss) | 9901 | €41,613 | €41,229 | -€385 | -0.9% |
| Financial charges | 65/66B | €1,004 | €805 | -€200 | -19.9% |
| Recurring financial charges | 65 | €1,004 | €805 | -€200 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €40,609 | €40,424 | -€185 | -0.5% |
| Income taxes | 67/77 | €9,429 | €9,371 | -€58 | -0.6% |
| Profit (loss) for the period | 9904 | €31,180 | €31,053 | -€127 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,180 | €31,053 | -€127 | -0.4% |
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 22 October 2026 via checked.be.