LEGDEN: 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.
LEGDEN
Largest movements
- Tangible fixed assets -€8,132
down €8,132 (-5.2%), from €156,947 to €148,815
of which Land and buildings: -€7,060
- Profit (loss) carried forward -€6,849
down €6,849 (-4.9%), from €138,553 to €131,704
- Gross operating margin -€4,364
down €4,364 (-21.2%), from €20,605 to €16,241
- Taxes -€2,807
down €2,807 (-63.0%), from €4,454 to €1,647
- Financial charges -€1,804
down €1,804 (-87.3%), from €2,067 to €263
- Other operating charges +€1,367
up €1,367 (+201%), from €681 to €2,048
- Depreciation -€790
down €790 (-8.9%), from €8,922 to €8,132
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 | €184,911 | €178,317 | -€6,594 | -3.6% |
| Fixed assets | 21/28 | €156,947 | €148,815 | -€8,132 | -5.2% |
| Tangible fixed assets | 22/27 | €156,947 | €148,815 | -€8,132 | -5.2% |
| Land and buildings | 22 | €155,411 | €148,351 | -€7,060 | -4.5% |
| Plant, machinery and equipment | 23 | €1,066 | €464 | -€602 | -56.5% |
| Furniture and vehicles | 24 | €470 | - | -€470 | |
| Current assets | 29/58 | €27,964 | €29,502 | +€1,538 | +5.5% |
| Stocks and contracts in progress | 3 | €318 | €318 | = | 0.0% |
| Stocks | 30/36 | €318 | €318 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,578 | €29,075 | +€1,497 | +5.4% |
| Trade receivables | 40 | €1,423 | €7,502 | +€6,079 | +427% |
| Other amounts receivable | 41 | €26,155 | €21,573 | -€4,582 | -17.5% |
| Cash at bank and in hand | 54/58 | €68 | €109 | +€41 | +60.3% |
| Total equity and liabilities | 10/49 | €184,911 | €178,317 | -€6,594 | -3.6% |
| Equity | 10/15 | €181,670 | €174,821 | -€6,849 | -3.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €18,117 | €18,117 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,617 | €15,617 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138,553 | €131,704 | -€6,849 | -4.9% |
| Amounts payable | 17/49 | €3,241 | €3,496 | +€255 | +7.9% |
| Amounts payable within one year | 42/48 | €3,241 | €3,496 | +€255 | +7.9% |
| Trade debts | 44 | €95 | €1,052 | +€957 | +1,007% |
| Suppliers | 440/4 | €95 | €1,052 | +€957 | +1,007% |
| Taxes, remuneration and social security | 45 | €2,470 | €1,707 | -€763 | -30.9% |
| Taxes | 450/3 | €2,470 | €1,707 | -€763 | -30.9% |
| Other amounts payable | 47/48 | €676 | €737 | +€61 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,922 | €8,132 | -€790 | -8.9% |
| Other operating charges | 640/8 | €681 | €2,048 | +€1,367 | +201% |
| Gross operating margin | 9900 | €20,605 | €16,241 | -€4,364 | -21.2% |
| Operating profit (loss) | 9901 | €11,002 | €6,061 | -€4,941 | -44.9% |
| Financial income | 75/76B | €43 | - | -€43 | |
| Recurring financial income | 75 | €43 | - | -€43 | |
| Financial charges | 65/66B | €2,067 | €263 | -€1,804 | -87.3% |
| Recurring financial charges | 65 | €2,067 | €263 | -€1,804 | -87.3% |
| Profit (loss) for the period before taxes | 9903 | €8,978 | €5,798 | -€3,180 | -35.4% |
| Income taxes | 67/77 | €4,454 | €1,647 | -€2,807 | -63.0% |
| Profit (loss) for the period | 9904 | €4,524 | €4,151 | -€373 | -8.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,524 | €4,151 | -€373 | -8.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.