LEGEFFICIENT: 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.
LEGEFFICIENT
Largest movements
- Receivables within one year +€22,362
up €22,362 (+50.8%), from €44,010 to €66,372
of which Other amounts receivable: +€24,619
- Cash +€21,948
up €21,948 (+24.7%), from €88,988 to €110,935
mainly Net result for the year (+€52,044) and Depreciation (+€1,349)
- Tangible fixed assets +€7,578
up €7,578 (+307%), from €2,465 to €10,043
of which Other tangible fixed assets: +€7,224
- Reserves +€52,000
up €52,000 (+49.3%), from €105,500 to €157,500
- Gross operating margin -€5,492
down €5,492 (-7.7%), from €71,310 to €65,818
- Financial income +€2,522
up €2,522 (+514,776%), from €0 to €2,523
- Taxes -€1,026
down €1,026 (-7.0%), from €14,623 to €13,597
- Depreciation +€898
up €898 (+199%), from €451 to €1,349
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 | €138,440 | €189,938 | +€51,498 | +37.2% |
| Fixed assets | 21/28 | €2,715 | €10,293 | +€7,578 | +279% |
| Tangible fixed assets | 22/27 | €2,465 | €10,043 | +€7,578 | +307% |
| Plant, machinery and equipment | 23 | €2,033 | €1,816 | -€216 | -10.6% |
| Furniture and vehicles | 24 | €432 | €1,002 | +€570 | +132% |
| Other tangible fixed assets | 26 | - | €7,224 | +€7,224 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €135,725 | €179,645 | +€43,920 | +32.4% |
| Amounts receivable within one year | 40/41 | €44,010 | €66,372 | +€22,362 | +50.8% |
| Trade receivables | 40 | €14,218 | €11,960 | -€2,258 | -15.9% |
| Other amounts receivable | 41 | €29,792 | €54,412 | +€24,619 | +82.6% |
| Cash at bank and in hand | 54/58 | €88,988 | €110,935 | +€21,948 | +24.7% |
| Deferred charges and accrued income | 490/1 | €2,727 | €2,338 | -€389 | -14.3% |
| Total equity and liabilities | 10/49 | €138,440 | €189,938 | +€51,498 | +37.2% |
| Equity | 10/15 | €110,521 | €162,565 | +€52,044 | +47.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €105,500 | €157,500 | +€52,000 | +49.3% |
| Distributable reserves | 133 | €105,500 | €157,500 | +€52,000 | +49.3% |
| Profit (loss) carried forward | 14 | €21 | €65 | +€44 | +208% |
| Amounts payable | 17/49 | €27,918 | €27,372 | -€546 | -2.0% |
| Amounts payable within one year | 42/48 | €27,918 | €27,372 | -€546 | -2.0% |
| Trade debts | 44 | €1,079 | €1,609 | +€530 | +49.1% |
| Suppliers | 440/4 | €1,079 | €1,609 | +€530 | +49.1% |
| Taxes, remuneration and social security | 45 | €26,839 | €25,764 | -€1,076 | -4.0% |
| Taxes | 450/3 | €23,753 | €22,660 | -€1,092 | -4.6% |
| Remuneration and social security | 454/9 | €3,087 | €3,103 | +€16 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €451 | €1,349 | +€898 | +199% |
| Gross operating margin | 9900 | €71,310 | €65,818 | -€5,492 | -7.7% |
| Operating profit (loss) | 9901 | €70,859 | €64,468 | -€6,391 | -9.0% |
| Financial income | 75/76B | €0 | €2,523 | +€2,522 | +514,776% |
| Recurring financial income | 75 | €0 | €2,523 | +€2,522 | +514,776% |
| Financial charges | 65/66B | €1,338 | €1,350 | +€13 | +0.9% |
| Recurring financial charges | 65 | €1,338 | €1,350 | +€13 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €69,522 | €65,641 | -€3,881 | -5.6% |
| Income taxes | 67/77 | €14,623 | €13,597 | -€1,026 | -7.0% |
| Profit (loss) for the period | 9904 | €54,899 | €52,044 | -€2,855 | -5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €54,899 | €52,044 | -€2,855 | -5.2% |
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 22 October 2026 via checked.be.