LEGEFICO: 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.
LEGEFICO
Largest movements
- Tangible fixed assets -€1,315
down €1,315 (-12.5%), from €10,517 to €9,202
- Receivables within one year +€550
up €550 (+57.9%), from €950 to €1,500
of which Trade receivables: +€550
- Deferred charges and accrued income +€450
new in 2025: €450
- Current portion of long-term debt +€5,539
new in 2025: €5,539
- Debts after one year -€3,464
down €3,464 (-4.3%), from €81,276 to €77,812
- Profit (loss) carried forward -€1,255
down €1,255 (-1.4%), from -€91,301 to -€92,556
- Trade debts -€1,093
no longer reported in 2025 (was €1,093)
- Gross operating margin +€1,868
up €1,868, from -€1,085 to €783
- Turnover +€1,600
up €1,600 (+168%), from €950 to €2,550
- Purchases and services -€268
down €268 (-13.2%), from €2,035 to €1,767
- Financial charges +€30
new in 2025: €30
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 | €11,519 | €11,246 | -€273 | -2.4% |
| Fixed assets | 21/28 | €10,517 | €9,202 | -€1,315 | -12.5% |
| Tangible fixed assets | 22/27 | €10,517 | €9,202 | -€1,315 | -12.5% |
| Land and buildings | 22 | €10,517 | €9,202 | -€1,315 | -12.5% |
| Current assets | 29/58 | €1,002 | €2,044 | +€1,042 | +104% |
| Amounts receivable within one year | 40/41 | €950 | €1,500 | +€550 | +57.9% |
| Trade receivables | 40 | €950 | €1,500 | +€550 | +57.9% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €52 | €94 | +€42 | +80.8% |
| Deferred charges and accrued income | 490/1 | - | €450 | +€450 | |
| Total equity and liabilities | 10/49 | €11,519 | €11,246 | -€273 | -2.4% |
| Equity | 10/15 | -€70,850 | -€72,105 | -€1,255 | -1.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | - | €18,592 | +€18,592 | |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,859 | +€1,859 | |
| Legal reserve | 130 | - | €1,859 | +€1,859 | |
| Profit (loss) carried forward | 14 | -€91,301 | -€92,556 | -€1,255 | -1.4% |
| Amounts payable | 17/49 | €82,369 | €83,351 | +€982 | +1.2% |
| Amounts payable after more than one year | 17 | €81,276 | €77,812 | -€3,464 | -4.3% |
| Other amounts payable | 178/9 | €81,276 | €77,812 | -€3,464 | -4.3% |
| Amounts payable within one year | 42/48 | €1,093 | €5,539 | +€4,446 | +407% |
| Current portion of amounts payable after more than one year | 42 | - | €5,539 | +€5,539 | |
| Trade debts | 44 | €1,093 | - | -€1,093 | |
| Suppliers | 440/4 | €1,093 | - | -€1,093 | |
| Turnover | 70 | €950 | €2,550 | +€1,600 | +168% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,035 | €1,767 | -€268 | -13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,315 | €1,315 | = | 0.0% |
| Other operating charges | 640/8 | €672 | €693 | +€21 | +3.1% |
| Gross operating margin | 9900 | -€1,085 | €783 | +€1,868 | |
| Operating profit (loss) | 9901 | -€3,072 | -€1,225 | +€1,847 | +60.1% |
| Financial charges | 65/66B | - | €30 | +€30 | |
| Recurring financial charges | 65 | - | €30 | +€30 | |
| Profit (loss) for the period before taxes | 9903 | -€3,072 | -€1,255 | +€1,817 | +59.1% |
| Profit (loss) for the period | 9904 | -€3,072 | -€1,255 | +€1,817 | +59.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,072 | -€1,255 | +€1,817 | +59.1% |
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 18 October 2026 via checked.be.