LEGEKOUTER: 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.
LEGEKOUTER
Largest movements
- Cash +€588,513
up €588,513 (+2479.3%), from €23,737 to €612,250
mainly Other debts (+€265,543) and Net result for the year (+€211,827)
- Receivables within one year -€92,995
down €92,995 (-12.6%), from €736,725 to €643,730
of which Other amounts receivable: -€112,195
- Tangible fixed assets -€39,145
down €39,145 (-4.0%), from €968,496 to €929,351
- Other debts +€265,543
up €265,543 (+415.5%), from €63,916 to €329,458
- Reserves +€211,827
up €211,827 (+1802.8%), from €11,750 to €223,577
of which Distributable reserves: +€211,827
- Debts after one year -€61,117
down €61,117 (-12.2%), from €501,764 to €440,647
- Tax, wage and social debts +€32,546
up €32,546 (+54.5%), from €59,673 to €92,220
of which Taxes: +€34,649
- Financial charges -€497,183
down €497,183 (-97.0%), from €512,385 to €15,202
of which Non-recurring financial charges: -€496,100
- Gross operating margin -€190,301
down €190,301 (-24.7%), from €770,498 to €580,197
- Taxes -€22,426
down €22,426 (-19.3%), from €116,023 to €93,597
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.
Cash bridge derived
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 | €1,732,412 | €2,188,689 | +€456,277 | +26.3% |
| Fixed assets | 21/28 | €968,869 | €929,495 | -€39,375 | -4.1% |
| Tangible fixed assets | 22/27 | €968,496 | €929,351 | -€39,145 | -4.0% |
| Land and buildings | 22 | €968,496 | €929,351 | -€39,145 | -4.0% |
| Financial fixed assets | 28 | €374 | €144 | -€230 | -61.5% |
| Current assets | 29/58 | €763,543 | €1,259,194 | +€495,651 | +64.9% |
| Amounts receivable within one year | 40/41 | €736,725 | €643,730 | -€92,995 | -12.6% |
| Trade receivables | 40 | €0 | €19,200 | +€19,200 | |
| Other amounts receivable | 41 | €736,725 | €624,530 | -€112,195 | -15.2% |
| Cash at bank and in hand | 54/58 | €23,737 | €612,250 | +€588,513 | +2479.3% |
| Deferred charges and accrued income | 490/1 | €3,080 | €3,214 | +€134 | +4.3% |
| Total equity and liabilities | 10/49 | €1,732,412 | €2,188,689 | +€456,277 | +26.3% |
| Equity | 10/15 | €1,039,718 | €1,251,545 | +€211,827 | +20.4% |
| Contributions | 10/11 | €117,500 | €117,500 | = | 0.0% |
| Reserves | 13 | €11,750 | €223,577 | +€211,827 | +1802.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €11,750 | €223,577 | +€211,827 | +1802.8% |
| Profit (loss) carried forward | 14 | €910,468 | €910,468 | = | 0.0% |
| Amounts payable | 17/49 | €692,694 | €937,144 | +€244,450 | +35.3% |
| Amounts payable after more than one year | 17 | €501,764 | €440,647 | -€61,117 | -12.2% |
| Financial debts | 170/4 | €501,764 | €440,647 | -€61,117 | -12.2% |
| Amounts payable within one year | 42/48 | €190,930 | €496,497 | +€305,567 | +160.0% |
| Current portion of amounts payable after more than one year | 42 | €61,080 | €61,290 | +€209 | +0.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €6,261 | €13,529 | +€7,268 | +116.1% |
| Suppliers | 440/4 | €6,261 | €13,529 | +€7,268 | +116.1% |
| Taxes, remuneration and social security | 45 | €59,673 | €92,220 | +€32,546 | +54.5% |
| Taxes | 450/3 | €26,140 | €60,789 | +€34,649 | +132.6% |
| Remuneration and social security | 454/9 | €33,533 | €31,431 | -€2,103 | -6.3% |
| Other amounts payable | 47/48 | €63,916 | €329,458 | +€265,543 | +415.5% |
| Remuneration, social security and pensions | 62 | €215,393 | €214,827 | -€566 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,645 | €41,136 | +€490 | +1.2% |
| Other operating charges | 640/8 | €5,825 | €3,609 | -€2,216 | -38.0% |
| Gross operating margin | 9900 | €770,498 | €580,197 | -€190,301 | -24.7% |
| Operating profit (loss) | 9901 | €508,635 | €320,626 | -€188,009 | -37.0% |
| Financial income | 75/76B | €21 | €0 | -€21 | -100.0% |
| Recurring financial income | 75 | €21 | €0 | -€21 | -100.0% |
| Financial charges | 65/66B | €512,385 | €15,202 | -€497,183 | -97.0% |
| Recurring financial charges | 65 | €16,284 | €15,202 | -€1,082 | -6.6% |
| Non-recurring financial charges | 66B | €496,100 | €0 | -€496,100 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,728 | €305,424 | +€309,152 | |
| Income taxes | 67/77 | €116,023 | €93,597 | -€22,426 | -19.3% |
| Profit (loss) for the period | 9904 | -€119,751 | €211,827 | +€331,578 | |
| Profit (loss) for the period to be appropriated | 9905 | -€119,751 | €211,827 | +€331,578 |
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 9 October 2026 via checked.be.