LEGEND CONSTRUCT: 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.
LEGEND CONSTRUCT
Largest movements
- Receivables within one year +€501
new in 2025: €501
of which Trade receivables: +€333
- Cash +€157
up €157 (+1,208%), from €13 to €170
mainly Other debts (+€2,770) and Trade debts (+€1,063)
- Profit (loss) carried forward -€3,175
down €3,175 (-28.9%), from -€10,993 to -€14,168
- Other debts +€2,770
up €2,770 (+103%), from €2,694 to €5,464
- Trade debts +€1,063
up €1,063 (+341%), from €312 to €1,375
- Gross operating margin -€268
down €268 (-9.4%), from -€2,864 to -€3,132
- Other operating charges -€100
no longer reported in 2025 (was €100)
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 | €13 | €671 | +€658 | +5,062% |
| Current assets | 29/58 | €13 | €671 | +€658 | +5,062% |
| Amounts receivable within one year | 40/41 | - | €501 | +€501 | |
| Trade receivables | 40 | - | €333 | +€333 | |
| Other amounts receivable | 41 | - | €168 | +€168 | |
| Cash at bank and in hand | 54/58 | €13 | €170 | +€157 | +1,208% |
| Total equity and liabilities | 10/49 | €13 | €671 | +€658 | +5,062% |
| Equity | 10/15 | -€2,993 | -€6,168 | -€3,175 | -106% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,993 | -€14,168 | -€3,175 | -28.9% |
| Amounts payable | 17/49 | €3,006 | €6,839 | +€3,833 | +128% |
| Amounts payable within one year | 42/48 | €3,006 | €6,839 | +€3,833 | +128% |
| Trade debts | 44 | €312 | €1,375 | +€1,063 | +341% |
| Suppliers | 440/4 | €312 | €1,375 | +€1,063 | +341% |
| Other amounts payable | 47/48 | €2,694 | €5,464 | +€2,770 | +103% |
| Other operating charges | 640/8 | €100 | - | -€100 | |
| Gross operating margin | 9900 | -€2,864 | -€3,132 | -€268 | -9.4% |
| Operating profit (loss) | 9901 | -€2,964 | -€3,132 | -€168 | -5.7% |
| Financial charges | 65/66B | €18 | €43 | +€25 | +139% |
| Recurring financial charges | 65 | €18 | €43 | +€25 | +139% |
| Profit (loss) for the period before taxes | 9903 | -€2,982 | -€3,175 | -€193 | -6.5% |
| Profit (loss) for the period | 9904 | -€2,982 | -€3,175 | -€193 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,982 | -€3,175 | -€193 | -6.5% |
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 14 October 2026 via checked.be.