Legend Industry: 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 Industry
Largest movements
- Receivables within one year +€18,865
up €18,865 (+60.4%), from €31,214 to €50,079
of which Other amounts receivable: +€22,175
- Cash -€13,483
down €13,483 (-20.8%), from €64,924 to €51,440
mainly Receivables within one year (-€18,865) and Other debts (-€1,511)
- Profit (loss) carried forward +€4,769
up €4,769 (+5.9%), from €81,150 to €85,919
- Tax, wage and social debts +€2,609
up €2,609 (+29.2%), from €8,942 to €11,551
of which Taxes: +€2,609
- Other debts -€1,511
no longer reported in 2025 (was €1,511)
- Gross operating margin -€17,874
down €17,874 (-67.7%), from €26,421 to €8,547
- Taxes -€2,695
down €2,695 (-45.1%), from €5,971 to €3,276
- Financial income +€485
up €485 (+97,036%), from €1 to €486
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 | €97,382 | €103,063 | +€5,681 | +5.8% |
| Fixed assets | 21/28 | €1,244 | €924 | -€320 | -25.7% |
| Tangible fixed assets | 22/27 | €1,244 | €924 | -€320 | -25.7% |
| Furniture and vehicles | 24 | €1,244 | €924 | -€320 | -25.7% |
| Current assets | 29/58 | €96,137 | €102,139 | +€6,001 | +6.2% |
| Amounts receivable within one year | 40/41 | €31,214 | €50,079 | +€18,865 | +60.4% |
| Trade receivables | 40 | €25,410 | €22,100 | -€3,310 | -13.0% |
| Other amounts receivable | 41 | €5,804 | €27,979 | +€22,175 | +382% |
| Cash at bank and in hand | 54/58 | €64,924 | €51,440 | -€13,483 | -20.8% |
| Deferred charges and accrued income | 490/1 | - | €620 | +€620 | |
| Total equity and liabilities | 10/49 | €97,382 | €103,063 | +€5,681 | +5.8% |
| Equity | 10/15 | €86,150 | €90,919 | +€4,769 | +5.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,150 | €85,919 | +€4,769 | +5.9% |
| Amounts payable | 17/49 | €11,232 | €12,144 | +€912 | +8.1% |
| Amounts payable within one year | 42/48 | €11,232 | €12,144 | +€912 | +8.1% |
| Trade debts | 44 | €779 | €593 | -€186 | -23.8% |
| Suppliers | 440/4 | €779 | €593 | -€186 | -23.8% |
| Taxes, remuneration and social security | 45 | €8,942 | €11,551 | +€2,609 | +29.2% |
| Taxes | 450/3 | €5,942 | €8,551 | +€2,609 | +43.9% |
| Remuneration and social security | 454/9 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 47/48 | €1,511 | - | -€1,511 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €320 | €320 | = | 0.0% |
| Other operating charges | 640/8 | €551 | €520 | -€32 | -5.7% |
| Gross operating margin | 9900 | €26,421 | €8,547 | -€17,874 | -67.7% |
| Operating profit (loss) | 9901 | €25,549 | €7,707 | -€17,842 | -69.8% |
| Financial income | 75/76B | €1 | €486 | +€485 | +97,036% |
| Recurring financial income | 75 | €1 | €486 | +€485 | +97,036% |
| Financial charges | 65/66B | €219 | €148 | -€71 | -32.5% |
| Recurring financial charges | 65 | €219 | €148 | -€71 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | €25,331 | €8,045 | -€17,286 | -68.2% |
| Income taxes | 67/77 | €5,971 | €3,276 | -€2,695 | -45.1% |
| Profit (loss) for the period | 9904 | €19,360 | €4,769 | -€14,591 | -75.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,360 | €4,769 | -€14,591 | -75.4% |
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 25 October 2026 via checked.be.