Legend Motors: what changed
Legend Motors
Largest movements
- Receivables within one year -€108,884
down €108,884 (-69.3%), from €157,122 to €48,238
of which Trade receivables: -€116,531
- Stocks and contracts -€12,807
down €12,807 (-13.5%), from €94,689 to €81,882
- Tangible fixed assets -€12,752
down €12,752 (-24.0%), from €53,144 to €40,392
of which Furniture and vehicles: -€7,152
- Cash -€3,517
down €3,517 (-17.6%), from €19,968 to €16,451
mainly Trade debts (-€69,205) and Other debts (-€33,869)
- Trade debts -€69,205
down €69,205 (-70.1%), from €98,753 to €29,548
- Other debts -€33,869
down €33,869 (-22.3%), from €151,908 to €118,040
- Advances received -€28,490
down €28,490 (-100%), from €28,490 to €0
- Tax, wage and social debts -€11,928
down €11,928 (-72.2%), from €16,514 to €4,587
- Reserves +€5,882
up €5,882 (+23.8%), from €24,668 to €30,550
- Gross operating margin -€61,304
down €61,304 (-92.4%), from €66,328 to €5,024
- Financial income +€18,980
up €18,980 (+11,590%), from €164 to €19,143
of which Non-recurring financial income: +€19,143
- Financial charges -€1,130
down €1,130 (-33.7%), from €3,355 to €2,225
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €327,599 | €189,992 | -€137,608 | -42.0% |
| Fixed assets | 21/28 | €53,144 | €40,392 | -€12,752 | -24.0% |
| Tangible fixed assets | 22/27 | €53,144 | €40,392 | -€12,752 | -24.0% |
| Plant, machinery and equipment | 23 | €30,636 | €25,036 | -€5,600 | -18.3% |
| Furniture and vehicles | 24 | €22,508 | €15,356 | -€7,152 | -31.8% |
| Current assets | 29/58 | €274,455 | €149,599 | -€124,856 | -45.5% |
| Stocks and contracts in progress | 3 | €94,689 | €81,882 | -€12,807 | -13.5% |
| Stocks | 30/36 | €94,689 | €81,882 | -€12,807 | -13.5% |
| Amounts receivable within one year | 40/41 | €157,122 | €48,238 | -€108,884 | -69.3% |
| Trade receivables | 40 | €143,327 | €26,796 | -€116,531 | -81.3% |
| Other amounts receivable | 41 | €13,796 | €21,443 | +€7,647 | +55.4% |
| Cash at bank and in hand | 54/58 | €19,968 | €16,451 | -€3,517 | -17.6% |
| Deferred charges and accrued income | 490/1 | €2,675 | €3,028 | +€353 | +13.2% |
| Total equity and liabilities | 10/49 | €327,599 | €189,992 | -€137,608 | -42.0% |
| Equity | 10/15 | €30,868 | €36,750 | +€5,882 | +19.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €24,668 | €30,550 | +€5,882 | +23.8% |
| Distributable reserves | 133 | €24,668 | €30,550 | +€5,882 | +23.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €296,732 | €153,242 | -€143,490 | -48.4% |
| Amounts payable within one year | 42/48 | €295,666 | €152,175 | -€143,491 | -48.5% |
| Trade debts | 44 | €98,753 | €29,548 | -€69,205 | -70.1% |
| Suppliers | 440/4 | €98,753 | €29,548 | -€69,205 | -70.1% |
| Advances received on contracts in progress | 46 | €28,490 | €0 | -€28,490 | -100% |
| Taxes, remuneration and social security | 45 | €16,514 | €4,587 | -€11,928 | -72.2% |
| Taxes | 450/3 | €16,514 | €4,587 | -€11,928 | -72.2% |
| Other amounts payable | 47/48 | €151,908 | €118,040 | -€33,869 | -22.3% |
| Accrued charges and deferred income | 492/3 | €1,066 | €1,067 | +€1 | +0.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,207 | €12,752 | -€455 | -3.4% |
| Other operating charges | 640/8 | €2,940 | €2,587 | -€353 | -12.0% |
| Gross operating margin | 9900 | €66,328 | €5,024 | -€61,304 | -92.4% |
| Operating profit (loss) | 9901 | €50,181 | -€10,315 | -€60,496 | |
| Financial income | 75/76B | €164 | €19,143 | +€18,980 | +11,590% |
| Recurring financial income | 75 | €164 | €0 | -€164 | -100% |
| Non-recurring financial income | 76B | - | €19,143 | +€19,143 | |
| Financial charges | 65/66B | €3,355 | €2,225 | -€1,130 | -33.7% |
| Recurring financial charges | 65 | €3,355 | €2,225 | -€1,130 | -33.7% |
| Profit (loss) for the period before taxes | 9903 | €46,990 | €6,603 | -€40,387 | -85.9% |
| Income taxes | 67/77 | €583 | €720 | +€137 | +23.5% |
| Profit (loss) for the period | 9904 | €46,406 | €5,882 | -€40,524 | -87.3% |
| Profit (loss) for the period to be appropriated | 9905 | €46,406 | €5,882 | -€40,524 | -87.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.