LEGEND SOFTWARE: 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 SOFTWARE
Largest movements
- Receivables within one year -€47,349
down €47,349 (-66.7%), from €71,003 to €23,654
of which Trade receivables: -€41,027
- Cash +€11,587
up €11,587 (+105.4%), from €10,994 to €22,581
mainly Receivables within one year (+€47,349) and Depreciation (+€10,990)
- Tangible fixed assets -€10,990
down €10,990 (-22.8%), from €48,307 to €37,317
- Other debts -€50,000
down €50,000 (-63.3%), from €79,009 to €29,009
- Debts after one year -€5,896
down €5,896 (-27.9%), from €21,129 to €15,233
- Profit (loss) carried forward +€4,844
up €4,844, from -€3,315 to €1,529
- Tax, wage and social debts +€1,920
up €1,920 (+28.9%), from €6,648 to €8,568
of which Taxes: +€3,640
- Trade debts +€1,519
up €1,519 (+48.2%), from €3,152 to €4,671
- Depreciation +€4,175
up €4,175 (+61.3%), from €6,815 to €10,990
- Gross operating margin +€1,832
up €1,832 (+10.4%), from €17,653 to €19,485
- Taxes -€718
down €718 (-29.9%), from €2,400 to €1,682
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €130,890 | €84,194 | -€46,696 | -35.7% |
| Fixed assets | 21/28 | €48,307 | €37,317 | -€10,990 | -22.8% |
| Tangible fixed assets | 22/27 | €48,307 | €37,317 | -€10,990 | -22.8% |
| Furniture and vehicles | 24 | €48,307 | €37,317 | -€10,990 | -22.8% |
| Current assets | 29/58 | €82,584 | €46,877 | -€35,707 | -43.2% |
| Amounts receivable within one year | 40/41 | €71,003 | €23,654 | -€47,349 | -66.7% |
| Trade receivables | 40 | €64,680 | €23,654 | -€41,027 | -63.4% |
| Other amounts receivable | 41 | €6,323 | - | -€6,323 | |
| Cash at bank and in hand | 54/58 | €10,994 | €22,581 | +€11,587 | +105.4% |
| Deferred charges and accrued income | 490/1 | €587 | €642 | +€56 | +9.5% |
| Total equity and liabilities | 10/49 | €130,890 | €84,194 | -€46,696 | -35.7% |
| Equity | 10/15 | €15,285 | €20,129 | +€4,844 | +31.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,315 | €1,529 | +€4,844 | |
| Amounts payable | 17/49 | €115,606 | €64,065 | -€51,541 | -44.6% |
| Amounts payable after more than one year | 17 | €21,129 | €15,233 | -€5,896 | -27.9% |
| Financial debts | 170/4 | €21,129 | €15,233 | -€5,896 | -27.9% |
| Amounts payable within one year | 42/48 | €94,477 | €48,144 | -€46,333 | -49.0% |
| Current portion of amounts payable after more than one year | 42 | €5,667 | €5,896 | +€228 | +4.0% |
| Trade debts | 44 | €3,152 | €4,671 | +€1,519 | +48.2% |
| Suppliers | 440/4 | €3,152 | €4,671 | +€1,519 | +48.2% |
| Taxes, remuneration and social security | 45 | €6,648 | €8,568 | +€1,920 | +28.9% |
| Taxes | 450/3 | €4,928 | €8,568 | +€3,640 | +73.9% |
| Remuneration and social security | 454/9 | €1,720 | - | -€1,720 | |
| Other amounts payable | 47/48 | €79,009 | €29,009 | -€50,000 | -63.3% |
| Accrued charges and deferred income | 492/3 | - | €687 | +€687 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,815 | €10,990 | +€4,175 | +61.3% |
| Other operating charges | 640/8 | €727 | €842 | +€115 | +15.8% |
| Gross operating margin | 9900 | €17,653 | €19,485 | +€1,832 | +10.4% |
| Operating profit (loss) | 9901 | €10,112 | €7,654 | -€2,458 | -24.3% |
| Financial income | 75/76B | €1 | €20 | +€20 | +3900.0% |
| Recurring financial income | 75 | €1 | €20 | +€20 | +3900.0% |
| Financial charges | 65/66B | €1,050 | €1,148 | +€97 | +9.3% |
| Recurring financial charges | 65 | €1,050 | €1,148 | +€97 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €9,062 | €6,526 | -€2,536 | -28.0% |
| Income taxes | 67/77 | €2,400 | €1,682 | -€718 | -29.9% |
| Profit (loss) for the period | 9904 | €6,662 | €4,844 | -€1,818 | -27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,662 | €4,844 | -€1,818 | -27.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.