LEGEND SYSTEMS GROUP: 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 SYSTEMS GROUP
Largest movements
- Receivables within one year +€13,177
up €13,177 (+54.0%), from €24,384 to €37,561
- Tangible fixed assets -€4,531
down €4,531 (-6.2%), from €72,991 to €68,460
of which Land and buildings: -€5,803
- Other debts -€26,434
down €26,434 (-34.5%), from €76,602 to €50,168
- Provisions +€25,000
new in 2025: €25,000
- Trade debts +€3,797
up €3,797 (+37.5%), from €10,115 to €13,913
- Tax, wage and social debts +€3,792
up €3,792 (+166%), from €2,280 to €6,072
- Accrued charges and deferred income +€2,171
up €2,171 (+9,996%), from €22 to €2,193
- Gross operating margin +€28,691
up €28,691 (+264%), from €10,860 to €39,550
- Provisions +€25,000
new in 2025: €25,000
- Other operating charges +€4,237
up €4,237 (+248%), from €1,705 to €5,942
- Write-downs +€1,839
new in 2025: €1,839
- Taxes -€696
down €696 (-98.8%), from €705 to €9
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 | €104,082 | €112,433 | +€8,351 | +8.0% |
| Fixed assets | 21/28 | €76,152 | €71,622 | -€4,531 | -5.9% |
| Tangible fixed assets | 22/27 | €72,991 | €68,460 | -€4,531 | -6.2% |
| Land and buildings | 22 | €72,020 | €66,217 | -€5,803 | -8.1% |
| Furniture and vehicles | 24 | €971 | €2,243 | +€1,272 | +131% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €3,161 | €3,161 | = | 0.0% |
| Current assets | 29/58 | €27,930 | €40,811 | +€12,882 | +46.1% |
| Amounts receivable after more than one year | 29 | €1,000 | €0 | -€1,000 | -100% |
| Other amounts receivable | 291 | €1,000 | €0 | -€1,000 | -100% |
| Amounts receivable within one year | 40/41 | €24,384 | €37,561 | +€13,177 | +54.0% |
| Trade receivables | 40 | €24,384 | €37,561 | +€13,177 | +54.0% |
| Cash at bank and in hand | 54/58 | €2,546 | €3,250 | +€704 | +27.7% |
| Total equity and liabilities | 10/49 | €104,082 | €112,433 | +€8,351 | +8.0% |
| Equity | 10/15 | €15,063 | €15,087 | +€24 | +0.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,863 | €8,887 | +€24 | +0.3% |
| Distributable reserves | 133 | €8,863 | €8,887 | +€24 | +0.3% |
| Provisions and deferred taxes | 16 | - | €25,000 | +€25,000 | |
| Provisions for liabilities and charges | 160/5 | - | €25,000 | +€25,000 | |
| Other liabilities and charges | 164/5 | - | €25,000 | +€25,000 | |
| Amounts payable | 17/49 | €89,019 | €72,346 | -€16,673 | -18.7% |
| Amounts payable within one year | 42/48 | €88,997 | €70,153 | -€18,844 | -21.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €10,115 | €13,913 | +€3,797 | +37.5% |
| Suppliers | 440/4 | €10,115 | €13,913 | +€3,797 | +37.5% |
| Taxes, remuneration and social security | 45 | €2,280 | €6,072 | +€3,792 | +166% |
| Taxes | 450/3 | €2,280 | €6,072 | +€3,792 | +166% |
| Other amounts payable | 47/48 | €76,602 | €50,168 | -€26,434 | -34.5% |
| Accrued charges and deferred income | 492/3 | €22 | €2,193 | +€2,171 | +9,996% |
| Non-recurring operating income | 76A | €290 | €0 | -€290 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,622 | €6,622 | +€0 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,839 | +€1,839 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €25,000 | +€25,000 | |
| Other operating charges | 640/8 | €1,705 | €5,942 | +€4,237 | +248% |
| Gross operating margin | 9900 | €10,860 | €39,550 | +€28,691 | +264% |
| Operating profit (loss) | 9901 | €2,533 | €147 | -€2,386 | -94.2% |
| Financial income | 75/76B | - | €84 | +€84 | |
| Recurring financial income | 75 | - | €84 | +€84 | |
| Financial charges | 65/66B | €168 | €199 | +€30 | +18.1% |
| Recurring financial charges | 65 | €168 | €199 | +€30 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | €2,365 | €32 | -€2,332 | -98.6% |
| Income taxes | 67/77 | €705 | €9 | -€696 | -98.8% |
| Profit (loss) for the period | 9904 | €1,660 | €24 | -€1,636 | -98.6% |
| Profit (loss) for the period to be appropriated | 9905 | €1,660 | €24 | -€1,636 | -98.6% |
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 16 October 2026 via checked.be.