LEGEND TAX: what changed
LEGEND TAX
Largest movements
- Receivables within one year +€6,345
up €6,345 (+973%), from €652 to €6,998
of which Other amounts receivable: +€3,231
- Cash -€3,688
down €3,688 (-73.3%), from €5,031 to €1,343
mainly Receivables within one year (-€6,345) and Net result for the year (-€1,232)
- Tax, wage and social debts +€3,489
up €3,489 (+170%), from €2,050 to €5,539
- Profit (loss) carried forward -€1,232
down €1,232 (-29.4%), from -€4,190 to -€5,422
- Trade debts +€400
up €400 (+21.6%), from €1,851 to €2,251
- Gross operating margin +€1,383
up €1,383 (+68.6%), from -€2,015 to -€632
- Financial charges -€677
down €677 (-96.2%), from €704 to €27
- Depreciation -€564
no longer reported in 2025 (was €564)
- Financial income -€31
no longer reported in 2025 (was €31)
- Other operating charges +€24
up €24 (+4.5%), from €548 to €573
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 | €11,683 | €14,341 | +€2,657 | +22.7% |
| Fixed assets | 21/28 | €6,000 | €6,000 | = | 0.0% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €5,683 | €8,341 | +€2,657 | +46.8% |
| Amounts receivable within one year | 40/41 | €652 | €6,998 | +€6,345 | +973% |
| Trade receivables | 40 | €652 | €3,767 | +€3,115 | +478% |
| Other amounts receivable | 41 | - | €3,231 | +€3,231 | |
| Cash at bank and in hand | 54/58 | €5,031 | €1,343 | -€3,688 | -73.3% |
| Total equity and liabilities | 10/49 | €11,683 | €14,341 | +€2,657 | +22.7% |
| Equity | 10/15 | €7,161 | €5,929 | -€1,232 | -17.2% |
| Contributions | 10/11 | €11,300 | €11,300 | = | 0.0% |
| Reserves | 13 | €51 | €51 | = | 0.0% |
| Distributable reserves | 133 | €51 | €51 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,190 | -€5,422 | -€1,232 | -29.4% |
| Amounts payable | 17/49 | €4,522 | €8,411 | +€3,889 | +86.0% |
| Amounts payable within one year | 42/48 | €4,522 | €8,411 | +€3,889 | +86.0% |
| Trade debts | 44 | €1,851 | €2,251 | +€400 | +21.6% |
| Suppliers | 440/4 | €1,851 | €2,251 | +€400 | +21.6% |
| Taxes, remuneration and social security | 45 | €2,050 | €5,539 | +€3,489 | +170% |
| Taxes | 450/3 | €2,050 | €5,539 | +€3,489 | +170% |
| Other amounts payable | 47/48 | €622 | €622 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €564 | - | -€564 | |
| Other operating charges | 640/8 | €548 | €573 | +€24 | +4.5% |
| Gross operating margin | 9900 | -€2,015 | -€632 | +€1,383 | +68.6% |
| Operating profit (loss) | 9901 | -€3,127 | -€1,205 | +€1,922 | +61.5% |
| Financial income | 75/76B | €31 | - | -€31 | |
| Recurring financial income | 75 | €31 | - | -€31 | |
| Financial charges | 65/66B | €704 | €27 | -€677 | -96.2% |
| Recurring financial charges | 65 | €704 | €27 | -€677 | -96.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,800 | -€1,232 | +€2,568 | +67.6% |
| Profit (loss) for the period | 9904 | -€3,800 | -€1,232 | +€2,568 | +67.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,800 | -€1,232 | +€2,568 | +67.6% |
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.