Legendaria: 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.
Legendaria
Largest movements
- Cash +€16,954
new in 2025: €16,954
mainly Net result for the year (+€15,298) and Current investments (+€6,256)
- Current investments -€6,256
no longer reported in 2025 (was €6,256)
- Receivables within one year -€5,302
down €5,302 (-30.9%), from €17,169 to €11,867
of which Trade receivables: -€6,528
- Profit (loss) carried forward +€9,418
no longer reported in 2025 (was -€9,418)
- Trade debts -€8,416
down €8,416 (-90.9%), from €9,254 to €838
- Reserves +€5,047
up €5,047 (+24.3%), from €20,761 to €25,808
- Other debts -€950
down €950 (-53.3%), from €1,783 to €833
- Accrued charges and deferred income +€428
up €428 (+55.5%), from €772 to €1,200
- Gross operating margin +€29,838
up €29,838, from -€9,439 to €20,399
- Taxes +€4,932
new in 2025: €4,932
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 | €35,516 | €40,912 | +€5,397 | +15.2% |
| Fixed assets | 21/28 | €91 | €91 | = | 0.0% |
| Financial fixed assets | 28 | €91 | €91 | = | 0.0% |
| Current assets | 29/58 | €35,425 | €40,821 | +€5,397 | +15.2% |
| Amounts receivable after more than one year | 29 | €12,000 | €12,000 | = | 0.0% |
| Other amounts receivable | 291 | €12,000 | €12,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €17,169 | €11,867 | -€5,302 | -30.9% |
| Trade receivables | 40 | €16,352 | €9,824 | -€6,528 | -39.9% |
| Other amounts receivable | 41 | €817 | €2,043 | +€1,227 | +150% |
| Current investments | 50/53 | €6,256 | - | -€6,256 | |
| Cash at bank and in hand | 54/58 | - | €16,954 | +€16,954 | |
| Total equity and liabilities | 10/49 | €35,516 | €40,912 | +€5,397 | +15.2% |
| Equity | 10/15 | €14,343 | €28,808 | +€14,465 | +101% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €20,761 | €25,808 | +€5,047 | +24.3% |
| Distributable reserves | 133 | €20,761 | €25,808 | +€5,047 | +24.3% |
| Profit (loss) carried forward | 14 | -€9,418 | - | +€9,418 | |
| Amounts payable | 17/49 | €21,172 | €12,105 | -€9,068 | -42.8% |
| Amounts payable within one year | 42/48 | €20,401 | €10,905 | -€9,496 | -46.5% |
| Trade debts | 44 | €9,254 | €838 | -€8,416 | -90.9% |
| Suppliers | 440/4 | €9,254 | €838 | -€8,416 | -90.9% |
| Taxes, remuneration and social security | 45 | €9,364 | €9,233 | -€130 | -1.4% |
| Taxes | 450/3 | €9,364 | €8,361 | -€1,003 | -10.7% |
| Remuneration and social security | 454/9 | - | €873 | +€873 | |
| Other amounts payable | 47/48 | €1,783 | €833 | -€950 | -53.3% |
| Accrued charges and deferred income | 492/3 | €772 | €1,200 | +€428 | +55.5% |
| Other operating charges | 640/8 | €463 | €492 | +€29 | +6.2% |
| Gross operating margin | 9900 | -€9,439 | €20,399 | +€29,838 | |
| Operating profit (loss) | 9901 | -€9,902 | €19,908 | +€29,809 | |
| Financial income | 75/76B | €686 | €675 | -€11 | -1.6% |
| Recurring financial income | 75 | €686 | €675 | -€11 | -1.6% |
| Financial charges | 65/66B | €202 | €353 | +€151 | +75.0% |
| Recurring financial charges | 65 | €202 | €353 | +€151 | +75.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,418 | €20,230 | +€29,647 | |
| Income taxes | 67/77 | - | €4,932 | +€4,932 | |
| Profit (loss) for the period | 9904 | -€9,418 | €15,298 | +€24,715 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,418 | €15,298 | +€24,715 |
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 19 October 2026 via checked.be.