Legends 2580: what changed
Two fiscal 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.
Legends 2580
Largest movements
- Receivables within one year -€10,262
down €10,262 (-72.1%), from €14,238 to €3,977
of which Other amounts receivable: -€5,262
- Cash +€9,112
up €9,112 (+45.0%), from €20,245 to €29,357
mainly Other debts (+€22,028) and Depreciation (+€14,354)
- Stocks and contracts +€7,028
up €7,028 (+85.3%), from €8,244 to €15,271
- Other debts +€22,028
up €22,028 (+83.7%), from €26,324 to €48,352
- Advances received -€18,150
down €18,150 (-100.0%), from €18,150 to €0
- Trade debts -€14,418
down €14,418 (-32.5%), from €44,407 to €29,989
- Tax, wage and social debts +€11,169
up €11,169 (+144.8%), from €7,712 to €18,880
of which Remuneration and social security: +€5,865
- Accrued charges and deferred income +€5,000
new in 2025: €5,000
- Gross operating margin +€65,989
up €65,989 (+245.7%), from €26,856 to €92,846
- Staff costs +€59,612
up €59,612 (+376.2%), from €15,848 to €75,460
- Depreciation +€12,535
up €12,535 (+689.3%), from €1,819 to €14,354
- Financial charges +€2,101
up €2,101 (+2411.0%), from €87 to €2,189
- Other operating charges +€976
new in 2025: €976
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.
Cash bridge derived
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 | €108,068 | €114,265 | +€6,197 | +5.7% |
| Fixed assets | 21/28 | €65,341 | €65,660 | +€318 | +0.5% |
| Tangible fixed assets | 22/27 | €65,341 | €65,660 | +€318 | +0.5% |
| Land and buildings | 22 | €19,763 | €20,992 | +€1,228 | +6.2% |
| Plant, machinery and equipment | 23 | €45,578 | €42,418 | -€3,160 | -6.9% |
| Furniture and vehicles | 24 | - | €2,251 | +€2,251 | |
| Current assets | 29/58 | €42,727 | €48,605 | +€5,878 | +13.8% |
| Stocks and contracts in progress | 3 | €8,244 | €15,271 | +€7,028 | +85.3% |
| Stocks | 30/36 | €8,244 | €15,271 | +€7,028 | +85.3% |
| Amounts receivable within one year | 40/41 | €14,238 | €3,977 | -€10,262 | -72.1% |
| Trade receivables | 40 | €5,000 | €0 | -€5,000 | -100.0% |
| Other amounts receivable | 41 | €9,238 | €3,977 | -€5,262 | -57.0% |
| Cash at bank and in hand | 54/58 | €20,245 | €29,357 | +€9,112 | +45.0% |
| Total equity and liabilities | 10/49 | €108,068 | €114,265 | +€6,197 | +5.7% |
| Equity | 10/15 | €11,476 | €12,044 | +€568 | +4.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €8,476 | €9,044 | +€568 | +6.7% |
| Distributable reserves | 133 | €8,476 | €9,044 | +€568 | +6.7% |
| Amounts payable | 17/49 | €96,592 | €102,221 | +€5,629 | +5.8% |
| Amounts payable within one year | 42/48 | €96,592 | €97,221 | +€629 | +0.7% |
| Trade debts | 44 | €44,407 | €29,989 | -€14,418 | -32.5% |
| Suppliers | 440/4 | €44,407 | €29,989 | -€14,418 | -32.5% |
| Advances received on contracts in progress | 46 | €18,150 | €0 | -€18,150 | -100.0% |
| Taxes, remuneration and social security | 45 | €7,712 | €18,880 | +€11,169 | +144.8% |
| Taxes | 450/3 | €5,573 | €10,877 | +€5,304 | +95.2% |
| Remuneration and social security | 454/9 | €2,138 | €8,003 | +€5,865 | +274.2% |
| Other amounts payable | 47/48 | €26,324 | €48,352 | +€22,028 | +83.7% |
| Accrued charges and deferred income | 492/3 | - | €5,000 | +€5,000 | |
| Remuneration, social security and pensions | 62 | €15,848 | €75,460 | +€59,612 | +376.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,819 | €14,354 | +€12,535 | +689.3% |
| Other operating charges | 640/8 | - | €976 | +€976 | |
| Gross operating margin | 9900 | €26,856 | €92,846 | +€65,989 | +245.7% |
| Operating profit (loss) | 9901 | €9,190 | €2,056 | -€7,134 | -77.6% |
| Financial income | 75/76B | €43 | €700 | +€657 | +1527.9% |
| Recurring financial income | 75 | €43 | €700 | +€657 | +1527.9% |
| Financial charges | 65/66B | €87 | €2,189 | +€2,101 | +2411.0% |
| Recurring financial charges | 65 | €87 | €2,189 | +€2,101 | +2411.0% |
| Profit (loss) for the period before taxes | 9903 | €9,146 | €568 | -€8,578 | -93.8% |
| Income taxes | 67/77 | €670 | €0 | -€670 | -100.0% |
| Profit (loss) for the period | 9904 | €8,476 | €568 | -€7,908 | -93.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,476 | €568 | -€7,908 | -93.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.