Legends Tracking: 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 Tracking
Largest movements
- Receivables within one year +€39,120
up €39,120 (+44.9%), from €87,089 to €126,209
of which Other amounts receivable: +€28,166
- Tangible fixed assets +€6,212
up €6,212 (+21.5%), from €28,886 to €35,097
of which Plant, machinery and equipment: +€9,302
- Intangible fixed assets -€5,000
down €5,000 (-22.3%), from €22,453 to €17,453
- Deferred charges and accrued income -€3,378
down €3,378 (-71.8%), from €4,706 to €1,328
- Other debts +€50,436
up €50,436 (+47.0%), from €107,197 to €157,633
- Tax, wage and social debts -€15,784
down €15,784 (-78.0%), from €20,240 to €4,455
- Current portion of long-term debt -€14,458
no longer reported in 2025 (was €14,458)
- Trade debts +€12,047
up €12,047 (+523.2%), from €2,302 to €14,349
- Profit (loss) carried forward +€4,152
up €4,152 (+51.1%), from -€8,119 to -€3,968
- Gross operating margin -€12,999
down €12,999 (-31.5%), from €41,291 to €28,291
- Financial income +€1,229
up €1,229 (+49.9%), from €2,464 to €3,693
- Other operating charges +€785
up €785 (+51.6%), from €1,522 to €2,306
- Depreciation +€570
up €570 (+2.5%), from €23,052 to €23,623
- Financial charges -€482
down €482 (-20.2%), from €2,385 to €1,904
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 | €145,828 | €182,220 | +€36,392 | +25.0% |
| Fixed assets | 21/28 | €51,841 | €53,053 | +€1,212 | +2.3% |
| Intangible fixed assets | 21 | €22,453 | €17,453 | -€5,000 | -22.3% |
| Tangible fixed assets | 22/27 | €28,886 | €35,097 | +€6,212 | +21.5% |
| Plant, machinery and equipment | 23 | €23,371 | €32,673 | +€9,302 | +39.8% |
| Furniture and vehicles | 24 | €3,961 | €1,048 | -€2,913 | -73.5% |
| Other tangible fixed assets | 26 | €1,554 | €1,376 | -€178 | -11.4% |
| Financial fixed assets | 28 | €502 | €502 | = | 0.0% |
| Current assets | 29/58 | €93,987 | €129,167 | +€35,180 | +37.4% |
| Amounts receivable within one year | 40/41 | €87,089 | €126,209 | +€39,120 | +44.9% |
| Trade receivables | 40 | €2,546 | €13,500 | +€10,954 | +430.2% |
| Other amounts receivable | 41 | €84,543 | €112,709 | +€28,166 | +33.3% |
| Cash at bank and in hand | 54/58 | €2,192 | €1,630 | -€563 | -25.7% |
| Deferred charges and accrued income | 490/1 | €4,706 | €1,328 | -€3,378 | -71.8% |
| Total equity and liabilities | 10/49 | €145,828 | €182,220 | +€36,392 | +25.0% |
| Equity | 10/15 | -€7,119 | -€2,968 | +€4,152 | +58.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,119 | -€3,968 | +€4,152 | +51.1% |
| Amounts payable | 17/49 | €152,948 | €185,188 | +€32,240 | +21.1% |
| Amounts payable after more than one year | 17 | €8,750 | €8,750 | = | 0.0% |
| Financial debts | 170/4 | €8,750 | €8,750 | = | 0.0% |
| Amounts payable within one year | 42/48 | €144,198 | €176,438 | +€32,240 | +22.4% |
| Current portion of amounts payable after more than one year | 42 | €14,458 | - | -€14,458 | |
| Trade debts | 44 | €2,302 | €14,349 | +€12,047 | +523.2% |
| Suppliers | 440/4 | €2,302 | €14,349 | +€12,047 | +523.2% |
| Taxes, remuneration and social security | 45 | €20,240 | €4,455 | -€15,784 | -78.0% |
| Taxes | 450/3 | €20,240 | €4,455 | -€15,784 | -78.0% |
| Other amounts payable | 47/48 | €107,197 | €157,633 | +€50,436 | +47.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,052 | €23,623 | +€570 | +2.5% |
| Other operating charges | 640/8 | €1,522 | €2,306 | +€785 | +51.6% |
| Non-recurring operating charges | 66A | €2,256 | - | -€2,256 | |
| Gross operating margin | 9900 | €41,291 | €28,291 | -€12,999 | -31.5% |
| Operating profit (loss) | 9901 | €14,461 | €2,363 | -€12,098 | -83.7% |
| Financial income | 75/76B | €2,464 | €3,693 | +€1,229 | +49.9% |
| Recurring financial income | 75 | €2,464 | €3,693 | +€1,229 | +49.9% |
| Financial charges | 65/66B | €2,385 | €1,904 | -€482 | -20.2% |
| Recurring financial charges | 65 | €2,385 | €1,904 | -€482 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €14,539 | €4,152 | -€10,387 | -71.4% |
| Profit (loss) for the period | 9904 | €14,539 | €4,152 | -€10,387 | -71.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,539 | €4,152 | -€10,387 | -71.4% |
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 7 October 2026 via checked.be.