LeGi Finances: 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.
What changed
LeGi Finances
NACE 66.191, Agents and brokers in banking services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€146,399
2024 · €136,173+€10,226
Equity
€20,901
2024 · €154,502-€133,601
Cash
€4,306
2024 · €3,572+€733
Balance sheet total
€1.1m
2024 · €1.1m-€16,217
Largest movements
Assets
- Current investments +€41,982
up €41,982 (+27.3%), from €153,500 to €195,482
- Intangible fixed assets -€39,500
down €39,500 (-14.6%), from €270,298 to €230,798
- Tangible fixed assets -€27,533
down €27,533 (-4.3%), from €639,461 to €611,928
of which Land and buildings: -€26,071
Equity and liabilities
- Other debts +€211,250
up €211,250 (+307%), from €68,750 to €280,000
- Reserves -€134,400
no longer reported in 2025 (was €134,400)
- Debts after one year -€83,048
down €83,048 (-11.5%), from €720,758 to €637,710
Income statement
- Gross operating margin +€24,814
up €24,814 (+5.9%), from €420,494 to €445,308
- Staff costs +€23,731
up €23,731 (+20.0%), from €118,405 to €142,136
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.
Result 2024
€136,173
Gross operating margin
+€24,814
Staff costs
-€23,731
Depreciation
-€1,387
Other operating charges
-€1,255
Other operating items
+€12,929
Financial income
+€3,569
Financial charges
-€982
Taxes
-€3,732
Result 2025
€146,399
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€412,861
Investment
-€50,682
Financing
-€361,445
Cash 2024
€3,572
From operations (derived)
+€412,861
Net result for the year
+€146,399
Depreciation
+€75,734
Receivables within one year
-€7,853
Smaller working-capital items
+€24
Trade debts
-€1,925
Tax, wage and social debts
-€10,768
Other debts
+€211,250
Investment (derived)
-€50,682
Investment in fixed assets (net)
-€8,701
Current investments
-€41,982
Financing
-€361,445
Debts after one year
-€83,048
Current portion of long-term debt
+€1,602
Contributions, distributions and other
-€280,000
Cash 2025
€4,306
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,118,734 | €1,102,517 | -€16,217 | -1.4% |
| Fixed assets | 21/28 | €909,759 | €842,726 | -€67,033 | -7.4% |
| Intangible fixed assets | 21 | €270,298 | €230,798 | -€39,500 | -14.6% |
| Tangible fixed assets | 22/27 | €639,461 | €611,928 | -€27,533 | -4.3% |
| Land and buildings | 22 | €629,228 | €603,157 | -€26,071 | -4.1% |
| Furniture and vehicles | 24 | €10,233 | €8,771 | -€1,462 | -14.3% |
| Current assets | 29/58 | €208,975 | €259,791 | +€50,817 | +24.3% |
| Amounts receivable within one year | 40/41 | €47,778 | €55,630 | +€7,853 | +16.4% |
| Trade receivables | 40 | €47,778 | €52,630 | +€4,853 | +10.2% |
| Other amounts receivable | 41 | - | €3,000 | +€3,000 | |
| Current investments | 50/53 | €153,500 | €195,482 | +€41,982 | +27.3% |
| Cash at bank and in hand | 54/58 | €3,572 | €4,306 | +€733 | +20.5% |
| Deferred charges and accrued income | 490/1 | €4,125 | €4,374 | +€249 | +6.0% |
| Total equity and liabilities | 10/49 | €1,118,734 | €1,102,517 | -€16,217 | -1.4% |
| Equity | 10/15 | €154,502 | €20,901 | -€133,601 | -86.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €134,400 | - | -€134,400 | |
| Distributable reserves | 133 | €134,400 | - | -€134,400 | |
| Profit (loss) carried forward | 14 | €102 | €901 | +€799 | +780% |
| Amounts payable | 17/49 | €964,231 | €1,081,616 | +€117,385 | +12.2% |
| Amounts payable after more than one year | 17 | €720,758 | €637,710 | -€83,048 | -11.5% |
| Financial debts | 170/4 | €720,758 | €637,710 | -€83,048 | -11.5% |
| Amounts payable within one year | 42/48 | €243,474 | €443,633 | +€200,160 | +82.2% |
| Current portion of amounts payable after more than one year | 42 | €81,445 | €83,048 | +€1,602 | +2.0% |
| Trade debts | 44 | €13,327 | €11,402 | -€1,925 | -14.4% |
| Suppliers | 440/4 | €13,327 | €11,402 | -€1,925 | -14.4% |
| Taxes, remuneration and social security | 45 | €79,951 | €69,184 | -€10,768 | -13.5% |
| Taxes | 450/3 | €58,390 | €44,567 | -€13,823 | -23.7% |
| Remuneration and social security | 454/9 | €21,561 | €24,617 | +€3,056 | +14.2% |
| Other amounts payable | 47/48 | €68,750 | €280,000 | +€211,250 | +307% |
| Accrued charges and deferred income | 492/3 | - | €273 | +€273 | |
| Non-recurring operating income | 76A | €393 | - | -€393 | |
| Remuneration, social security and pensions | 62 | €118,405 | €142,136 | +€23,731 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,347 | €75,734 | +€1,387 | +1.9% |
| Other operating charges | 640/8 | €6,279 | €7,534 | +€1,255 | +20.0% |
| Non-recurring operating charges | 66A | €12,929 | - | -€12,929 | |
| Gross operating margin | 9900 | €420,494 | €445,308 | +€24,814 | +5.9% |
| Operating profit (loss) | 9901 | €208,534 | €219,905 | +€11,370 | +5.5% |
| Financial income | 75/76B | €6 | €3,575 | +€3,569 | +59,491% |
| Recurring financial income | 75 | €6 | €3,575 | +€3,569 | +59,491% |
| Financial charges | 65/66B | €27,913 | €28,895 | +€982 | +3.5% |
| Recurring financial charges | 65 | €27,913 | €28,895 | +€982 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €180,627 | €194,585 | +€13,958 | +7.7% |
| Income taxes | 67/77 | €44,454 | €48,186 | +€3,732 | +8.4% |
| Profit (loss) for the period | 9904 | €136,173 | €146,399 | +€10,226 | +7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €136,173 | €146,399 | +€10,226 | +7.5% |
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 23 October 2026 via checked.be.