Legia: 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.
Legia
Largest movements
- Financial fixed assets -€152,661
down €152,661 (-30.2%), from €505,781 to €353,120
- Current investments -€136,604
down €136,604 (-3.3%), from €4.2m to €4.0m
- Receivables after one year +€133,657
new in 2025: €133,657
- Debts within one year -€122,348
down €122,348 (-93.6%), from €130,711 to €8,363
of which Trade debts: -€120,792
- Gross operating margin +€22,953
up €22,953, from -€8,257 to €14,696
- Depreciation +€18,372
up €18,372 (+134%), from €13,695 to €32,067
- Other operating charges +€4,212
up €4,212 (+12.7%), from €33,157 to €37,369
- Financial income +€2,232
up €2,232 (+3.5%), from €64,394 to €66,626
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 | €6,417,404 | €6,299,987 | -€117,417 | -1.8% |
| Fixed assets | 21/28 | €1,774,038 | €1,620,813 | -€153,224 | -8.6% |
| Tangible fixed assets | 22/27 | €1,268,257 | €1,267,693 | -€563 | 0.0% |
| Land and buildings | 22 | €1,127,130 | €1,157,841 | +€30,712 | +2.7% |
| Plant, machinery and equipment | 23 | €8,535 | €5,821 | -€2,714 | -31.8% |
| Furniture and vehicles | 24 | €32,166 | €23,846 | -€8,321 | -25.9% |
| Other tangible fixed assets | 26 | €100,426 | €80,186 | -€20,240 | -20.2% |
| Financial fixed assets | 28 | €505,781 | €353,120 | -€152,661 | -30.2% |
| Current assets | 29/58 | €4,643,366 | €4,679,174 | +€35,807 | +0.8% |
| Amounts receivable after more than one year | 29 | - | €133,657 | +€133,657 | |
| Other amounts receivable | 291 | - | €133,657 | +€133,657 | |
| Amounts receivable within one year | 40/41 | €428,667 | €420,991 | -€7,675 | -1.8% |
| Trade receivables | 40 | - | €13,864 | +€13,864 | |
| Other amounts receivable | 41 | €428,667 | €407,127 | -€21,539 | -5.0% |
| Current investments | 50/53 | €4,178,701 | €4,042,098 | -€136,604 | -3.3% |
| Cash at bank and in hand | 54/58 | €31,257 | €77,508 | +€46,251 | +148% |
| Deferred charges and accrued income | 490/1 | €4,741 | €4,920 | +€179 | +3.8% |
| Total equity and liabilities | 10/49 | €6,417,404 | €6,299,987 | -€117,417 | -1.8% |
| Equity | 10/15 | €6,286,693 | €6,291,604 | +€4,911 | +0.1% |
| Contributions | 10/11 | €2,063,595 | €2,063,595 | = | 0.0% |
| Capital | 10 | €2,063,595 | €2,063,595 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,223,098 | €4,228,009 | +€4,911 | +0.1% |
| Amounts payable | 17/49 | €130,711 | €8,384 | -€122,327 | -93.6% |
| Amounts payable within one year | 42/48 | €130,711 | €8,363 | -€122,348 | -93.6% |
| Financial debts | 43 | - | €17 | +€17 | |
| Credit institutions | 430/8 | - | €17 | +€17 | |
| Trade debts | 44 | €124,811 | €4,019 | -€120,792 | -96.8% |
| Suppliers | 440/4 | €124,811 | €4,019 | -€120,792 | -96.8% |
| Taxes, remuneration and social security | 45 | €5,600 | €2,933 | -€2,667 | -47.6% |
| Taxes | 450/3 | €5,600 | €2,933 | -€2,667 | -47.6% |
| Accrued charges and deferred income | 492/3 | - | €21 | +€21 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,695 | €32,067 | +€18,372 | +134% |
| Other operating charges | 640/8 | €33,157 | €37,369 | +€4,212 | +12.7% |
| Gross operating margin | 9900 | -€8,257 | €14,696 | +€22,953 | |
| Operating profit (loss) | 9901 | -€55,110 | -€54,741 | +€369 | +0.7% |
| Financial income | 75/76B | €64,394 | €66,626 | +€2,232 | +3.5% |
| Recurring financial income | 75 | €64,394 | €66,626 | +€2,232 | +3.5% |
| Financial charges | 65/66B | €4,126 | €4,042 | -€85 | -2.1% |
| Recurring financial charges | 65 | €4,126 | €4,042 | -€85 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €5,157 | €7,844 | +€2,686 | +52.1% |
| Income taxes | 67/77 | €3,008 | €2,933 | -€75 | -2.5% |
| Profit (loss) for the period | 9904 | €2,149 | €4,911 | +€2,761 | +128% |
| Profit (loss) for the period to be appropriated | 9905 | €2,149 | €4,911 | +€2,761 | +128% |
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 14 October 2026 via checked.be.