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
- Cash -€81,335
down €81,335 (-83.1%), from €97,897 to €16,562
mainly Other debts (-€190,381) and Trade debts (-€155,115)
- Profit (loss) carried forward +€252,239
up €252,239 (+5.5%), from -€4.6m to -€4.3m
- Other debts -€190,381
down €190,381 (-10.6%), from €1.8m to €1.6m
- Trade debts -€155,115
down €155,115 (-92.7%), from €167,260 to €12,145
- Financial income +€324,756
up €324,756 (+109900.5%), from €296 to €325,051
of which Financial income: +€324,756
- Gross operating margin +€227,711
up €227,711, from -€152,232 to €75,479
- Financial charges -€29,803
down €29,803 (-17.6%), from €169,457 to €139,654
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 | €3,678,875 | €3,585,619 | -€93,257 | -2.5% |
| Fixed assets | 21/28 | €3,565,164 | €3,565,164 | = | 0.0% |
| Tangible fixed assets | 22/27 | €3,565,164 | €3,565,164 | = | 0.0% |
| Land and buildings | 22 | €3,550,164 | €3,550,164 | = | 0.0% |
| Assets under construction and advance payments | 27 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €113,711 | €20,455 | -€93,257 | -82.0% |
| Amounts receivable within one year | 40/41 | €15,311 | €3,359 | -€11,951 | -78.1% |
| Other amounts receivable | 41 | €15,311 | €3,359 | -€11,951 | -78.1% |
| Cash at bank and in hand | 54/58 | €97,897 | €16,562 | -€81,335 | -83.1% |
| Deferred charges and accrued income | 490/1 | €504 | €534 | +€30 | +5.9% |
| Total equity and liabilities | 10/49 | €3,678,875 | €3,585,619 | -€93,257 | -2.5% |
| Equity | 10/15 | -€1,087,661 | -€835,422 | +€252,239 | +23.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Revaluation surpluses | 12 | €3,423,574 | €3,423,574 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,561,235 | -€4,308,996 | +€252,239 | +5.5% |
| Amounts payable | 17/49 | €4,766,536 | €4,421,041 | -€345,496 | -7.2% |
| Amounts payable within one year | 42/48 | €4,766,536 | €4,421,041 | -€345,496 | -7.2% |
| Financial debts | 43 | €2,799,218 | €2,799,218 | = | 0.0% |
| Credit institutions | 430/8 | €2,799,218 | €2,799,218 | = | 0.0% |
| Trade debts | 44 | €167,260 | €12,145 | -€155,115 | -92.7% |
| Suppliers | 440/4 | €167,260 | €12,145 | -€155,115 | -92.7% |
| Taxes, remuneration and social security | 45 | €61 | €61 | = | 0.0% |
| Taxes | 450/3 | €61 | €61 | = | 0.0% |
| Other amounts payable | 47/48 | €1,799,996 | €1,609,616 | -€190,381 | -10.6% |
| Other operating charges | 640/8 | €8,763 | €8,170 | -€593 | -6.8% |
| Non-recurring operating charges | 66A | €68 | €468 | +€399 | +585.6% |
| Gross operating margin | 9900 | -€152,232 | €75,479 | +€227,711 | |
| Operating profit (loss) | 9901 | -€161,063 | €66,841 | +€227,905 | |
| Financial income | 75/76B | €296 | €325,051 | +€324,756 | +109900.5% |
| Recurring financial income | 75 | €296 | €325,051 | +€324,756 | +109900.5% |
| Non-recurring financial income | 76B | €296 | €325,051 | +€324,756 | +109900.5% |
| Financial charges | 65/66B | €169,457 | €139,654 | -€29,803 | -17.6% |
| Recurring financial charges | 65 | €169,457 | €139,654 | -€29,803 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | -€330,225 | €252,239 | +€582,464 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€330,225 | €252,239 | +€582,464 | |
| Profit (loss) for the period to be appropriated | 9905 | -€330,225 | €252,239 | +€582,464 |
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 9 October 2026 via checked.be.