Legia Capital: 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 Capital
Largest movements
- Receivables within one year +€171,365
up €171,365 (+71.7%), from €239,013 to €410,378
of which Trade receivables: +€120,018
- Cash -€129,816
down €129,816 (-46.6%), from €278,809 to €148,993
mainly Receivables within one year (-€171,365) and Investment in fixed assets (net) (-€75,992)
- Financial fixed assets +€40,738
up €40,738 (+2,348%), from €1,735 to €42,473
- Intangible fixed assets +€26,798
new in 2024: €26,798
- Reserves +€66,373
up €66,373 (+53.3%), from €124,559 to €190,932
- Trade debts +€43,110
up €43,110 (+45.8%), from €94,167 to €137,277
- Staff costs +€54,210
up €54,210 (+74.5%), from €72,740 to €126,950
- Gross operating margin +€26,504
up €26,504 (+12.6%), from €210,527 to €237,031
- Other operating charges +€9,888
up €9,888 (+1,098%), from €900 to €10,789
- Taxes -€8,144
down €8,144 (-23.4%), from €34,826 to €26,682
- Depreciation +€2,791
up €2,791 (+214%), from €1,303 to €4,094
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €523,698 | €637,538 | +€113,840 | +21.7% |
| Fixed assets | 21/28 | €3,548 | €75,445 | +€71,898 | +2,027% |
| Intangible fixed assets | 21 | - | €26,798 | +€26,798 | |
| Tangible fixed assets | 22/27 | €1,813 | €6,175 | +€4,362 | +241% |
| Land and buildings | 22 | €1,203 | €0 | -€1,203 | -100% |
| Plant, machinery and equipment | 23 | - | €1,620 | +€1,620 | |
| Furniture and vehicles | 24 | €610 | €4,555 | +€3,945 | +647% |
| Financial fixed assets | 28 | €1,735 | €42,473 | +€40,738 | +2,348% |
| Current assets | 29/58 | €520,150 | €562,093 | +€41,943 | +8.1% |
| Amounts receivable within one year | 40/41 | €239,013 | €410,378 | +€171,365 | +71.7% |
| Trade receivables | 40 | €217,742 | €337,761 | +€120,018 | +55.1% |
| Other amounts receivable | 41 | €21,270 | €72,617 | +€51,347 | +241% |
| Cash at bank and in hand | 54/58 | €278,809 | €148,993 | -€129,816 | -46.6% |
| Deferred charges and accrued income | 490/1 | €2,329 | €2,722 | +€394 | +16.9% |
| Total equity and liabilities | 10/49 | €523,698 | €637,538 | +€113,840 | +21.7% |
| Equity | 10/15 | €156,726 | €223,099 | +€66,373 | +42.3% |
| Contributions | 10/11 | €32,167 | €32,167 | = | 0.0% |
| Reserves | 13 | €124,559 | €190,932 | +€66,373 | +53.3% |
| Distributable reserves | 133 | €124,559 | €190,932 | +€66,373 | +53.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €366,972 | €414,440 | +€47,468 | +12.9% |
| Amounts payable within one year | 42/48 | €366,972 | €414,233 | +€47,261 | +12.9% |
| Trade debts | 44 | €94,167 | €137,277 | +€43,110 | +45.8% |
| Suppliers | 440/4 | €94,167 | €137,277 | +€43,110 | +45.8% |
| Taxes, remuneration and social security | 45 | €16,566 | €21,546 | +€4,980 | +30.1% |
| Taxes | 450/3 | €6,561 | €3,939 | -€2,621 | -40.0% |
| Remuneration and social security | 454/9 | €10,006 | €17,607 | +€7,601 | +76.0% |
| Other amounts payable | 47/48 | €256,239 | €255,410 | -€829 | -0.3% |
| Accrued charges and deferred income | 492/3 | €0 | €207 | +€207 | |
| Non-recurring operating income | 76A | - | €971 | +€971 | |
| Remuneration, social security and pensions | 62 | €72,740 | €126,950 | +€54,210 | +74.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,303 | €4,094 | +€2,791 | +214% |
| Other operating charges | 640/8 | €900 | €10,789 | +€9,888 | +1,098% |
| Non-recurring operating charges | 66A | - | €1,203 | +€1,203 | |
| Gross operating margin | 9900 | €210,527 | €237,031 | +€26,504 | +12.6% |
| Operating profit (loss) | 9901 | €135,583 | €93,995 | -€41,589 | -30.7% |
| Financial income | 75/76B | €124 | €501 | +€377 | +305% |
| Recurring financial income | 75 | €124 | €501 | +€377 | +305% |
| Financial charges | 65/66B | €3,598 | €1,441 | -€2,157 | -60.0% |
| Recurring financial charges | 65 | €3,598 | €1,441 | -€2,157 | -60.0% |
| Profit (loss) for the period before taxes | 9903 | €132,109 | €93,055 | -€39,054 | -29.6% |
| Income taxes | 67/77 | €34,826 | €26,682 | -€8,144 | -23.4% |
| Profit (loss) for the period | 9904 | €97,283 | €66,373 | -€30,910 | -31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €97,283 | €66,373 | -€30,910 | -31.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.