Legiam: 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.
Legiam
Largest movements
- Cash +€87,175
up €87,175 (+15.5%), from €561,243 to €648,418
mainly Net result for the year (+€154,953) and Tax, wage and social debts (+€11,604)
- Reserves +€84,468
up €84,468 (+15.8%), from €534,265 to €618,734
- Other debts -€14,979
down €14,979 (-17.5%), from €85,464 to €70,485
- Tax, wage and social debts +€11,604
up €11,604 (+26.3%), from €44,182 to €55,786
- Gross operating margin -€11,568
down €11,568 (-4.9%), from €238,146 to €226,578
- Taxes -€8,362
down €8,362 (-11.3%), from €74,154 to €65,792
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 | €672,319 | €755,890 | +€83,571 | +12.4% |
| Fixed assets | 21/28 | €6,561 | €5,743 | -€817 | -12.5% |
| Tangible fixed assets | 22/27 | €6,561 | €5,743 | -€817 | -12.5% |
| Plant, machinery and equipment | 23 | €3,444 | €3,245 | -€199 | -5.8% |
| Furniture and vehicles | 24 | €3,117 | €1,679 | -€1,438 | -46.1% |
| Other tangible fixed assets | 26 | - | €820 | +€820 | |
| Current assets | 29/58 | €665,759 | €750,147 | +€84,388 | +12.7% |
| Amounts receivable within one year | 40/41 | €62,563 | €67,024 | +€4,461 | +7.1% |
| Trade receivables | 40 | €62,563 | €64,947 | +€2,384 | +3.8% |
| Other amounts receivable | 41 | - | €2,077 | +€2,077 | |
| Cash at bank and in hand | 54/58 | €561,243 | €648,418 | +€87,175 | +15.5% |
| Deferred charges and accrued income | 490/1 | €41,952 | €34,705 | -€7,248 | -17.3% |
| Total equity and liabilities | 10/49 | €672,319 | €755,890 | +€83,571 | +12.4% |
| Equity | 10/15 | €540,465 | €624,934 | +€84,468 | +15.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €534,265 | €618,734 | +€84,468 | +15.8% |
| Distributable reserves | 133 | €534,265 | €618,734 | +€84,468 | +15.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €131,854 | €130,957 | -€897 | -0.7% |
| Amounts payable within one year | 42/48 | €131,845 | €130,957 | -€889 | -0.7% |
| Trade debts | 44 | €2,200 | €4,686 | +€2,486 | +113% |
| Suppliers | 440/4 | €2,200 | €4,686 | +€2,486 | +113% |
| Taxes, remuneration and social security | 45 | €44,182 | €55,786 | +€11,604 | +26.3% |
| Taxes | 450/3 | €44,182 | €55,786 | +€11,604 | +26.3% |
| Other amounts payable | 47/48 | €85,464 | €70,485 | -€14,979 | -17.5% |
| Accrued charges and deferred income | 492/3 | €9 | €0 | -€9 | -100% |
| Non-recurring operating income | 76A | - | €22,244 | +€22,244 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,987 | €4,165 | +€178 | +4.5% |
| Other operating charges | 640/8 | €1,273 | €1,571 | +€297 | +23.3% |
| Gross operating margin | 9900 | €238,146 | €226,578 | -€11,568 | -4.9% |
| Operating profit (loss) | 9901 | €232,886 | €220,843 | -€12,043 | -5.2% |
| Financial income | 75/76B | €0 | €28 | +€28 | |
| Recurring financial income | 75 | €0 | €28 | +€28 | |
| Financial charges | 65/66B | €102 | €126 | +€24 | +24.0% |
| Recurring financial charges | 65 | €102 | €126 | +€24 | +24.0% |
| Profit (loss) for the period before taxes | 9903 | €232,784 | €220,745 | -€12,040 | -5.2% |
| Income taxes | 67/77 | €74,154 | €65,792 | -€8,362 | -11.3% |
| Profit (loss) for the period | 9904 | €158,630 | €154,953 | -€3,677 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €158,630 | €154,953 | -€3,677 | -2.3% |
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.