Legiant: what changed
Two fiscal 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.
Legiant
Largest movements
- Cash -€113,818
down €113,818 (-19.9%), from €570,977 to €457,159
mainly Tax, wage and social debts (-€188,194) and Receivables within one year (-€43,411)
- Receivables within one year +€43,411
up €43,411 (+76.7%), from €56,627 to €100,038
of which Trade receivables: +€46,476
- Tax, wage and social debts -€188,194
no longer reported in 2025 (was €188,194)
- Trade debts +€118,466
up €118,466 (+2097.8%), from €5,647 to €124,113
- Profit (loss) carried forward -€6,869
new in 2025: -€6,869
- Gross operating margin -€620,098
down €620,098, from €607,541 to -€12,557
- Taxes -€190,957
no longer reported in 2025 (was €190,957)
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 | €629,899 | €557,197 | -€72,702 | -11.5% |
| Current assets | 29/58 | €629,899 | €557,197 | -€72,702 | -11.5% |
| Amounts receivable within one year | 40/41 | €56,627 | €100,038 | +€43,411 | +76.7% |
| Trade receivables | 40 | €25,579 | €72,055 | +€46,476 | +181.7% |
| Other amounts receivable | 41 | €31,048 | €27,983 | -€3,065 | -9.9% |
| Cash at bank and in hand | 54/58 | €570,977 | €457,159 | -€113,818 | -19.9% |
| Deferred charges and accrued income | 490/1 | €2,295 | - | -€2,295 | |
| Total equity and liabilities | 10/49 | €629,899 | €557,197 | -€72,702 | -11.5% |
| Equity | 10/15 | €434,099 | €427,230 | -€6,869 | -1.6% |
| Contributions | 10/11 | €11,602 | €11,602 | = | 0.0% |
| Reserves | 13 | €422,497 | €422,497 | = | 0.0% |
| Distributable reserves | 133 | €422,497 | €422,497 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€6,869 | -€6,869 | |
| Amounts payable | 17/49 | €195,801 | €129,967 | -€65,833 | -33.6% |
| Amounts payable within one year | 42/48 | €194,397 | €125,366 | -€69,032 | -35.5% |
| Trade debts | 44 | €5,647 | €124,113 | +€118,466 | +2097.8% |
| Suppliers | 440/4 | €5,647 | €124,113 | +€118,466 | +2097.8% |
| Taxes, remuneration and social security | 45 | €188,194 | - | -€188,194 | |
| Taxes | 450/3 | €188,194 | - | -€188,194 | |
| Other amounts payable | 47/48 | €556 | €1,252 | +€696 | +125.3% |
| Accrued charges and deferred income | 492/3 | €1,403 | €4,602 | +€3,198 | +227.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,912 | - | -€2,912 | |
| Other operating charges | 640/8 | €118 | €808 | +€690 | +584.6% |
| Non-recurring operating charges | 66A | - | €1,250 | +€1,250 | |
| Gross operating margin | 9900 | €607,541 | -€12,557 | -€620,098 | |
| Operating profit (loss) | 9901 | €604,510 | -€14,615 | -€619,126 | |
| Financial income | 75/76B | €9,208 | €8,196 | -€1,012 | -11.0% |
| Recurring financial income | 75 | €9,208 | €8,196 | -€1,012 | -11.0% |
| Financial charges | 65/66B | €265 | €450 | +€185 | +69.7% |
| Recurring financial charges | 65 | €265 | €450 | +€185 | +69.7% |
| Profit (loss) for the period before taxes | 9903 | €613,453 | -€6,869 | -€620,322 | |
| Income taxes | 67/77 | €190,957 | - | -€190,957 | |
| Profit (loss) for the period | 9904 | €422,497 | -€6,869 | -€429,365 | |
| Profit (loss) for the period to be appropriated | 9905 | €422,497 | -€6,869 | -€429,365 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.