LEGIAPARKBIS: 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.
LEGIAPARKBIS
Largest movements
- Cash -€100,547
down €100,547 (-92.2%), from €109,065 to €8,518
mainly Receivables within one year (-€91,002) and Tax, wage and social debts (-€23,650)
- Receivables within one year +€91,002
up €91,002 (+61.8%), from €147,156 to €238,158
of which Trade receivables: +€91,002
- Tangible fixed assets +€3,253
new in 2025: €3,253
- Tax, wage and social debts -€23,650
down €23,650 (-29.8%), from €79,344 to €55,695
of which Taxes: -€14,776
- Profit (loss) carried forward +€18,633
up €18,633 (+3976.0%), from €469 to €19,101
- Turnover -€373,575
no longer reported in 2025 (was €373,575)
- Purchases and services -€40,291
no longer reported in 2025 (was €40,291)
- Staff costs -€27,613
down €27,613 (-8.3%), from €333,940 to €306,327
- Taxes +€6,919
up €6,919 (+110.7%), from €6,251 to €13,170
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 | €257,055 | €250,445 | -€6,610 | -2.6% |
| Fixed assets | 21/28 | - | €3,253 | +€3,253 | |
| Tangible fixed assets | 22/27 | - | €3,253 | +€3,253 | |
| Furniture and vehicles | 24 | - | €3,253 | +€3,253 | |
| Current assets | 29/58 | €257,055 | €247,192 | -€9,863 | -3.8% |
| Amounts receivable within one year | 40/41 | €147,156 | €238,158 | +€91,002 | +61.8% |
| Trade receivables | 40 | €147,156 | €238,158 | +€91,002 | +61.8% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €109,065 | €8,518 | -€100,547 | -92.2% |
| Deferred charges and accrued income | 490/1 | €834 | €516 | -€318 | -38.1% |
| Total equity and liabilities | 10/49 | €257,055 | €250,445 | -€6,610 | -2.6% |
| Equity | 10/15 | €61,997 | €81,611 | +€19,613 | +31.6% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €29 | €1,009 | +€981 | +3420.5% |
| Non-distributable reserves | 130/1 | €29 | €1,009 | +€981 | +3420.5% |
| Legal reserve | 130 | €29 | €1,009 | +€981 | +3420.5% |
| Profit (loss) carried forward | 14 | €469 | €19,101 | +€18,633 | +3976.0% |
| Amounts payable | 17/49 | €195,058 | €168,834 | -€26,223 | -13.4% |
| Amounts payable within one year | 42/48 | €195,058 | €168,834 | -€26,223 | -13.4% |
| Trade debts | 44 | €36,033 | €33,853 | -€2,180 | -6.1% |
| Suppliers | 440/4 | €36,033 | €33,853 | -€2,180 | -6.1% |
| Taxes, remuneration and social security | 45 | €79,344 | €55,695 | -€23,650 | -29.8% |
| Taxes | 450/3 | €35,359 | €20,583 | -€14,776 | -41.8% |
| Remuneration and social security | 454/9 | €43,985 | €35,112 | -€8,873 | -20.2% |
| Other amounts payable | 47/48 | €79,680 | €79,287 | -€394 | -0.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €373,575 | - | -€373,575 | |
| Goods, raw materials, services and sundry goods | 60/61 | €40,291 | - | -€40,291 | |
| Remuneration, social security and pensions | 62 | €333,940 | €306,327 | -€27,613 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €283 | +€283 | |
| Other operating charges | 640/8 | €6,373 | €6,486 | +€114 | +1.8% |
| Gross operating margin | 9900 | €348,480 | €346,857 | -€1,623 | -0.5% |
| Operating profit (loss) | 9901 | €8,167 | €33,761 | +€25,594 | +313.4% |
| Financial income | 75/76B | - | €1,330 | +€1,330 | |
| Recurring financial income | 75 | - | €1,330 | +€1,330 | |
| Financial charges | 65/66B | €1,992 | €2,307 | +€316 | +15.8% |
| Recurring financial charges | 65 | €1,992 | €2,307 | +€316 | +15.8% |
| Profit (loss) for the period before taxes | 9903 | €6,175 | €32,784 | +€26,608 | +430.9% |
| Income taxes | 67/77 | €6,251 | €13,170 | +€6,919 | +110.7% |
| Profit (loss) for the period | 9904 | -€76 | €19,613 | +€19,690 | |
| Profit (loss) for the period to be appropriated | 9905 | -€76 | €19,613 | +€19,690 |
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 10 October 2026 via checked.be.