Legibus: 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.
Legibus
Largest movements
- Tangible fixed assets -€47,731
down €47,731 (-3.3%), from €1.5m to €1.4m
- Receivables within one year +€20,250
up €20,250 (+300.0%), from €6,750 to €27,000
- Profit (loss) carried forward -€45,187
down €45,187 (-15.1%), from -€299,219 to -€344,406
- Gross operating margin -€10,997
down €10,997 (-54.6%), from €20,147 to €9,150
- Other operating charges +€1,096
up €1,096 (+20.2%), from €5,436 to €6,532
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 | €1,470,119 | €1,441,896 | -€28,223 | -1.9% |
| Fixed assets | 21/28 | €1,462,449 | €1,414,718 | -€47,731 | -3.3% |
| Tangible fixed assets | 22/27 | €1,462,449 | €1,414,718 | -€47,731 | -3.3% |
| Land and buildings | 22 | €1,462,449 | €1,414,718 | -€47,731 | -3.3% |
| Current assets | 29/58 | €7,671 | €27,178 | +€19,507 | +254.3% |
| Amounts receivable within one year | 40/41 | €6,750 | €27,000 | +€20,250 | +300.0% |
| Other amounts receivable | 41 | €6,750 | €27,000 | +€20,250 | +300.0% |
| Cash at bank and in hand | 54/58 | €921 | €178 | -€743 | -80.7% |
| Total equity and liabilities | 10/49 | €1,470,119 | €1,441,896 | -€28,223 | -1.9% |
| Equity | 10/15 | €1,325,353 | €1,280,165 | -€45,188 | -3.4% |
| Contributions | 10/11 | €99,157 | €99,157 | -€0 | 0.0% |
| Capital | 10 | €99,157 | €99,157 | -€0 | 0.0% |
| Issued capital | 100 | €99,157 | €99,157 | -€0 | 0.0% |
| Revaluation surpluses | 12 | €1,525,414 | €1,525,414 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€299,219 | -€344,406 | -€45,187 | -15.1% |
| Amounts payable | 17/49 | €144,766 | €161,731 | +€16,965 | +11.7% |
| Amounts payable within one year | 42/48 | €144,766 | €161,731 | +€16,965 | +11.7% |
| Trade debts | 44 | €10,464 | €22,777 | +€12,313 | +117.7% |
| Suppliers | 440/4 | €10,464 | €22,777 | +€12,313 | +117.7% |
| Other amounts payable | 47/48 | €134,302 | €138,954 | +€4,652 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,731 | €47,731 | +€0 | 0.0% |
| Other operating charges | 640/8 | €5,436 | €6,532 | +€1,096 | +20.2% |
| Gross operating margin | 9900 | €20,147 | €9,150 | -€10,997 | -54.6% |
| Operating profit (loss) | 9901 | -€33,019 | -€45,113 | -€12,094 | -36.6% |
| Financial charges | 65/66B | €69 | €74 | +€5 | +7.2% |
| Recurring financial charges | 65 | €69 | €74 | +€5 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | -€33,088 | -€45,187 | -€12,099 | -36.6% |
| Profit (loss) for the period | 9904 | -€33,088 | -€45,187 | -€12,099 | -36.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,088 | -€45,187 | -€12,099 | -36.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.