Legima PL: 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.
Legima PL
Largest movements
- Receivables within one year -€15,675
down €15,675 (-82.1%), from €19,090 to €3,415
of which Trade receivables: -€17,275
- Intangible fixed assets +€10,161
up €10,161 (+287.1%), from €3,539 to €13,700
- Tangible fixed assets -€8,356
down €8,356 (-4.9%), from €170,669 to €162,313
of which Land and buildings: -€6,523
- Other debts +€23,813
up €23,813 (+95.5%), from €24,940 to €48,753
- Debts after one year -€19,224
down €19,224 (-28.7%), from €66,935 to €47,711
- Tax, wage and social debts -€13,275
down €13,275 (-84.4%), from €15,733 to €2,458
of which Taxes: -€8,775
- Reserves -€2,877
down €2,877 (-3.9%), from €73,374 to €70,497
of which Distributable reserves: -€2,877
- Trade debts -€2,172
down €2,172 (-54.5%), from €3,986 to €1,814
- Gross operating margin -€16,336
down €16,336 (-27.7%), from €59,069 to €42,734
- Taxes -€5,146
down €5,146 (-41.6%), from €12,374 to €7,228
- Depreciation +€716
up €716 (+6.5%), from €11,054 to €11,770
- Other operating charges -€610
down €610 (-80.9%), from €754 to €144
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 | €212,945 | €199,608 | -€13,337 | -6.3% |
| Fixed assets | 21/28 | €174,208 | €176,013 | +€1,805 | +1.0% |
| Intangible fixed assets | 21 | €3,539 | €13,700 | +€10,161 | +287.1% |
| Tangible fixed assets | 22/27 | €170,669 | €162,313 | -€8,356 | -4.9% |
| Land and buildings | 22 | €168,291 | €161,767 | -€6,523 | -3.9% |
| Plant, machinery and equipment | 23 | €199 | €21 | -€178 | -89.7% |
| Furniture and vehicles | 24 | €2,179 | €525 | -€1,655 | -75.9% |
| Current assets | 29/58 | €38,737 | €23,595 | -€15,142 | -39.1% |
| Amounts receivable within one year | 40/41 | €19,090 | €3,415 | -€15,675 | -82.1% |
| Trade receivables | 40 | €19,090 | €1,815 | -€17,275 | -90.5% |
| Other amounts receivable | 41 | €0 | €1,600 | +€1,600 | |
| Cash at bank and in hand | 54/58 | €19,647 | €20,180 | +€533 | +2.7% |
| Total equity and liabilities | 10/49 | €212,945 | €199,608 | -€13,337 | -6.3% |
| Equity | 10/15 | €85,774 | €82,897 | -€2,877 | -3.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €73,374 | €70,497 | -€2,877 | -3.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €71,514 | €68,637 | -€2,877 | -4.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €127,171 | €116,711 | -€10,460 | -8.2% |
| Amounts payable after more than one year | 17 | €66,935 | €47,711 | -€19,224 | -28.7% |
| Financial debts | 170/4 | €66,935 | €47,711 | -€19,224 | -28.7% |
| Amounts payable within one year | 42/48 | €60,236 | €69,000 | +€8,764 | +14.5% |
| Current portion of amounts payable after more than one year | 42 | €15,577 | €15,975 | +€398 | +2.6% |
| Trade debts | 44 | €3,986 | €1,814 | -€2,172 | -54.5% |
| Suppliers | 440/4 | €3,986 | €1,814 | -€2,172 | -54.5% |
| Taxes, remuneration and social security | 45 | €15,733 | €2,458 | -€13,275 | -84.4% |
| Taxes | 450/3 | €11,233 | €2,458 | -€8,775 | -78.1% |
| Remuneration and social security | 454/9 | €4,500 | €0 | -€4,500 | -100.0% |
| Other amounts payable | 47/48 | €24,940 | €48,753 | +€23,813 | +95.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,054 | €11,770 | +€716 | +6.5% |
| Other operating charges | 640/8 | €754 | €144 | -€610 | -80.9% |
| Gross operating margin | 9900 | €59,069 | €42,734 | -€16,336 | -27.7% |
| Operating profit (loss) | 9901 | €47,261 | €30,819 | -€16,442 | -34.8% |
| Financial income | 75/76B | €12 | €2 | -€10 | -84.9% |
| Recurring financial income | 75 | €12 | €2 | -€10 | -84.9% |
| Financial charges | 65/66B | €4,514 | €4,970 | +€456 | +10.1% |
| Recurring financial charges | 65 | €4,514 | €4,970 | +€456 | +10.1% |
| Profit (loss) for the period before taxes | 9903 | €42,758 | €25,851 | -€16,908 | -39.5% |
| Income taxes | 67/77 | €12,374 | €7,228 | -€5,146 | -41.6% |
| Profit (loss) for the period | 9904 | €30,384 | €18,623 | -€11,761 | -38.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,384 | €18,623 | -€11,761 | -38.7% |
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 8 October 2026 via checked.be.