LEGIMMO: 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.
LEGIMMO
Largest movements
- Cash -€12,167
down €12,167 (-68.1%), from €17,860 to €5,693
mainly Tax, wage and social debts (-€31,181) and Receivables within one year (-€1,833)
- Tax, wage and social debts -€31,181
no longer reported in 2025 (was €31,181)
- Gross operating margin -€657,904
down €657,904, from €656,530 to -€1,373
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 | €1,180,065 | €1,159,075 | -€20,989 | -1.8% |
| Fixed assets | 21/28 | €18,800 | €18,800 | = | 0.0% |
| Tangible fixed assets | 22/27 | €18,800 | €18,800 | = | 0.0% |
| Land and buildings | 22 | €18,800 | €18,800 | = | 0.0% |
| Current assets | 29/58 | €1,161,265 | €1,140,276 | -€20,989 | -1.8% |
| Amounts receivable within one year | 40/41 | €2,750 | €4,583 | +€1,833 | +66.7% |
| Other amounts receivable | 41 | €2,750 | €4,583 | +€1,833 | +66.7% |
| Current investments | 50/53 | €1,140,655 | €1,130,000 | -€10,655 | -0.9% |
| Cash at bank and in hand | 54/58 | €17,860 | €5,693 | -€12,167 | -68.1% |
| Total equity and liabilities | 10/49 | €1,180,065 | €1,159,075 | -€20,989 | -1.8% |
| Equity | 10/15 | €982,912 | €993,104 | +€10,192 | +1.0% |
| Contributions | 10/11 | €260,000 | €260,000 | = | 0.0% |
| Capital | 10 | €260,000 | €260,000 | = | 0.0% |
| Issued capital | 100 | €260,000 | €260,000 | = | 0.0% |
| Reserves | 13 | €752,275 | €752,275 | = | 0.0% |
| Non-distributable reserves | 130/1 | €26,000 | €26,000 | = | 0.0% |
| Legal reserve | 130 | €26,000 | €26,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €497,915 | €497,915 | = | 0.0% |
| Distributable reserves | 133 | €228,359 | €228,359 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,363 | -€19,171 | +€10,192 | +34.7% |
| Provisions and deferred taxes | 16 | €165,972 | €165,972 | = | 0.0% |
| Deferred taxes | 168 | €165,972 | €165,972 | = | 0.0% |
| Amounts payable | 17/49 | €31,181 | - | -€31,181 | |
| Amounts payable within one year | 42/48 | €31,181 | - | -€31,181 | |
| Taxes, remuneration and social security | 45 | €31,181 | - | -€31,181 | |
| Taxes | 450/3 | €31,181 | - | -€31,181 | |
| Non-recurring operating income | 76A | €663,887 | - | -€663,887 | |
| Other operating charges | 640/8 | €1,216 | €1,347 | +€131 | +10.8% |
| Gross operating margin | 9900 | €656,530 | -€1,373 | -€657,904 | |
| Operating profit (loss) | 9901 | €655,314 | -€2,721 | -€658,035 | |
| Financial income | 75/76B | €18,539 | €15,909 | -€2,629 | -14.2% |
| Recurring financial income | 75 | €18,539 | €15,909 | -€2,629 | -14.2% |
| Financial charges | 65/66B | €52 | €57 | +€5 | +9.7% |
| Recurring financial charges | 65 | €52 | €57 | +€5 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €673,801 | €13,131 | -€660,670 | -98.1% |
| Transfer to deferred taxes | 680 | €165,972 | - | -€165,972 | |
| Income taxes | 67/77 | €3,153 | €2,940 | -€213 | -6.8% |
| Profit (loss) for the period | 9904 | €504,677 | €10,192 | -€494,485 | -98.0% |
| Transfer to tax-exempt reserves | 689 | €497,915 | - | -€497,915 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,761 | €10,192 | +€3,430 | +50.7% |
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 29 September 2026 via checked.be.