LEGIO PURCHASING GARDEN: what changed
What changed
LEGIO PURCHASING GARDEN
NACE 46.494, Wholesale of non-electrical household articles
filed annual accounts (NBB)
Net result for the year
€314,306
2024 · -€3.2m+€3.5m
Equity
€13.1m
2024 · €769,905+€12.3m
Cash
€3.3m
2024 · €42,807+€3.2m
Balance sheet total
€50.1m
2024 · €44.6m+€5.4m
Largest movements
Assets
- Stocks and contracts +€3.8m
up €3.8m (+11.0%), from €34.4m to €38.2m
- Cash +€3.2m
up €3.2m (+7,526%), from €42,807 to €3.3m
mainly Contributions, distributions and other (+€12.0m) and Trade debts (+€2.7m)
- Tangible fixed assets -€1.4m
down €1.4m (-16.5%), from €8.3m to €6.9m
of which Leasing and similar rights: -€764,944
Equity and liabilities
- Contributions +€12.0m
up €12.0m (+19,512%), from €61,500 to €12.1m
- Debts after one year -€9.2m
down €9.2m (-25.5%), from €36.1m to €26.9m
of which Other amounts payable: -€7.7m
- Trade debts +€2.7m
up €2.7m (+50.8%), from €5.4m to €8.1m
Income statement
- Turnover +€8.9m
up €8.9m (+10.8%), from €82.5m to €91.4m
- Services and other goods +€4.7m
up €4.7m (+16.5%), from €28.6m to €33.3m
- Goods and materials +€1.3m
up €1.3m (+2.7%), from €49.3m to €50.6m
of which Purchases: +€21.3m
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€3.2m
Turnover
+€8.9m
Other operating income
-€61,720
Goods and materials
-€1.3m
Services and other goods
-€4.7m
Staff costs
+€492,164
Depreciation
+€41,467
Write-downs
+€114,488
Other operating charges
+€21,799
Other operating items
-€320,975
Financial income
+€7,275
Financial charges
+€351,563
Taxes
+€507
Result 2025
€314,306
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€885,858
Investment
-€244,804
Financing
+€2.6m
Cash 2024
€42,807
From operations (derived)
+€885,858
Net result for the year
+€314,306
Depreciation
+€1.6m
Stocks and contracts
-€3.8m
Receivables within one year
+€129,067
Deferred charges and accrued income
+€81,844
Trade debts
+€2.7m
Tax, wage and social debts
-€228,983
Smaller working-capital items
+€26,309
Investment (derived)
-€244,804
Investment in fixed assets (net)
-€244,804
Financing
+€2.6m
Debts after one year
-€9.2m
Current portion of long-term debt
-€5,550
Short-term financial debts
-€200,000
Contributions, distributions and other
+€12.0m
Cash 2025
€3.3m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,643,934 | €50,062,387 | +€5.4m | +12.1% |
| Fixed assets | 21/28 | €8,375,629 | €6,998,826 | -€1.4m | -16.4% |
| Intangible fixed assets | 21 | €60,335 | €53,078 | -€7,257 | -12.0% |
| Tangible fixed assets | 22/27 | €8,315,294 | €6,945,747 | -€1.4m | -16.5% |
| Plant, machinery and equipment | 23 | €1,107,793 | €719,496 | -€388,297 | -35.1% |
| Furniture and vehicles | 24 | €289 | €0 | -€289 | -100% |
| Leasing and similar rights | 25 | €6,076,400 | €5,311,457 | -€764,944 | -12.6% |
| Other tangible fixed assets | 26 | €1,130,811 | €914,794 | -€216,017 | -19.1% |
| Current assets | 29/58 | €36,268,305 | €43,063,562 | +€6.8m | +18.7% |
| Stocks and contracts in progress | 3 | €34,388,784 | €38,173,196 | +€3.8m | +11.0% |
| Stocks | 30/36 | €34,388,784 | €38,173,196 | +€3.8m | +11.0% |
| Goods purchased for resale | 34 | €30,369,658 | €34,577,231 | +€4.2m | +13.9% |
| Advance payments | 36 | €4,019,126 | €3,595,965 | -€423,161 | -10.5% |
| Amounts receivable within one year | 40/41 | €1,440,056 | €1,310,990 | -€129,067 | -9.0% |
| Trade receivables | 40 | €560,938 | €496,125 | -€64,813 | -11.6% |
| Other amounts receivable | 41 | €879,118 | €814,865 | -€64,253 | -7.3% |
| Cash at bank and in hand | 54/58 | €42,807 | €3,264,564 | +€3.2m | +7,526% |
| Deferred charges and accrued income | 490/1 | €396,657 | €314,813 | -€81,844 | -20.6% |
| Total equity and liabilities | 10/49 | €44,643,934 | €50,062,387 | +€5.4m | +12.1% |
| Equity | 10/15 | €769,905 | €13,084,211 | +€12.3m | +1,599% |
| Contributions | 10/11 | €61,500 | €12,061,500 | +€12.0m | +19,512% |
| Capital | 10 | €61,500 | €12,061,500 | +€12.0m | +19,512% |
| Issued capital | 100 | €61,500 | €12,061,500 | +€12.0m | +19,512% |
| Reserves | 13 | €6,150 | €21,865 | +€15,715 | +256% |
| Non-distributable reserves | 130/1 | €6,150 | €21,865 | +€15,715 | +256% |
| Legal reserve | 130 | €6,150 | €21,865 | +€15,715 | +256% |
| Profit (loss) carried forward | 14 | €702,255 | €1,000,846 | +€298,591 | +42.5% |
| Amounts payable | 17/49 | €43,874,029 | €36,978,176 | -€6.9m | -15.7% |
| Amounts payable after more than one year | 17 | €36,122,923 | €26,909,175 | -€9.2m | -25.5% |
| Financial debts | 170/4 | €3,022,923 | €1,509,175 | -€1.5m | -50.1% |
| Leasing and similar obligations | 172 | €3,022,923 | €1,509,175 | -€1.5m | -50.1% |
| Other amounts payable | 178/9 | €33,100,000 | €25,400,000 | -€7.7m | -23.3% |
| Amounts payable within one year | 42/48 | €7,687,748 | €9,988,459 | +€2.3m | +29.9% |
| Current portion of amounts payable after more than one year | 42 | €1,519,298 | €1,513,748 | -€5,550 | -0.4% |
| Financial debts | 43 | €200,000 | €0 | -€200,000 | -100% |
| Credit institutions | 430/8 | €200,000 | €0 | -€200,000 | -100% |
| Trade debts | 44 | €5,369,168 | €8,095,286 | +€2.7m | +50.8% |
| Suppliers | 440/4 | €5,369,168 | €8,095,286 | +€2.7m | +50.8% |
| Taxes, remuneration and social security | 45 | €528,128 | €299,145 | -€228,983 | -43.4% |
| Taxes | 450/3 | €253,591 | €41,298 | -€212,293 | -83.7% |
| Remuneration and social security | 454/9 | €274,537 | €257,847 | -€16,689 | -6.1% |
| Other amounts payable | 47/48 | €71,155 | €80,279 | +€9,124 | +12.8% |
| Accrued charges and deferred income | 492/3 | €63,358 | €80,543 | +€17,185 | +27.1% |
| Operating income | 70/76A | €83,540,114 | €92,056,505 | +€8.5m | +10.2% |
| Turnover | 70 | €82,468,430 | €91,371,458 | +€8.9m | +10.8% |
| Other operating income | 74 | €224,584 | €162,864 | -€61,720 | -27.5% |
| Non-recurring operating income | 76A | €847,100 | €522,184 | -€324,916 | -38.4% |
| Operating charges | 60/66A | €85,604,179 | €90,961,907 | +€5.4m | +6.3% |
| Goods for resale, raw materials and consumables | 60 | €49,310,832 | €50,632,209 | +€1.3m | +2.7% |
| Purchases | 600/8 | €33,626,236 | €54,876,267 | +€21.3m | +63.2% |
| Change in stocks: decrease (increase) | 609 | €15,684,596 | -€4,244,057 | -€19.9m | |
| Services and other goods | 61 | €28,630,119 | €33,340,328 | +€4.7m | +16.5% |
| Remuneration, social security and pensions | 62 | €2,353,960 | €1,861,796 | -€492,164 | -20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,663,074 | €1,621,607 | -€41,467 | -2.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €150,972 | €36,484 | -€114,488 | -75.8% |
| Other operating charges | 640/8 | €45,275 | €23,475 | -€21,799 | -48.1% |
| Non-recurring operating charges | 66A | €3,449,949 | €3,446,007 | -€3,941 | -0.1% |
| Operating profit (loss) | 9901 | -€2,064,065 | €1,094,598 | +€3.2m | |
| Financial income | 75/76B | €81,525 | €88,800 | +€7,275 | +8.9% |
| Recurring financial income | 75 | €81,525 | €88,800 | +€7,275 | +8.9% |
| Other financial income | 752/9 | €81,525 | €88,800 | +€7,275 | +8.9% |
| Financial charges | 65/66B | €1,217,954 | €866,391 | -€351,563 | -28.9% |
| Recurring financial charges | 65 | €1,217,954 | €866,391 | -€351,563 | -28.9% |
| Debt charges | 650 | €1,117,377 | €769,393 | -€347,984 | -31.1% |
| Other financial charges | 652/9 | €100,577 | €96,998 | -€3,579 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,200,494 | €317,007 | +€3.5m | |
| Income taxes | 67/77 | €3,208 | €2,701 | -€507 | -15.8% |
| Taxes | 670/3 | €3,208 | €2,701 | -€507 | -15.8% |
| Profit (loss) for the period | 9904 | -€3,203,702 | €314,306 | +€3.5m | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,203,702 | €314,306 | +€3.5m |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.