LEGIOEN: 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.
LEGIOEN
Largest movements
- Tangible fixed assets -€10,751
down €10,751 (-26.1%), from €41,267 to €30,517
of which Furniture and vehicles: -€7,871
- Receivables within one year -€4,346
down €4,346 (-11.7%), from €37,189 to €32,843
of which Trade receivables: -€3,867
- Debts after one year -€14,564
down €14,564 (-32.7%), from €44,584 to €30,020
- Reserves -€3,891
down €3,891 (-1.3%), from €288,743 to €284,852
- Gross operating margin -€7,835
down €7,835 (-21.3%), from €36,774 to €28,939
- Depreciation -€826
down €826 (-7.1%), from €11,576 to €10,751
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.
Derived cash bridge
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 | €313,560 | €300,317 | -€13,244 | -4.2% |
| Fixed assets | 21/28 | €213,267 | €202,517 | -€10,751 | -5.0% |
| Tangible fixed assets | 22/27 | €41,267 | €30,517 | -€10,751 | -26.1% |
| Land and buildings | 22 | €30,138 | €27,655 | -€2,483 | -8.2% |
| Plant, machinery and equipment | 23 | €1,190 | €793 | -€397 | -33.3% |
| Furniture and vehicles | 24 | €9,939 | €2,068 | -€7,871 | -79.2% |
| Financial fixed assets | 28 | €172,000 | €172,000 | = | 0.0% |
| Current assets | 29/58 | €100,293 | €97,800 | -€2,493 | -2.5% |
| Amounts receivable within one year | 40/41 | €37,189 | €32,843 | -€4,346 | -11.7% |
| Trade receivables | 40 | €16,710 | €12,843 | -€3,867 | -23.1% |
| Other amounts receivable | 41 | €20,479 | €20,000 | -€479 | -2.3% |
| Cash at bank and in hand | 54/58 | €62,615 | €64,529 | +€1,913 | +3.1% |
| Deferred charges and accrued income | 490/1 | €489 | €428 | -€61 | -12.4% |
| Total equity and liabilities | 10/49 | €313,560 | €300,317 | -€13,244 | -4.2% |
| Equity | 10/15 | €244,688 | €240,797 | -€3,891 | -1.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €288,743 | €284,852 | -€3,891 | -1.3% |
| Distributable reserves | 133 | €288,743 | €284,852 | -€3,891 | -1.3% |
| Profit (loss) carried forward | 14 | -€62,605 | -€62,605 | = | 0.0% |
| Amounts payable | 17/49 | €68,873 | €59,520 | -€9,353 | -13.6% |
| Amounts payable after more than one year | 17 | €44,584 | €30,020 | -€14,564 | -32.7% |
| Financial debts | 170/4 | €44,584 | €30,020 | -€14,564 | -32.7% |
| Amounts payable within one year | 42/48 | €24,232 | €27,463 | +€3,231 | +13.3% |
| Current portion of amounts payable after more than one year | 42 | €14,275 | €14,564 | +€290 | +2.0% |
| Trade debts | 44 | €1,940 | €3,670 | +€1,729 | +89.1% |
| Suppliers | 440/4 | €1,940 | €3,670 | +€1,729 | +89.1% |
| Taxes, remuneration and social security | 45 | €8,017 | €7,224 | -€793 | -9.9% |
| Taxes | 450/3 | €8,017 | €7,224 | -€793 | -9.9% |
| Other amounts payable | 47/48 | - | €2,005 | +€2,005 | |
| Accrued charges and deferred income | 492/3 | €56 | €2,037 | +€1,981 | +3,507% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,576 | €10,751 | -€826 | -7.1% |
| Other operating charges | 640/8 | €780 | €672 | -€108 | -13.8% |
| Gross operating margin | 9900 | €36,774 | €28,939 | -€7,835 | -21.3% |
| Operating profit (loss) | 9901 | €24,418 | €17,516 | -€6,902 | -28.3% |
| Financial income | 75/76B | €3 | €60 | +€57 | +1,693% |
| Recurring financial income | 75 | €3 | €60 | +€57 | +1,693% |
| Financial charges | 65/66B | €1,510 | €1,230 | -€280 | -18.6% |
| Recurring financial charges | 65 | €1,510 | €1,230 | -€280 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €22,911 | €16,347 | -€6,564 | -28.7% |
| Income taxes | 67/77 | €225 | €238 | +€13 | +5.6% |
| Profit (loss) for the period | 9904 | €22,686 | €16,109 | -€6,577 | -29.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,686 | €16,109 | -€6,577 | -29.0% |
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 13 October 2026 via checked.be.