LEGITEC PRECISION: 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.
LEGITEC PRECISION
Largest movements
- Tangible fixed assets -€3,425
down €3,425 (-22.3%), from €15,334 to €11,910
- Receivables within one year +€1,999
up €1,999 (+255%), from €785 to €2,784
of which Trade receivables: +€2,412
- Cash -€939
down €939 (-60.2%), from €1,561 to €622
mainly Debts after one year (-€2,929) and Receivables within one year (-€1,999)
- Debts after one year -€2,929
down €2,929 (-25.0%), from €11,739 to €8,810
- Tax, wage and social debts +€2,548
new in 2025: €2,548
of which Remuneration and social security: +€2,000
- Other debts -€1,750
down €1,750 (-100%), from €1,750 to €0
- Trade debts -€411
down €411 (-16.4%), from €2,511 to €2,100
- Gross operating margin +€6,688
up €6,688, from -€1,946 to €4,742
- Depreciation +€2,285
up €2,285 (+200%), from €1,140 to €3,425
- Financial charges +€512
up €512 (+270%), from €190 to €702
- Other operating charges +€67
up €67 (+13.7%), from €490 to €557
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 | €18,292 | €15,958 | -€2,335 | -12.8% |
| Fixed assets | 21/28 | €15,334 | €11,910 | -€3,425 | -22.3% |
| Tangible fixed assets | 22/27 | €15,334 | €11,910 | -€3,425 | -22.3% |
| Furniture and vehicles | 24 | €15,334 | €11,910 | -€3,425 | -22.3% |
| Current assets | 29/58 | €2,958 | €4,048 | +€1,090 | +36.9% |
| Amounts receivable within one year | 40/41 | €785 | €2,784 | +€1,999 | +255% |
| Trade receivables | 40 | - | €2,412 | +€2,412 | |
| Other amounts receivable | 41 | €785 | €372 | -€414 | -52.7% |
| Cash at bank and in hand | 54/58 | €1,561 | €622 | -€939 | -60.2% |
| Deferred charges and accrued income | 490/1 | €611 | €642 | +€31 | +5.0% |
| Total equity and liabilities | 10/49 | €18,292 | €15,958 | -€2,335 | -12.8% |
| Equity | 10/15 | -€766 | -€704 | +€62 | +8.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,766 | -€3,704 | +€62 | +1.6% |
| Amounts payable | 17/49 | €19,058 | €16,662 | -€2,396 | -12.6% |
| Amounts payable after more than one year | 17 | €11,739 | €8,810 | -€2,929 | -25.0% |
| Financial debts | 170/4 | €11,739 | €8,810 | -€2,929 | -25.0% |
| Amounts payable within one year | 42/48 | €7,319 | €7,852 | +€533 | +7.3% |
| Current portion of amounts payable after more than one year | 42 | €2,794 | €2,929 | +€136 | +4.9% |
| Financial debts | 43 | €263 | €274 | +€11 | +4.3% |
| Credit institutions | 430/8 | €263 | €274 | +€11 | +4.3% |
| Trade debts | 44 | €2,511 | €2,100 | -€411 | -16.4% |
| Suppliers | 440/4 | €2,511 | €2,100 | -€411 | -16.4% |
| Taxes, remuneration and social security | 45 | - | €2,548 | +€2,548 | |
| Taxes | 450/3 | - | €548 | +€548 | |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €1,750 | €0 | -€1,750 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,140 | €3,425 | +€2,285 | +200% |
| Other operating charges | 640/8 | €490 | €557 | +€67 | +13.7% |
| Gross operating margin | 9900 | -€1,946 | €4,742 | +€6,688 | |
| Operating profit (loss) | 9901 | -€3,576 | €760 | +€4,336 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €190 | €702 | +€512 | +270% |
| Recurring financial charges | 65 | €190 | €702 | +€512 | +270% |
| Profit (loss) for the period before taxes | 9903 | -€3,766 | €62 | +€3,827 | |
| Profit (loss) for the period | 9904 | -€3,766 | €62 | +€3,827 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,766 | €62 | +€3,827 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.