LEGITY: 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.
LEGITY
Largest movements
- Receivables within one year +€1,923
up €1,923 (+28.0%), from €6,875 to €8,798
of which Other amounts receivable: +€5,218
- Cash +€1,506
up €1,506 (+155%), from €970 to €2,476
mainly Debts after one year (+€16,141) and Tax, wage and social debts (+€8,129)
- Tangible fixed assets -€618
down €618 (-27.7%), from €2,234 to €1,616
of which Other tangible fixed assets: -€393
- Profit (loss) carried forward -€24,490
down €24,490, from €4,112 to -€20,378
- Debts after one year +€16,141
new in 2025: €16,141
- Tax, wage and social debts +€8,129
up €8,129 (+996%), from €816 to €8,945
- Trade debts +€1,696
up €1,696 (+87.0%), from €1,950 to €3,647
- Short-term financial debts +€1,535
new in 2025: €1,535
- Gross operating margin -€26,835
down €26,835, from €3,827 to -€23,008
- Taxes -€905
down €905 (-100.0%), from €905 to €0
- Financial charges +€610
up €610 (+773%), from €79 to €689
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 | €10,078 | €12,890 | +€2,811 | +27.9% |
| Fixed assets | 21/28 | €2,234 | €1,616 | -€618 | -27.7% |
| Tangible fixed assets | 22/27 | €2,234 | €1,616 | -€618 | -27.7% |
| Furniture and vehicles | 24 | €540 | €314 | -€226 | -41.8% |
| Other tangible fixed assets | 26 | €1,695 | €1,302 | -€393 | -23.2% |
| Current assets | 29/58 | €7,844 | €11,274 | +€3,429 | +43.7% |
| Amounts receivable within one year | 40/41 | €6,875 | €8,798 | +€1,923 | +28.0% |
| Trade receivables | 40 | €3,773 | €479 | -€3,294 | -87.3% |
| Other amounts receivable | 41 | €3,101 | €8,319 | +€5,218 | +168% |
| Cash at bank and in hand | 54/58 | €970 | €2,476 | +€1,506 | +155% |
| Total equity and liabilities | 10/49 | €10,078 | €12,890 | +€2,811 | +27.9% |
| Equity | 10/15 | €7,112 | -€17,378 | -€24,490 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,112 | -€20,378 | -€24,490 | |
| Amounts payable | 17/49 | €2,966 | €30,268 | +€27,301 | +920% |
| Amounts payable after more than one year | 17 | - | €16,141 | +€16,141 | |
| Financial debts | 170/4 | - | €16,141 | +€16,141 | |
| Amounts payable within one year | 42/48 | €2,966 | €14,127 | +€11,161 | +376% |
| Financial debts | 43 | - | €1,535 | +€1,535 | |
| Other loans | 439 | - | €1,535 | +€1,535 | |
| Trade debts | 44 | €1,950 | €3,647 | +€1,696 | +87.0% |
| Suppliers | 440/4 | €1,950 | €3,647 | +€1,696 | +87.0% |
| Taxes, remuneration and social security | 45 | €816 | €8,945 | +€8,129 | +996% |
| Taxes | 450/3 | €816 | €8,945 | +€8,129 | +996% |
| Other amounts payable | 47/48 | €200 | - | -€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €406 | €618 | +€213 | +52.4% |
| Other operating charges | 640/8 | €125 | €175 | +€50 | +40.2% |
| Gross operating margin | 9900 | €3,827 | -€23,008 | -€26,835 | |
| Operating profit (loss) | 9901 | €3,296 | -€23,801 | -€27,098 | |
| Financial income | 75/76B | €22 | €0 | -€22 | -98.4% |
| Recurring financial income | 75 | €22 | €0 | -€22 | -98.4% |
| Financial charges | 65/66B | €79 | €689 | +€610 | +773% |
| Recurring financial charges | 65 | €79 | €689 | +€610 | +773% |
| Profit (loss) for the period before taxes | 9903 | €3,240 | -€24,490 | -€27,730 | |
| Income taxes | 67/77 | €905 | €0 | -€905 | -100.0% |
| Profit (loss) for the period | 9904 | €2,334 | -€24,490 | -€26,825 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,334 | -€24,490 | -€26,825 |
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 14 October 2026 via checked.be.