LEGNO BE: 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.
LEGNO BE
Largest movements
- Tangible fixed assets -€40,626
down €40,626 (-28.4%), from €143,130 to €102,504
- Cash +€8,785
up €8,785 (+116%), from €7,548 to €16,332
mainly Depreciation (+€41,241) and Stocks and contracts (+€5,000)
- Stocks and contracts -€5,000
down €5,000 (-55.9%), from €8,950 to €3,950
- Receivables within one year -€3,270
down €3,270 (-6.1%), from €53,936 to €50,666
of which Other amounts receivable: -€3,106
- Other debts -€22,425
down €22,425 (-8.3%), from €271,119 to €248,695
- Current portion of long-term debt -€14,906
no longer reported in 2025 (was €14,906)
- Profit (loss) carried forward -€5,487
down €5,487 (-6.9%), from -€79,081 to -€84,568
- Gross operating margin +€36,222
up €36,222 (+996%), from €3,638 to €39,860
- Purchases and services -€21,191
down €21,191 (-13.5%), from €157,055 to €135,864
- Turnover +€18,632
up €18,632 (+12.0%), from €155,500 to €174,131
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 | €217,705 | €175,651 | -€42,054 | -19.3% |
| Fixed assets | 21/28 | €143,130 | €102,504 | -€40,626 | -28.4% |
| Tangible fixed assets | 22/27 | €143,130 | €102,504 | -€40,626 | -28.4% |
| Land and buildings | 22 | €2,469 | €2,119 | -€350 | -14.2% |
| Plant, machinery and equipment | 23 | €20,000 | €10,000 | -€10,000 | -50.0% |
| Furniture and vehicles | 24 | €109,800 | €90,385 | -€19,415 | -17.7% |
| Leasing and similar rights | 25 | €10,861 | - | -€10,861 | |
| Current assets | 29/58 | €74,574 | €73,147 | -€1,428 | -1.9% |
| Stocks and contracts in progress | 3 | €8,950 | €3,950 | -€5,000 | -55.9% |
| Stocks | 30/36 | €8,950 | €3,950 | -€5,000 | -55.9% |
| Amounts receivable within one year | 40/41 | €53,936 | €50,666 | -€3,270 | -6.1% |
| Trade receivables | 40 | €49,500 | €49,336 | -€164 | -0.3% |
| Other amounts receivable | 41 | €4,436 | €1,330 | -€3,106 | -70.0% |
| Cash at bank and in hand | 54/58 | €7,548 | €16,332 | +€8,785 | +116% |
| Deferred charges and accrued income | 490/1 | €4,141 | €2,198 | -€1,943 | -46.9% |
| Total equity and liabilities | 10/49 | €217,705 | €175,651 | -€42,054 | -19.3% |
| Equity | 10/15 | -€78,081 | -€83,568 | -€5,487 | -7.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,081 | -€84,568 | -€5,487 | -6.9% |
| Amounts payable | 17/49 | €295,785 | €259,218 | -€36,567 | -12.4% |
| Amounts payable within one year | 42/48 | €295,785 | €259,218 | -€36,567 | -12.4% |
| Current portion of amounts payable after more than one year | 42 | €14,906 | - | -€14,906 | |
| Trade debts | 44 | €9,759 | €10,524 | +€764 | +7.8% |
| Suppliers | 440/4 | €9,759 | €10,524 | +€764 | +7.8% |
| Other amounts payable | 47/48 | €271,119 | €248,695 | -€22,425 | -8.3% |
| Turnover | 70 | €155,500 | €174,131 | +€18,632 | +12.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €157,055 | €135,864 | -€21,191 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,097 | €41,241 | +€144 | +0.3% |
| Other operating charges | 640/8 | €5,542 | €3,849 | -€1,693 | -30.5% |
| Gross operating margin | 9900 | €3,638 | €39,860 | +€36,222 | +996% |
| Operating profit (loss) | 9901 | -€43,000 | -€5,229 | +€37,771 | +87.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €774 | €258 | -€516 | -66.7% |
| Recurring financial charges | 65 | €774 | €258 | -€516 | -66.7% |
| Profit (loss) for the period before taxes | 9903 | -€43,774 | -€5,487 | +€38,287 | +87.5% |
| Income taxes | 67/77 | €463 | - | -€463 | |
| Profit (loss) for the period | 9904 | -€44,237 | -€5,487 | +€38,749 | +87.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,237 | -€5,487 | +€38,749 | +87.6% |
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 22 October 2026 via checked.be.