LEGOREUS: 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.
LEGOREUS
Largest movements
- Cash +€32,983
up €32,983 (+14.5%), from €227,120 to €260,103
mainly Net result for the year (+€77,048) and Other debts (+€28,969)
- Other debts +€28,969
up €28,969 (+59.8%), from €48,483 to €77,452
- Tax, wage and social debts +€5,950
up €5,950 (+16.6%), from €35,850 to €41,800
- Gross operating margin +€7,016
up €7,016 (+7.2%), from €97,621 to €104,636
- Taxes +€2,989
up €2,989 (+10.1%), from €29,602 to €32,591
- Financial income +€2,541
up €2,541 (+62.6%), from €4,059 to €6,600
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 | €461,994 | €498,349 | +€36,355 | +7.9% |
| Fixed assets | 21/28 | €818 | €205 | -€614 | -75.0% |
| Tangible fixed assets | 22/27 | €818 | €205 | -€614 | -75.0% |
| Furniture and vehicles | 24 | €818 | €205 | -€614 | -75.0% |
| Current assets | 29/58 | €461,176 | €498,145 | +€36,969 | +8.0% |
| Amounts receivable within one year | 40/41 | €18,756 | €22,742 | +€3,986 | +21.2% |
| Trade receivables | 40 | €18,756 | €22,742 | +€3,986 | +21.2% |
| Current investments | 50/53 | €215,300 | €215,300 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €227,120 | €260,103 | +€32,983 | +14.5% |
| Total equity and liabilities | 10/49 | €461,994 | €498,349 | +€36,355 | +7.9% |
| Equity | 10/15 | €377,448 | €377,763 | +€315 | +0.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €376,448 | €376,763 | +€315 | +0.1% |
| Non-distributable reserves | 130/1 | €7,749 | €7,749 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,749 | €7,749 | = | 0.0% |
| Distributable reserves | 133 | €368,699 | €369,014 | +€315 | +0.1% |
| Amounts payable | 17/49 | €84,546 | €120,586 | +€36,040 | +42.6% |
| Amounts payable within one year | 42/48 | €84,546 | €120,586 | +€36,040 | +42.6% |
| Trade debts | 44 | €213 | €1,334 | +€1,121 | +527% |
| Suppliers | 440/4 | €213 | €1,334 | +€1,121 | +527% |
| Taxes, remuneration and social security | 45 | €35,850 | €41,800 | +€5,950 | +16.6% |
| Taxes | 450/3 | €35,850 | €41,800 | +€5,950 | +16.6% |
| Other amounts payable | 47/48 | €48,483 | €77,452 | +€28,969 | +59.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €614 | €614 | = | 0.0% |
| Other operating charges | 640/8 | €914 | €941 | +€27 | +3.0% |
| Gross operating margin | 9900 | €97,621 | €104,636 | +€7,016 | +7.2% |
| Operating profit (loss) | 9901 | €96,093 | €103,081 | +€6,988 | +7.3% |
| Financial income | 75/76B | €4,059 | €6,600 | +€2,541 | +62.6% |
| Recurring financial income | 75 | €4,059 | €6,600 | +€2,541 | +62.6% |
| Financial charges | 65/66B | €98 | €43 | -€55 | -56.4% |
| Recurring financial charges | 65 | €98 | €43 | -€55 | -56.4% |
| Profit (loss) for the period before taxes | 9903 | €100,054 | €109,639 | +€9,585 | +9.6% |
| Income taxes | 67/77 | €29,602 | €32,591 | +€2,989 | +10.1% |
| Profit (loss) for the period | 9904 | €70,452 | €77,048 | +€6,595 | +9.4% |
| Profit (loss) for the period to be appropriated | 9905 | €70,452 | €77,048 | +€6,595 | +9.4% |
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 19 October 2026 via checked.be.