Legubest: 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.
Legubest
Largest movements
- Receivables within one year +€157,798
up €157,798 (+88.8%), from €177,603 to €335,402
of which Trade receivables: +€151,374
- Tangible fixed assets +€78,657
up €78,657 (+111%), from €70,549 to €149,206
- Stocks and contracts +€59,797
up €59,797 (+116%), from €51,575 to €111,372
- Deferred charges and accrued income +€48,510
up €48,510 (+3,550%), from €1,367 to €49,876
- Cash +€45,354
up €45,354 (+179%), from €25,360 to €70,715
mainly Debts after one year (+€92,828) and Short-term financial debts (+€86,258)
- Profit (loss) carried forward +€114,695
up €114,695, from -€110,285 to €4,410
- Debts after one year +€92,828
up €92,828 (+93.5%), from €99,331 to €192,159
- Short-term financial debts +€86,258
new in 2025: €86,258
- Trade debts +€74,115
up €74,115 (+39.7%), from €186,668 to €260,783
- Tax, wage and social debts +€24,771
up €24,771 (+26.4%), from €93,707 to €118,479
of which Taxes: +€18,615
- Gross operating margin +€196,385
up €196,385 (+96.8%), from €202,848 to €399,233
- Staff costs +€84,589
up €84,589 (+37.5%), from €225,824 to €310,412
- Taxes +€5,797
up €5,797 (+1,845%), from €314 to €6,111
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 | €326,854 | €716,571 | +€389,717 | +119% |
| Fixed assets | 21/28 | €70,949 | €149,206 | +€78,257 | +110% |
| Intangible fixed assets | 21 | €400 | - | -€400 | |
| Tangible fixed assets | 22/27 | €70,549 | €149,206 | +€78,657 | +111% |
| Land and buildings | 22 | €7,361 | €44,729 | +€37,368 | +508% |
| Plant, machinery and equipment | 23 | €17,313 | €44,875 | +€27,562 | +159% |
| Furniture and vehicles | 24 | €45,875 | €59,603 | +€13,728 | +29.9% |
| Current assets | 29/58 | €255,905 | €567,365 | +€311,460 | +122% |
| Stocks and contracts in progress | 3 | €51,575 | €111,372 | +€59,797 | +116% |
| Stocks | 30/36 | €51,575 | €111,372 | +€59,797 | +116% |
| Amounts receivable within one year | 40/41 | €177,603 | €335,402 | +€157,798 | +88.8% |
| Trade receivables | 40 | €150,950 | €302,324 | +€151,374 | +100% |
| Other amounts receivable | 41 | €26,653 | €33,078 | +€6,425 | +24.1% |
| Cash at bank and in hand | 54/58 | €25,360 | €70,715 | +€45,354 | +179% |
| Deferred charges and accrued income | 490/1 | €1,367 | €49,876 | +€48,510 | +3,550% |
| Total equity and liabilities | 10/49 | €326,854 | €716,571 | +€389,717 | +119% |
| Equity | 10/15 | -€76,774 | €37,921 | +€114,695 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,911 | €14,911 | = | 0.0% |
| Distributable reserves | 133 | €14,911 | €14,911 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€110,285 | €4,410 | +€114,695 | |
| Amounts payable | 17/49 | €403,628 | €678,650 | +€275,022 | +68.1% |
| Amounts payable after more than one year | 17 | €99,331 | €192,159 | +€92,828 | +93.5% |
| Financial debts | 170/4 | €99,331 | €192,159 | +€92,828 | +93.5% |
| Amounts payable within one year | 42/48 | €304,297 | €486,491 | +€182,194 | +59.9% |
| Current portion of amounts payable after more than one year | 42 | €10,116 | €17,436 | +€7,320 | +72.4% |
| Financial debts | 43 | - | €86,258 | +€86,258 | |
| Credit institutions | 430/8 | - | €86,258 | +€86,258 | |
| Trade debts | 44 | €186,668 | €260,783 | +€74,115 | +39.7% |
| Suppliers | 440/4 | €186,668 | €260,783 | +€74,115 | +39.7% |
| Taxes, remuneration and social security | 45 | €93,707 | €118,479 | +€24,771 | +26.4% |
| Taxes | 450/3 | €56,046 | €74,660 | +€18,615 | +33.2% |
| Remuneration and social security | 454/9 | €37,662 | €43,818 | +€6,157 | +16.3% |
| Other amounts payable | 47/48 | €13,805 | €3,535 | -€10,271 | -74.4% |
| Remuneration, social security and pensions | 62 | €225,824 | €310,412 | +€84,589 | +37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,231 | €23,710 | +€2,479 | +11.7% |
| Other operating charges | 640/8 | €6,312 | €4,473 | -€1,838 | -29.1% |
| Non-recurring operating charges | 66A | €3,000 | - | -€3,000 | |
| Gross operating margin | 9900 | €202,848 | €399,233 | +€196,385 | +96.8% |
| Operating profit (loss) | 9901 | -€53,518 | €60,637 | +€114,155 | |
| Financial income | 75/76B | €714 | €7 | -€706 | -99.0% |
| Recurring financial income | 75 | €714 | €7 | -€706 | -99.0% |
| Financial charges | 65/66B | €4,484 | €4,162 | -€322 | -7.2% |
| Recurring financial charges | 65 | €4,484 | €4,162 | -€322 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | -€57,288 | €56,482 | +€113,771 | |
| Income taxes | 67/77 | €314 | €6,111 | +€5,797 | +1,845% |
| Profit (loss) for the period | 9904 | -€57,602 | €50,371 | +€107,973 | |
| Profit (loss) for the period to be appropriated | 9905 | -€57,602 | €50,371 | +€107,973 |
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 18 October 2026 via checked.be.