LegUcy: 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.
LegUcy
Largest movements
- Stocks and contracts +€89,206
up €89,206 (+638%), from €13,976 to €103,182
- Cash -€83,326
down €83,326 (-64.5%), from €129,258 to €45,932
mainly Stocks and contracts (-€89,206) and Receivables within one year (-€27,907)
- Receivables within one year +€27,907
up €27,907 (+46.3%), from €60,215 to €88,122
of which Other amounts receivable: +€25,864
- Deferred charges and accrued income +€3,091
up €3,091 (+570%), from €542 to €3,633
- Profit (loss) carried forward +€40,419
up €40,419 (+55.6%), from €72,647 to €113,066
- Tax, wage and social debts -€3,471
down €3,471 (-65.3%), from €5,313 to €1,842
- Gross operating margin -€5,686
down €5,686 (-8.6%), from €65,802 to €60,116
- Taxes +€1,476
up €1,476 (+11.4%), from €12,994 to €14,470
- Financial charges +€1,253
up €1,253 (+2,345%), from €53 to €1,307
- Financial income -€1,114
down €1,114 (-100.0%), from €1,114 to €0
- Depreciation -€773
down €773 (-25.7%), from €3,003 to €2,231
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 | €206,981 | €242,996 | +€36,015 | +17.4% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €2,990 | €2,127 | -€864 | -28.9% |
| Tangible fixed assets | 22/27 | €2,990 | €2,127 | -€864 | -28.9% |
| Plant, machinery and equipment | 23 | €2,990 | €2,127 | -€864 | -28.9% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €203,991 | €240,869 | +€36,879 | +18.1% |
| Stocks and contracts in progress | 3 | €13,976 | €103,182 | +€89,206 | +638% |
| Stocks | 30/36 | €13,976 | €103,182 | +€89,206 | +638% |
| Amounts receivable within one year | 40/41 | €60,215 | €88,122 | +€27,907 | +46.3% |
| Trade receivables | 40 | €16,503 | €18,546 | +€2,043 | +12.4% |
| Other amounts receivable | 41 | €43,712 | €69,576 | +€25,864 | +59.2% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €129,258 | €45,932 | -€83,326 | -64.5% |
| Deferred charges and accrued income | 490/1 | €542 | €3,633 | +€3,091 | +570% |
| Total equity and liabilities | 10/49 | €206,981 | €242,996 | +€36,015 | +17.4% |
| Equity | 10/15 | €199,510 | €239,930 | +€40,419 | +20.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €121,863 | €121,863 | = | 0.0% |
| Distributable reserves | 133 | €121,863 | €121,863 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,647 | €113,066 | +€40,419 | +55.6% |
| Amounts payable | 17/49 | €7,471 | €3,066 | -€4,405 | -59.0% |
| Amounts payable within one year | 42/48 | €7,471 | €3,066 | -€4,405 | -59.0% |
| Financial debts | 43 | €1,422 | €831 | -€591 | -41.5% |
| Credit institutions | 430/8 | €1,422 | €831 | -€591 | -41.5% |
| Trade debts | 44 | €736 | €393 | -€343 | -46.6% |
| Suppliers | 440/4 | €736 | €393 | -€343 | -46.6% |
| Taxes, remuneration and social security | 45 | €5,313 | €1,842 | -€3,471 | -65.3% |
| Taxes | 450/3 | €5,313 | €1,842 | -€3,471 | -65.3% |
| Non-recurring operating income | 76A | - | €7,600 | +€7,600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,003 | €2,231 | -€773 | -25.7% |
| Other operating charges | 640/8 | €1,168 | €806 | -€362 | -31.0% |
| Non-recurring operating charges | 66A | €1,913 | €883 | -€1,030 | -53.9% |
| Gross operating margin | 9900 | €65,802 | €60,116 | -€5,686 | -8.6% |
| Operating profit (loss) | 9901 | €59,717 | €56,196 | -€3,521 | -5.9% |
| Financial income | 75/76B | €1,114 | €0 | -€1,114 | -100.0% |
| Recurring financial income | 75 | €1,114 | €0 | -€1,114 | -100.0% |
| Financial charges | 65/66B | €53 | €1,307 | +€1,253 | +2,345% |
| Recurring financial charges | 65 | €53 | €1,307 | +€1,253 | +2,345% |
| Profit (loss) for the period before taxes | 9903 | €60,778 | €54,889 | -€5,888 | -9.7% |
| Income taxes | 67/77 | €12,994 | €14,470 | +€1,476 | +11.4% |
| Profit (loss) for the period | 9904 | €47,784 | €40,419 | -€7,364 | -15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €47,784 | €40,419 | -€7,364 | -15.4% |
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 20 October 2026 via checked.be.