Legumas: 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.
Legumas
Largest movements
- Cash +€210,283
up €210,283 (+4,403%), from €4,776 to €215,059
mainly Trade debts (+€178,689) and Net result for the year (+€142,426)
- Tangible fixed assets +€149,923
up €149,923 (+26.9%), from €556,365 to €706,288
of which Land and buildings: +€142,329
- Receivables within one year +€16,234
new in 2025: €16,234
of which Other amounts receivable: +€13,392
- Trade debts +€178,689
up €178,689 (+280,781%), from €64 to €178,752
- Profit (loss) carried forward +€142,426
up €142,426 (+454%), from €31,338 to €173,764
- Other debts +€110,425
up €110,425 (+91.7%), from €120,483 to €230,908
- Debts after one year -€55,000
down €55,000 (-16.0%), from €343,750 to €288,750
- Gross operating margin +€131,811
up €131,811 (+693%), from €19,019 to €150,830
- Depreciation +€4,078
new in 2025: €4,078
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 | €561,141 | €937,581 | +€376,440 | +67.1% |
| Fixed assets | 21/28 | €556,365 | €706,288 | +€149,923 | +26.9% |
| Tangible fixed assets | 22/27 | €556,365 | €706,288 | +€149,923 | +26.9% |
| Land and buildings | 22 | €556,365 | €698,694 | +€142,329 | +25.6% |
| Plant, machinery and equipment | 23 | - | €7,594 | +€7,594 | |
| Current assets | 29/58 | €4,776 | €231,293 | +€226,517 | +4,743% |
| Amounts receivable within one year | 40/41 | - | €16,234 | +€16,234 | |
| Trade receivables | 40 | - | €2,842 | +€2,842 | |
| Other amounts receivable | 41 | - | €13,392 | +€13,392 | |
| Cash at bank and in hand | 54/58 | €4,776 | €215,059 | +€210,283 | +4,403% |
| Total equity and liabilities | 10/49 | €561,141 | €937,581 | +€376,440 | +67.1% |
| Equity | 10/15 | €41,745 | €184,170 | +€142,426 | +341% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,206 | €4,206 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,206 | €4,206 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,206 | €4,206 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,338 | €173,764 | +€142,426 | +454% |
| Amounts payable | 17/49 | €519,396 | €753,411 | +€234,015 | +45.1% |
| Amounts payable after more than one year | 17 | €343,750 | €288,750 | -€55,000 | -16.0% |
| Financial debts | 170/4 | €343,750 | €288,750 | -€55,000 | -16.0% |
| Amounts payable within one year | 42/48 | €175,646 | €464,660 | +€289,015 | +165% |
| Current portion of amounts payable after more than one year | 42 | €55,000 | €55,000 | = | 0.0% |
| Trade debts | 44 | €64 | €178,752 | +€178,689 | +280,781% |
| Suppliers | 440/4 | €64 | €178,752 | +€178,689 | +280,781% |
| Taxes, remuneration and social security | 45 | €99 | - | -€99 | |
| Taxes | 450/3 | €99 | - | -€99 | |
| Other amounts payable | 47/48 | €120,483 | €230,908 | +€110,425 | +91.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,078 | +€4,078 | |
| Other operating charges | 640/8 | €1,265 | €894 | -€372 | -29.4% |
| Gross operating margin | 9900 | €19,019 | €150,830 | +€131,811 | +693% |
| Operating profit (loss) | 9901 | €17,754 | €145,858 | +€128,104 | +722% |
| Financial charges | 65/66B | €3,970 | €3,432 | -€538 | -13.6% |
| Recurring financial charges | 65 | €3,970 | €3,432 | -€538 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €13,783 | €142,426 | +€128,642 | +933% |
| Profit (loss) for the period | 9904 | €13,783 | €142,426 | +€128,642 | +933% |
| Profit (loss) for the period to be appropriated | 9905 | €13,783 | €142,426 | +€128,642 | +933% |
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 23 October 2026 via checked.be.