LEGYP: 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.
LEGYP
Largest movements
- Receivables within one year +€63,925
up €63,925 (+2,302%), from €2,778 to €66,703
of which Other amounts receivable: +€63,911
- Cash -€56,121
down €56,121 (-85.4%), from €65,750 to €9,630
mainly Receivables within one year (-€63,925) and Other debts (-€1,348)
- Tangible fixed assets -€1,136
down €1,136 (-13.5%), from €8,414 to €7,278
- Profit (loss) carried forward +€6,747
up €6,747 (+30.3%), from -€22,272 to -€15,525
- Other debts -€1,348
no longer reported in 2025 (was €1,348)
- Tax, wage and social debts +€1,269
up €1,269 (+47.6%), from €2,666 to €3,935
- Gross operating margin +€5,863
up €5,863 (+312%), from €1,881 to €7,745
- Financial income +€3,884
new in 2025: €3,884
- Taxes +€1,675
up €1,675 (+115%), from €1,461 to €3,136
- Depreciation -€912
down €912 (-44.5%), from €2,048 to €1,136
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 | €76,942 | €83,610 | +€6,668 | +8.7% |
| Fixed assets | 21/28 | €8,414 | €7,278 | -€1,136 | -13.5% |
| Tangible fixed assets | 22/27 | €8,414 | €7,278 | -€1,136 | -13.5% |
| Land and buildings | 22 | €8,414 | €7,278 | -€1,136 | -13.5% |
| Current assets | 29/58 | €68,528 | €76,332 | +€7,805 | +11.4% |
| Amounts receivable within one year | 40/41 | €2,778 | €66,703 | +€63,925 | +2,302% |
| Trade receivables | 40 | €2,643 | €2,657 | +€14 | +0.5% |
| Other amounts receivable | 41 | €135 | €64,046 | +€63,911 | +47,500% |
| Cash at bank and in hand | 54/58 | €65,750 | €9,630 | -€56,121 | -85.4% |
| Total equity and liabilities | 10/49 | €76,942 | €83,610 | +€6,668 | +8.7% |
| Equity | 10/15 | €72,928 | €79,675 | +€6,747 | +9.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €89,000 | €89,000 | = | 0.0% |
| Distributable reserves | 133 | €89,000 | €89,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,272 | -€15,525 | +€6,747 | +30.3% |
| Amounts payable | 17/49 | €4,013 | €3,935 | -€78 | -2.0% |
| Amounts payable within one year | 42/48 | €4,013 | €3,935 | -€78 | -2.0% |
| Taxes, remuneration and social security | 45 | €2,666 | €3,935 | +€1,269 | +47.6% |
| Taxes | 450/3 | €2,666 | €3,935 | +€1,269 | +47.6% |
| Other amounts payable | 47/48 | €1,348 | - | -€1,348 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,048 | €1,136 | -€912 | -44.5% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €1,881 | €7,745 | +€5,863 | +312% |
| Operating profit (loss) | 9901 | -€551 | €6,221 | +€6,772 | |
| Financial income | 75/76B | - | €3,884 | +€3,884 | |
| Recurring financial income | 75 | - | €3,884 | +€3,884 | |
| Financial charges | 65/66B | €221 | €222 | +€1 | +0.7% |
| Recurring financial charges | 65 | €221 | €222 | +€1 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | -€772 | €9,882 | +€10,654 | |
| Income taxes | 67/77 | €1,461 | €3,136 | +€1,675 | +115% |
| Profit (loss) for the period | 9904 | -€2,233 | €6,747 | +€8,980 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,233 | €6,747 | +€8,980 |
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 17 October 2026 via checked.be.