MDG LEGALE: 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.
MDG LEGALE
Largest movements
- Cash +€20,255
up €20,255 (+100%), from €20,222 to €40,476
mainly Net result for the year (+€21,070) and Tax, wage and social debts (+€4,342)
- Reserves +€20,237
up €20,237 (+453%), from €4,467 to €24,704
- Trade debts -€5,785
down €5,785 (-98.6%), from €5,867 to €82
- Tax, wage and social debts +€4,342
up €4,342 (+110%), from €3,948 to €8,291
- Other debts +€1,853
up €1,853 (+52.1%), from €3,559 to €5,412
- Gross operating margin +€20,770
up €20,770 (+247%), from €8,404 to €29,175
- Taxes +€4,310
up €4,310 (+193%), from €2,238 to €6,548
- Other operating charges +€498
up €498 (+77.8%), from €640 to €1,138
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 | €20,591 | €41,115 | +€20,525 | +99.7% |
| Fixed assets | 21/28 | €369 | €369 | = | 0.0% |
| Financial fixed assets | 28 | €369 | €369 | = | 0.0% |
| Current assets | 29/58 | €20,222 | €40,746 | +€20,525 | +101% |
| Cash at bank and in hand | 54/58 | €20,222 | €40,476 | +€20,255 | +100% |
| Deferred charges and accrued income | 490/1 | - | €270 | +€270 | |
| Total equity and liabilities | 10/49 | €20,591 | €41,115 | +€20,525 | +99.7% |
| Equity | 10/15 | €6,467 | €26,704 | +€20,237 | +313% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €4,467 | €24,704 | +€20,237 | +453% |
| Distributable reserves | 133 | €4,467 | €24,704 | +€20,237 | +453% |
| Amounts payable | 17/49 | €14,124 | €14,412 | +€288 | +2.0% |
| Amounts payable within one year | 42/48 | €13,375 | €13,785 | +€410 | +3.1% |
| Trade debts | 44 | €5,867 | €82 | -€5,785 | -98.6% |
| Suppliers | 440/4 | €5,867 | €82 | -€5,785 | -98.6% |
| Taxes, remuneration and social security | 45 | €3,948 | €8,291 | +€4,342 | +110% |
| Taxes | 450/3 | €3,948 | €8,291 | +€4,342 | +110% |
| Other amounts payable | 47/48 | €3,559 | €5,412 | +€1,853 | +52.1% |
| Accrued charges and deferred income | 492/3 | €749 | €627 | -€122 | -16.2% |
| Other operating charges | 640/8 | €640 | €1,138 | +€498 | +77.8% |
| Gross operating margin | 9900 | €8,404 | €29,175 | +€20,770 | +247% |
| Operating profit (loss) | 9901 | €7,764 | €28,037 | +€20,272 | +261% |
| Financial income | 75/76B | €0 | €0 | -€0 | -38.9% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -38.9% |
| Financial charges | 65/66B | €200 | €419 | +€219 | +109% |
| Recurring financial charges | 65 | €200 | €419 | +€219 | +109% |
| Profit (loss) for the period before taxes | 9903 | €7,564 | €27,617 | +€20,053 | +265% |
| Income taxes | 67/77 | €2,238 | €6,548 | +€4,310 | +193% |
| Profit (loss) for the period | 9904 | €5,326 | €21,070 | +€15,744 | +296% |
| Profit (loss) for the period to be appropriated | 9905 | €5,326 | €21,070 | +€15,744 | +296% |
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.