NewMa Legis: 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.
NewMa Legis
Largest movements
- Cash +€32,709
up €32,709 (+472.5%), from €6,923 to €39,632
mainly Tax, wage and social debts (+€18,258) and Net result for the year (+€9,588)
- Deferred charges and accrued income -€3,104
no longer reported in 2025 (was €3,104)
- Receivables within one year -€2,221
no longer reported in 2025 (was €2,221)
- Tangible fixed assets -€1,048
down €1,048 (-37.5%), from €2,796 to €1,747
- Tax, wage and social debts +€18,258
up €18,258 (+682.5%), from €2,675 to €20,933
- Reserves +€9,500
up €9,500 (+165.2%), from €5,750 to €15,250
- Trade debts -€1,510
down €1,510 (-99.2%), from €1,523 to €13
- Gross operating margin +€5,253
up €5,253 (+55.5%), from €9,463 to €14,716
- Taxes +€1,278
up €1,278 (+47.8%), from €2,675 to €3,953
- Depreciation +€699
up €699 (+200.0%), from €349 to €1,048
- Financial charges -€360
down €360 (-73.9%), from €488 to €127
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.
Cash bridge derived
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 | €15,043 | €41,379 | +€26,336 | +175.1% |
| Fixed assets | 21/28 | €2,796 | €1,747 | -€1,048 | -37.5% |
| Tangible fixed assets | 22/27 | €2,796 | €1,747 | -€1,048 | -37.5% |
| Furniture and vehicles | 24 | €2,796 | €1,747 | -€1,048 | -37.5% |
| Current assets | 29/58 | €12,247 | €39,632 | +€27,385 | +223.6% |
| Amounts receivable within one year | 40/41 | €2,221 | - | -€2,221 | |
| Other amounts receivable | 41 | €2,221 | - | -€2,221 | |
| Cash at bank and in hand | 54/58 | €6,923 | €39,632 | +€32,709 | +472.5% |
| Deferred charges and accrued income | 490/1 | €3,104 | - | -€3,104 | |
| Total equity and liabilities | 10/49 | €15,043 | €41,379 | +€26,336 | +175.1% |
| Equity | 10/15 | €10,845 | €20,433 | +€9,588 | +88.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €5,750 | €15,250 | +€9,500 | +165.2% |
| Distributable reserves | 133 | €5,750 | €15,250 | +€9,500 | +165.2% |
| Profit (loss) carried forward | 14 | €95 | €183 | +€88 | +93.0% |
| Amounts payable | 17/49 | €4,198 | €20,946 | +€16,748 | +399.0% |
| Amounts payable within one year | 42/48 | €4,198 | €20,946 | +€16,748 | +399.0% |
| Trade debts | 44 | €1,523 | €13 | -€1,510 | -99.2% |
| Suppliers | 440/4 | €1,523 | €13 | -€1,510 | -99.2% |
| Taxes, remuneration and social security | 45 | €2,675 | €20,933 | +€18,258 | +682.5% |
| Taxes | 450/3 | €2,675 | €20,933 | +€18,258 | +682.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €349 | €1,048 | +€699 | +200.0% |
| Other operating charges | 640/8 | €106 | - | -€106 | |
| Gross operating margin | 9900 | €9,463 | €14,716 | +€5,253 | +55.5% |
| Operating profit (loss) | 9901 | €9,008 | €13,667 | +€4,660 | +51.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €488 | €127 | -€360 | -73.9% |
| Recurring financial charges | 65 | €488 | €127 | -€360 | -73.9% |
| Profit (loss) for the period before taxes | 9903 | €8,520 | €13,541 | +€5,021 | +58.9% |
| Income taxes | 67/77 | €2,675 | €3,953 | +€1,278 | +47.8% |
| Profit (loss) for the period | 9904 | €5,845 | €9,588 | +€3,743 | +64.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,845 | €9,588 | +€3,743 | +64.0% |
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 10 October 2026 via checked.be.