LEGEND SOFTWARE: 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.
LEGEND SOFTWARE
Largest movements
- Tangible fixed assets -€37,317
no longer reported in 2025 (was €37,317)
- Receivables within one year -€11,654
down €11,654 (-49.3%), from €23,654 to €12,000
- Cash -€1,793
down €1,793 (-7.9%), from €22,581 to €20,789
mainly Other debts (-€21,482) and Debts after one year (-€15,233)
- Other debts -€21,482
down €21,482 (-74.1%), from €29,009 to €7,528
- Debts after one year -€15,233
no longer reported in 2025 (was €15,233)
- Current portion of long-term debt -€5,896
no longer reported in 2025 (was €5,896)
- Tax, wage and social debts -€5,862
down €5,862 (-68.4%), from €8,568 to €2,706
- Trade debts -€3,783
down €3,783 (-81.0%), from €4,671 to €888
- Depreciation -€10,990
no longer reported in 2025 (was €10,990)
- Gross operating margin -€9,749
down €9,749 (-50.0%), from €19,485 to €9,737
- Other operating charges +€6,021
up €6,021 (+715%), from €842 to €6,863
- Taxes -€1,122
down €1,122 (-66.7%), from €1,682 to €560
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 | €84,194 | €32,789 | -€51,405 | -61.1% |
| Fixed assets | 21/28 | €37,317 | - | -€37,317 | |
| Tangible fixed assets | 22/27 | €37,317 | - | -€37,317 | |
| Furniture and vehicles | 24 | €37,317 | - | -€37,317 | |
| Current assets | 29/58 | €46,877 | €32,789 | -€14,088 | -30.1% |
| Amounts receivable within one year | 40/41 | €23,654 | €12,000 | -€11,654 | -49.3% |
| Trade receivables | 40 | €23,654 | €12,000 | -€11,654 | -49.3% |
| Cash at bank and in hand | 54/58 | €22,581 | €20,789 | -€1,793 | -7.9% |
| Deferred charges and accrued income | 490/1 | €642 | - | -€642 | |
| Total equity and liabilities | 10/49 | €84,194 | €32,789 | -€51,405 | -61.1% |
| Equity | 10/15 | €20,129 | €21,666 | +€1,537 | +7.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,529 | €3,066 | +€1,537 | +101% |
| Amounts payable | 17/49 | €64,065 | €11,123 | -€52,942 | -82.6% |
| Amounts payable after more than one year | 17 | €15,233 | - | -€15,233 | |
| Financial debts | 170/4 | €15,233 | - | -€15,233 | |
| Amounts payable within one year | 42/48 | €48,144 | €11,123 | -€37,021 | -76.9% |
| Current portion of amounts payable after more than one year | 42 | €5,896 | - | -€5,896 | |
| Trade debts | 44 | €4,671 | €888 | -€3,783 | -81.0% |
| Suppliers | 440/4 | €4,671 | €888 | -€3,783 | -81.0% |
| Taxes, remuneration and social security | 45 | €8,568 | €2,706 | -€5,862 | -68.4% |
| Taxes | 450/3 | €8,568 | €2,706 | -€5,862 | -68.4% |
| Other amounts payable | 47/48 | €29,009 | €7,528 | -€21,482 | -74.1% |
| Accrued charges and deferred income | 492/3 | €687 | - | -€687 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,990 | - | -€10,990 | |
| Other operating charges | 640/8 | €842 | €6,863 | +€6,021 | +715% |
| Gross operating margin | 9900 | €19,485 | €9,737 | -€9,749 | -50.0% |
| Operating profit (loss) | 9901 | €7,654 | €2,874 | -€4,780 | -62.4% |
| Financial income | 75/76B | €20 | €188 | +€168 | +838% |
| Recurring financial income | 75 | €20 | €188 | +€168 | +838% |
| Financial charges | 65/66B | €1,148 | €965 | -€183 | -15.9% |
| Recurring financial charges | 65 | €1,148 | €965 | -€183 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | €6,526 | €2,097 | -€4,430 | -67.9% |
| Income taxes | 67/77 | €1,682 | €560 | -€1,122 | -66.7% |
| Profit (loss) for the period | 9904 | €4,844 | €1,537 | -€3,307 | -68.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,844 | €1,537 | -€3,307 | -68.3% |
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 27 October 2026 via checked.be.