Ateliers Legrand: 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.
Ateliers Legrand
Largest movements
- Receivables after one year -€25,000
down €25,000 (-20.0%), from €125,000 to €100,000
- Reserves -€407,062
down €407,062 (-49.3%), from €826,491 to €419,429
of which Tax-exempt reserves: -€407,062
- Profit (loss) carried forward +€350,469
up €350,469, from -€348,002 to €2,467
- Provisions -€170,987
no longer reported in 2024 (was €170,987)
- Trade debts +€103,431
up €103,431 (+13,520%), from €765 to €104,196
- Accrued charges and deferred income +€80,000
up €80,000 (+64.0%), from €125,000 to €205,000
- Gross operating margin -€236,606
down €236,606, from €49,849 to -€186,757
- Taxes +€38,231
new in 2024: €38,231
- Financial income -€27,100
down €27,100 (-98.4%), from €27,537 to €438
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,096,737 | €1,062,257 | -€34,481 | -3.1% |
| Fixed assets | 21/28 | €123,761 | €121,378 | -€2,383 | -1.9% |
| Tangible fixed assets | 22/27 | €123,761 | €121,378 | -€2,383 | -1.9% |
| Land and buildings | 22 | €118,200 | €118,200 | = | 0.0% |
| Plant, machinery and equipment | 23 | €5,561 | €3,178 | -€2,383 | -42.9% |
| Current assets | 29/58 | €972,976 | €940,878 | -€32,097 | -3.3% |
| Amounts receivable after more than one year | 29 | €125,000 | €100,000 | -€25,000 | -20.0% |
| Other amounts receivable | 291 | €125,000 | €100,000 | -€25,000 | -20.0% |
| Amounts receivable within one year | 40/41 | €847,332 | €839,949 | -€7,383 | -0.9% |
| Trade receivables | 40 | €51,808 | €3,408 | -€48,400 | -93.4% |
| Other amounts receivable | 41 | €795,524 | €836,541 | +€41,017 | +5.2% |
| Cash at bank and in hand | 54/58 | €644 | €930 | +€285 | +44.3% |
| Total equity and liabilities | 10/49 | €1,096,737 | €1,062,257 | -€34,481 | -3.1% |
| Equity | 10/15 | €659,989 | €603,396 | -€56,593 | -8.6% |
| Contributions | 10/11 | €181,500 | €181,500 | = | 0.0% |
| Capital | 10 | €181,500 | €181,500 | = | 0.0% |
| Issued capital | 100 | €181,500 | €181,500 | = | 0.0% |
| Reserves | 13 | €826,491 | €419,429 | -€407,062 | -49.3% |
| Non-distributable reserves | 130/1 | €10,122 | €10,122 | = | 0.0% |
| Legal reserve | 130 | €4,958 | €4,958 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,164 | €5,164 | = | 0.0% |
| Tax-exempt reserves | 132 | €442,937 | €35,875 | -€407,062 | -91.9% |
| Distributable reserves | 133 | €373,432 | €373,432 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€348,002 | €2,467 | +€350,469 | |
| Provisions and deferred taxes | 16 | €170,987 | - | -€170,987 | |
| Deferred taxes | 168 | €170,987 | - | -€170,987 | |
| Amounts payable | 17/49 | €265,761 | €458,860 | +€193,099 | +72.7% |
| Amounts payable within one year | 42/48 | €140,761 | €253,860 | +€113,099 | +80.3% |
| Trade debts | 44 | €765 | €104,196 | +€103,431 | +13,520% |
| Suppliers | 440/4 | €765 | €104,196 | +€103,431 | +13,520% |
| Taxes, remuneration and social security | 45 | €1,713 | €21,421 | +€19,708 | +1,151% |
| Taxes | 450/3 | €1,713 | €21,421 | +€19,708 | +1,151% |
| Other amounts payable | 47/48 | €138,283 | €128,244 | -€10,040 | -7.3% |
| Accrued charges and deferred income | 492/3 | €125,000 | €205,000 | +€80,000 | +64.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,589 | €2,383 | +€794 | +50.0% |
| Gross operating margin | 9900 | €49,849 | -€186,757 | -€236,606 | |
| Operating profit (loss) | 9901 | €48,260 | -€189,140 | -€237,400 | |
| Financial income | 75/76B | €27,537 | €438 | -€27,100 | -98.4% |
| Recurring financial income | 75 | €27,537 | €438 | -€27,100 | -98.4% |
| Financial charges | 65/66B | €505 | €647 | +€142 | +28.1% |
| Recurring financial charges | 65 | €505 | €647 | +€142 | +28.1% |
| Profit (loss) for the period before taxes | 9903 | €75,293 | -€189,349 | -€264,642 | |
| Transfer from deferred taxes | 780 | - | €170,987 | +€170,987 | |
| Income taxes | 67/77 | - | €38,231 | +€38,231 | |
| Profit (loss) for the period | 9904 | €75,293 | -€56,593 | -€131,886 | |
| Transfer from tax-exempt reserves | 789 | - | €407,062 | +€407,062 | |
| Profit (loss) for the period to be appropriated | 9905 | €75,293 | €350,469 | +€275,177 | +365% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.