CONSTRUCTION LEGRAND: what changed
Two fiscal 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.
CONSTRUCTION LEGRAND
Largest movements
- Cash +€292,188
up €292,188 (+1016.4%), from €28,749 to €320,937
mainly Net result for the year (+€229,779) and Depreciation (+€172,029)
- Receivables within one year -€129,645
down €129,645 (-32.7%), from €396,998 to €267,354
of which Trade receivables: -€85,585
- Tangible fixed assets -€94,623
down €94,623 (-9.1%), from €1.0m to €949,820
- Reserves +€196,402
up €196,402 (+82.9%), from €236,910 to €433,313
of which Distributable reserves: +€196,402
- Debts after one year -€112,643
down €112,643 (-16.2%), from €695,404 to €582,761
- Advances received -€105,227
down €105,227 (-44.7%), from €235,541 to €130,314
- Tax, wage and social debts +€90,809
up €90,809 (+474.3%), from €19,145 to €109,955
of which Taxes: +€76,564
- Gross operating margin +€699,493
up €699,493 (+41.3%), from €1.7m to €2.4m
- Staff costs +€380,166
up €380,166 (+26.0%), from €1.5m to €1.8m
- Taxes +€106,422
up €106,422 (+7941.6%), from €1,340 to €107,762
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 | €1,636,032 | €1,702,328 | +€66,297 | +4.1% |
| Fixed assets | 21/28 | €1,044,628 | €950,809 | -€93,819 | -9.0% |
| Tangible fixed assets | 22/27 | €1,044,443 | €949,820 | -€94,623 | -9.1% |
| Land and buildings | 22 | €466,378 | €449,309 | -€17,069 | -3.7% |
| Plant, machinery and equipment | 23 | €280,982 | €234,012 | -€46,970 | -16.7% |
| Furniture and vehicles | 24 | €297,083 | €266,500 | -€30,584 | -10.3% |
| Financial fixed assets | 28 | €185 | €989 | +€804 | +434.6% |
| Current assets | 29/58 | €591,403 | €751,519 | +€160,116 | +27.1% |
| Stocks and contracts in progress | 3 | €132,588 | €134,084 | +€1,496 | +1.1% |
| Stocks | 30/36 | €132,588 | €134,084 | +€1,496 | +1.1% |
| Amounts receivable within one year | 40/41 | €396,998 | €267,354 | -€129,645 | -32.7% |
| Trade receivables | 40 | €348,567 | €262,982 | -€85,585 | -24.6% |
| Other amounts receivable | 41 | €48,431 | €4,372 | -€44,060 | -91.0% |
| Cash at bank and in hand | 54/58 | €28,749 | €320,937 | +€292,188 | +1016.4% |
| Deferred charges and accrued income | 490/1 | €33,068 | €29,144 | -€3,924 | -11.9% |
| Total equity and liabilities | 10/49 | €1,636,032 | €1,702,328 | +€66,297 | +4.1% |
| Equity | 10/15 | €263,657 | €457,724 | +€194,067 | +73.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €236,910 | €433,313 | +€196,402 | +82.9% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €235,055 | €431,458 | +€196,402 | +83.6% |
| Investment grants | 15 | €16,747 | €14,411 | -€2,336 | -13.9% |
| Amounts payable | 17/49 | €1,372,374 | €1,244,604 | -€127,770 | -9.3% |
| Amounts payable after more than one year | 17 | €695,404 | €582,761 | -€112,643 | -16.2% |
| Financial debts | 170/4 | €695,404 | €582,761 | -€112,643 | -16.2% |
| Amounts payable within one year | 42/48 | €676,970 | €661,843 | -€15,127 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €165,816 | €160,424 | -€5,392 | -3.3% |
| Trade debts | 44 | €256,468 | €260,835 | +€4,366 | +1.7% |
| Suppliers | 440/4 | €256,468 | €260,835 | +€4,366 | +1.7% |
| Advances received on contracts in progress | 46 | €235,541 | €130,314 | -€105,227 | -44.7% |
| Taxes, remuneration and social security | 45 | €19,145 | €109,955 | +€90,809 | +474.3% |
| Taxes | 450/3 | €5,959 | €82,523 | +€76,564 | +1284.7% |
| Remuneration and social security | 454/9 | €13,186 | €27,432 | +€14,246 | +108.0% |
| Other amounts payable | 47/48 | - | €316 | +€316 | |
| Remuneration, social security and pensions | 62 | €1,464,760 | €1,844,927 | +€380,166 | +26.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €188,312 | €172,029 | -€16,283 | -8.6% |
| Other operating charges | 640/8 | €13,391 | €12,818 | -€573 | -4.3% |
| Non-recurring operating charges | 66A | €249 | €361 | +€111 | +44.6% |
| Gross operating margin | 9900 | €1,695,143 | €2,394,635 | +€699,493 | +41.3% |
| Operating profit (loss) | 9901 | €28,430 | €364,501 | +€336,071 | +1182.1% |
| Financial income | 75/76B | €14,188 | €10,469 | -€3,720 | -26.2% |
| Recurring financial income | 75 | €14,188 | €10,469 | -€3,720 | -26.2% |
| Financial charges | 65/66B | €32,751 | €37,428 | +€4,677 | +14.3% |
| Recurring financial charges | 65 | €32,751 | €37,428 | +€4,677 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | €9,867 | €337,541 | +€327,674 | +3320.8% |
| Income taxes | 67/77 | €1,340 | €107,762 | +€106,422 | +7941.6% |
| Profit (loss) for the period | 9904 | €8,527 | €229,779 | +€221,252 | +2594.6% |
| Profit (loss) for the period to be appropriated | 9905 | €8,527 | €229,779 | +€221,252 | +2594.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.