DI LEGNO CONSTRUCT: 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.
DI LEGNO CONSTRUCT
Largest movements
- Stocks and contracts +€1.1m
up €1.1m (+26.0%), from €4.4m to €5.5m
of which Contracts in progress: +€1.1m
- Cash +€420,599
up €420,599 (+102.5%), from €410,327 to €830,926
mainly Advances received (+€1.6m) and Other debts (+€544,753)
- Advances received +€1.6m
up €1.6m (+89.0%), from €1.8m to €3.5m
- Short-term financial debts -€683,699
down €683,699 (-61.1%), from €1.1m to €435,474
- Other debts +€544,753
up €544,753 (+25.4%), from €2.1m to €2.7m
- Trade debts -€93,268
down €93,268 (-33.9%), from €275,190 to €181,922
- Profit (loss) carried forward +€85,344
up €85,344 (+65.4%), from -€130,448 to -€45,104
- Gross operating margin +€199,818
up €199,818, from -€29,140 to €170,679
- Other operating charges -€10,048
down €10,048 (-79.6%), from €12,631 to €2,582
- Depreciation +€4,587
up €4,587 (+47.6%), from €9,628 to €14,215
- Financial charges +€3,813
up €3,813 (+122.3%), from €3,118 to €6,931
- Staff costs +€2,203
up €2,203 (+3.7%), from €59,519 to €61,722
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 | €5,279,845 | €6,865,304 | +€1.6m | +30.0% |
| Fixed assets | 21/28 | €65,651 | €65,191 | -€460 | -0.7% |
| Tangible fixed assets | 22/27 | €57,406 | €59,441 | +€2,035 | +3.5% |
| Plant, machinery and equipment | 23 | €21,770 | €15,638 | -€6,133 | -28.2% |
| Furniture and vehicles | 24 | €35,636 | €43,804 | +€8,168 | +22.9% |
| Financial fixed assets | 28 | €8,245 | €5,750 | -€2,495 | -30.3% |
| Current assets | 29/58 | €5,214,194 | €6,800,112 | +€1.6m | +30.4% |
| Stocks and contracts in progress | 3 | €4,397,880 | €5,542,093 | +€1.1m | +26.0% |
| Stocks | 30/36 | €6,454 | €6,822 | +€368 | +5.7% |
| Contracts in progress | 37 | €4,391,426 | €5,535,271 | +€1.1m | +26.0% |
| Amounts receivable within one year | 40/41 | €405,444 | €418,852 | +€13,408 | +3.3% |
| Trade receivables | 40 | €173,962 | €106,675 | -€67,286 | -38.7% |
| Other amounts receivable | 41 | €231,483 | €312,177 | +€80,694 | +34.9% |
| Cash at bank and in hand | 54/58 | €410,327 | €830,926 | +€420,599 | +102.5% |
| Deferred charges and accrued income | 490/1 | €543 | €8,242 | +€7,699 | +1417.8% |
| Total equity and liabilities | 10/49 | €5,279,845 | €6,865,304 | +€1.6m | +30.0% |
| Equity | 10/15 | -€105,448 | -€20,104 | +€85,344 | +80.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€130,448 | -€45,104 | +€85,344 | +65.4% |
| Amounts payable | 17/49 | €5,385,293 | €6,885,408 | +€1.5m | +27.9% |
| Amounts payable within one year | 42/48 | €5,385,293 | €6,865,408 | +€1.5m | +27.5% |
| Financial debts | 43 | €1,119,173 | €435,474 | -€683,699 | -61.1% |
| Credit institutions | 430/8 | €1,119,173 | €435,474 | -€683,699 | -61.1% |
| Trade debts | 44 | €275,190 | €181,922 | -€93,268 | -33.9% |
| Suppliers | 440/4 | €275,190 | €181,922 | -€93,268 | -33.9% |
| Advances received on contracts in progress | 46 | €1,829,622 | €3,458,288 | +€1.6m | +89.0% |
| Taxes, remuneration and social security | 45 | €18,367 | €102,030 | +€83,664 | +455.5% |
| Taxes | 450/3 | €8,891 | €91,553 | +€82,663 | +929.8% |
| Remuneration and social security | 454/9 | €9,476 | €10,477 | +€1,001 | +10.6% |
| Other amounts payable | 47/48 | €2,142,941 | €2,687,693 | +€544,753 | +25.4% |
| Accrued charges and deferred income | 492/3 | - | €20,000 | +€20,000 | |
| Non-recurring operating income | 76A | €17,512 | - | -€17,512 | |
| Remuneration, social security and pensions | 62 | €59,519 | €61,722 | +€2,203 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,628 | €14,215 | +€4,587 | +47.6% |
| Other operating charges | 640/8 | €12,631 | €2,582 | -€10,048 | -79.6% |
| Gross operating margin | 9900 | -€29,140 | €170,679 | +€199,818 | |
| Operating profit (loss) | 9901 | -€110,917 | €92,160 | +€203,077 | |
| Financial income | 75/76B | - | €364 | +€364 | |
| Recurring financial income | 75 | - | €364 | +€364 | |
| Financial charges | 65/66B | €3,118 | €6,931 | +€3,813 | +122.3% |
| Recurring financial charges | 65 | €3,118 | €6,931 | +€3,813 | +122.3% |
| Profit (loss) for the period before taxes | 9903 | -€114,035 | €85,593 | +€199,628 | |
| Income taxes | 67/77 | €262 | €249 | -€13 | -4.9% |
| Profit (loss) for the period | 9904 | -€114,297 | €85,344 | +€199,641 | |
| Profit (loss) for the period to be appropriated | 9905 | -€114,297 | €85,344 | +€199,641 |
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 9 October 2026 via checked.be.