Docteur Marc 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.
Docteur Marc LEGRAND
Largest movements
- Cash -€61,999
down €61,999 (-64.8%), from €95,749 to €33,750
mainly Receivables within one year (-€25,855) and Net result for the year (-€23,847)
- Receivables within one year +€25,855
up €25,855 (+965%), from €2,680 to €28,536
- Tangible fixed assets +€4,143
up €4,143 (+7.8%), from €52,863 to €57,006
of which Furniture and vehicles: +€7,031
- Profit (loss) carried forward -€23,847
new in 2025: -€23,847
- Tax, wage and social debts -€10,072
down €10,072 (-48.5%), from €20,779 to €10,707
of which Taxes: -€10,072
- Trade debts +€1,918
up €1,918 (+886%), from €216 to €2,135
- Turnover -€149,983
down €149,983 (-90.3%), from €166,034 to €16,050
- Gross operating margin -€139,679
down €139,679, from €120,922 to -€18,757
- Taxes -€37,700
down €37,700 (-99.6%), from €37,835 to €135
- Purchases and services -€10,402
down €10,402 (-22.1%), from €47,110 to €36,708
- Depreciation +€1,685
up €1,685 (+39.1%), from €4,310 to €5,995
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 | €151,292 | €119,292 | -€32,000 | -21.2% |
| Fixed assets | 21/28 | €52,863 | €57,006 | +€4,143 | +7.8% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €52,863 | €57,006 | +€4,143 | +7.8% |
| Land and buildings | 22 | €45,749 | €43,645 | -€2,104 | -4.6% |
| Furniture and vehicles | 24 | €3,978 | €11,008 | +€7,031 | +177% |
| Other tangible fixed assets | 26 | €3,136 | €2,352 | -€784 | -25.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €98,429 | €62,286 | -€36,143 | -36.7% |
| Amounts receivable within one year | 40/41 | €2,680 | €28,536 | +€25,855 | +965% |
| Other amounts receivable | 41 | €2,680 | €28,536 | +€25,855 | +965% |
| Cash at bank and in hand | 54/58 | €95,749 | €33,750 | -€61,999 | -64.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €151,292 | €119,292 | -€32,000 | -21.2% |
| Equity | 10/15 | €130,297 | €106,450 | -€23,847 | -18.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €117,897 | €117,897 | = | 0.0% |
| Distributable reserves | 133 | €117,897 | €117,897 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€23,847 | -€23,847 | |
| Amounts payable | 17/49 | €20,996 | €12,842 | -€8,154 | -38.8% |
| Amounts payable within one year | 42/48 | €20,996 | €12,842 | -€8,154 | -38.8% |
| Trade debts | 44 | €216 | €2,135 | +€1,918 | +886% |
| Suppliers | 440/4 | €216 | €2,135 | +€1,918 | +886% |
| Taxes, remuneration and social security | 45 | €20,779 | €10,707 | -€10,072 | -48.5% |
| Taxes | 450/3 | €20,779 | €10,707 | -€10,072 | -48.5% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Turnover | 70 | €166,034 | €16,050 | -€149,983 | -90.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €47,110 | €36,708 | -€10,402 | -22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,310 | €5,995 | +€1,685 | +39.1% |
| Other operating charges | 640/8 | €648 | €615 | -€34 | -5.2% |
| Gross operating margin | 9900 | €120,922 | -€18,757 | -€139,679 | |
| Operating profit (loss) | 9901 | €115,964 | -€25,366 | -€141,331 | |
| Financial income | 75/76B | €426 | €1,942 | +€1,515 | +355% |
| Recurring financial income | 75 | €426 | €1,942 | +€1,515 | +355% |
| Financial charges | 65/66B | €301 | €287 | -€14 | -4.7% |
| Recurring financial charges | 65 | €301 | €287 | -€14 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €116,089 | -€23,712 | -€139,801 | |
| Income taxes | 67/77 | €37,835 | €135 | -€37,700 | -99.6% |
| Profit (loss) for the period | 9904 | €78,254 | -€23,847 | -€102,101 | |
| Profit (loss) for the period to be appropriated | 9905 | €78,254 | -€23,847 | -€102,101 |
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 23 October 2026 via checked.be.