E-Compta LEGRAIN: 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.
E-Compta LEGRAIN
Largest movements
- Current investments +€45,000
new in 2025: €45,000
- Cash -€17,853
down €17,853 (-37.9%), from €47,109 to €29,257
mainly Contributions, distributions and other (-€75,000) and Current investments (-€45,000)
- Tangible fixed assets -€9,627
down €9,627 (-83.5%), from €11,529 to €1,902
- Other debts +€64,041
up €64,041 (+57210.5%), from €112 to €64,153
- Reserves -€49,250
down €49,250 (-94.9%), from €51,913 to €2,663
- Tax, wage and social debts +€11,352
up €11,352 (+382.7%), from €2,966 to €14,319
- Current portion of long-term debt -€6,796
down €6,796 (-70.8%), from €9,593 to €2,797
- Debts after one year -€2,797
no longer reported in 2025 (was €2,797)
- Gross operating margin +€2,831
up €2,831 (+6.5%), from €43,562 to €46,393
- Financial charges -€1,470
down €1,470 (-81.8%), from €1,797 to €328
- Taxes +€1,294
up €1,294 (+15.7%), from €8,239 to €9,533
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 | €68,949 | €86,336 | +€17,388 | +25.2% |
| Fixed assets | 21/28 | €11,529 | €1,902 | -€9,627 | -83.5% |
| Tangible fixed assets | 22/27 | €11,529 | €1,902 | -€9,627 | -83.5% |
| Leasing and similar rights | 25 | €11,529 | €1,902 | -€9,627 | -83.5% |
| Current assets | 29/58 | €57,420 | €84,434 | +€27,015 | +47.0% |
| Amounts receivable within one year | 40/41 | €10,273 | €10,139 | -€134 | -1.3% |
| Trade receivables | 40 | €10,273 | €10,139 | -€134 | -1.3% |
| Current investments | 50/53 | - | €45,000 | +€45,000 | |
| Cash at bank and in hand | 54/58 | €47,109 | €29,257 | -€17,853 | -37.9% |
| Deferred charges and accrued income | 490/1 | €37 | €39 | +€1 | +3.3% |
| Total equity and liabilities | 10/49 | €68,949 | €86,336 | +€17,388 | +25.2% |
| Equity | 10/15 | €52,913 | €3,663 | -€49,250 | -93.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €51,913 | €2,663 | -€49,250 | -94.9% |
| Distributable reserves | 133 | €51,913 | €2,663 | -€49,250 | -94.9% |
| Amounts payable | 17/49 | €16,036 | €82,673 | +€66,637 | +415.6% |
| Amounts payable after more than one year | 17 | €2,797 | - | -€2,797 | |
| Financial debts | 170/4 | €2,797 | - | -€2,797 | |
| Amounts payable within one year | 42/48 | €13,239 | €82,673 | +€69,434 | +524.5% |
| Current portion of amounts payable after more than one year | 42 | €9,593 | €2,797 | -€6,796 | -70.8% |
| Trade debts | 44 | €567 | €1,404 | +€837 | +147.6% |
| Suppliers | 440/4 | €567 | €1,404 | +€837 | +147.6% |
| Taxes, remuneration and social security | 45 | €2,966 | €14,319 | +€11,352 | +382.7% |
| Taxes | 450/3 | €2,966 | €14,319 | +€11,352 | +382.7% |
| Other amounts payable | 47/48 | €112 | €64,153 | +€64,041 | +57210.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,627 | €9,627 | = | 0.0% |
| Other operating charges | 640/8 | €1,359 | €1,204 | -€155 | -11.4% |
| Gross operating margin | 9900 | €43,562 | €46,393 | +€2,831 | +6.5% |
| Operating profit (loss) | 9901 | €32,576 | €35,562 | +€2,986 | +9.2% |
| Financial income | 75/76B | €28 | €49 | +€21 | +78.0% |
| Recurring financial income | 75 | €28 | €49 | +€21 | +78.0% |
| Financial charges | 65/66B | €1,797 | €328 | -€1,470 | -81.8% |
| Recurring financial charges | 65 | €1,797 | €328 | -€1,470 | -81.8% |
| Profit (loss) for the period before taxes | 9903 | €30,806 | €35,283 | +€4,477 | +14.5% |
| Income taxes | 67/77 | €8,239 | €9,533 | +€1,294 | +15.7% |
| Profit (loss) for the period | 9904 | €22,567 | €25,750 | +€3,183 | +14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,567 | €25,750 | +€3,183 | +14.1% |
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 8 October 2026 via checked.be.