Ets A.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.
Ets A.LEGRAND
Largest movements
- Cash -€25,147
down €25,147 (-29.6%), from €85,012 to €59,865
mainly Net result for the year (-€21,301) and Tax, wage and social debts (-€9,722)
- Stocks and contracts -€10,153
no longer reported in 2025 (was €10,153)
- Tangible fixed assets -€7,035
down €7,035 (-24.4%), from €28,811 to €21,776
of which Land and buildings: -€5,310
- Receivables within one year -€1,830
down €1,830 (-28.3%), from €6,465 to €4,635
of which Trade receivables: -€1,925
- Profit (loss) carried forward -€21,301
down €21,301 (-28.4%), from -€74,920 to -€96,221
- Tax, wage and social debts -€9,722
down €9,722 (-92.0%), from €10,565 to €843
of which Remuneration and social security: -€7,993
- Trade debts -€7,289
down €7,289 (-94.1%), from €7,744 to €455
- Debts after one year -€7,056
down €7,056 (-62.4%), from €11,301 to €4,245
- Staff costs -€50,478
down €50,478 (-72.1%), from €70,048 to €19,570
- Gross operating margin -€49,583
down €49,583 (-80.2%), from €61,833 to €12,250
- Taxes -€1,449
down €1,449, from €500 to -€949
- Depreciation +€1,160
up €1,160 (+19.7%), from €5,875 to €7,035
- Financial charges -€701
down €701 (-48.5%), from €1,444 to €743
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 | €131,373 | €86,276 | -€45,097 | -34.3% |
| Fixed assets | 21/28 | €28,980 | €21,776 | -€7,204 | -24.9% |
| Tangible fixed assets | 22/27 | €28,811 | €21,776 | -€7,035 | -24.4% |
| Land and buildings | 22 | €27,086 | €21,776 | -€5,310 | -19.6% |
| Furniture and vehicles | 24 | €1,725 | - | -€1,725 | |
| Financial fixed assets | 28 | €170 | - | -€170 | |
| Current assets | 29/58 | €102,393 | €64,500 | -€37,892 | -37.0% |
| Stocks and contracts in progress | 3 | €10,153 | - | -€10,153 | |
| Stocks | 30/36 | €10,153 | - | -€10,153 | |
| Amounts receivable within one year | 40/41 | €6,465 | €4,635 | -€1,830 | -28.3% |
| Trade receivables | 40 | €1,925 | - | -€1,925 | |
| Other amounts receivable | 41 | €4,540 | €4,635 | +€95 | +2.1% |
| Cash at bank and in hand | 54/58 | €85,012 | €59,865 | -€25,147 | -29.6% |
| Deferred charges and accrued income | 490/1 | €762 | - | -€762 | |
| Total equity and liabilities | 10/49 | €131,373 | €86,276 | -€45,097 | -34.3% |
| Equity | 10/15 | €94,978 | €73,677 | -€21,301 | -22.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €27,359 | €27,359 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €25,500 | €25,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€74,920 | -€96,221 | -€21,301 | -28.4% |
| Amounts payable | 17/49 | €36,395 | €12,599 | -€23,796 | -65.4% |
| Amounts payable after more than one year | 17 | €11,301 | €4,245 | -€7,056 | -62.4% |
| Financial debts | 170/4 | €11,301 | €4,245 | -€7,056 | -62.4% |
| Amounts payable within one year | 42/48 | €25,094 | €8,354 | -€16,740 | -66.7% |
| Current portion of amounts payable after more than one year | 42 | €6,785 | €7,056 | +€271 | +4.0% |
| Trade debts | 44 | €7,744 | €455 | -€7,289 | -94.1% |
| Suppliers | 440/4 | €7,744 | €455 | -€7,289 | -94.1% |
| Taxes, remuneration and social security | 45 | €10,565 | €843 | -€9,722 | -92.0% |
| Taxes | 450/3 | €2,571 | €843 | -€1,728 | -67.2% |
| Remuneration and social security | 454/9 | €7,993 | - | -€7,993 | |
| Non-recurring operating income | 76A | - | €10,794 | +€10,794 | |
| Remuneration, social security and pensions | 62 | €70,048 | €19,570 | -€50,478 | -72.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,875 | €7,035 | +€1,160 | +19.7% |
| Other operating charges | 640/8 | €9,721 | €10,221 | +€500 | +5.1% |
| Gross operating margin | 9900 | €61,833 | €12,250 | -€49,583 | -80.2% |
| Operating profit (loss) | 9901 | -€23,811 | -€24,575 | -€765 | -3.2% |
| Financial income | 75/76B | €2,910 | €3,068 | +€158 | +5.4% |
| Recurring financial income | 75 | €2,910 | €3,068 | +€158 | +5.4% |
| Financial charges | 65/66B | €1,444 | €743 | -€701 | -48.5% |
| Recurring financial charges | 65 | €1,444 | €743 | -€701 | -48.5% |
| Profit (loss) for the period before taxes | 9903 | -€22,345 | -€22,250 | +€95 | +0.4% |
| Income taxes | 67/77 | €500 | -€949 | -€1,449 | |
| Profit (loss) for the period | 9904 | -€22,845 | -€21,301 | +€1,543 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,845 | -€21,301 | +€1,543 | +6.8% |
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 18 October 2026 via checked.be.