Immo 3 CV Legrand: what changed
What changed
Immo 3 CV Legrand
filed annual accounts (NBB)
Net result for the year
€1,041
2024 · €4,241-€3,201
Equity
€437,898
2024 · €441,286-€3,388
Cash
€22,065
2024 · €12,165+€9,900
Balance sheet total
€487,186
2024 · €500,362-€13,175
Largest movements
Assets
- Tangible fixed assets -€22,121
down €22,121 (-4.5%), from €486,435 to €464,315
- Cash +€9,900
up €9,900 (+81.4%), from €12,165 to €22,065
mainly Depreciation (+€22,121) and Net result for the year (+€1,041)
Equity and liabilities
- Reserves +€8,430
up €8,430 (+11.3%), from €74,739 to €83,169
of which Distributable reserves: +€8,378
- Revaluation surpluses -€8,378
down €8,378 (-6.1%), from €138,226 to €129,848
- Debts after one year -€7,592
down €7,592 (-16.4%), from €46,193 to €38,601
Income statement
- Gross operating margin -€4,232
down €4,232 (-11.5%), from €36,708 to €32,476
- Taxes -€1,046
down €1,046 (-24.7%), from €4,239 to €3,193
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€4,241
Gross operating margin
-€4,232
Other operating charges
-€142
Financial charges
+€127
Taxes
+€1,046
Result 2025
€1,041
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€21,790
Investment
€0
Financing
-€11,890
Cash 2024
€12,165
From operations (derived)
+€21,790
Net result for the year
+€1,041
Depreciation
+€22,121
Receivables within one year
+€954
Trade debts
+€146
Tax, wage and social debts
-€1,371
Other debts
-€87
Accrued charges and deferred income
-€1,013
Financing
-€11,890
Debts after one year
-€7,592
Current portion of long-term debt
+€130
Contributions, distributions and other
-€4,429
Cash 2025
€22,065
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €500,362 | €487,186 | -€13,175 | -2.6% |
| Fixed assets | 21/28 | €486,435 | €464,315 | -€22,121 | -4.5% |
| Tangible fixed assets | 22/27 | €486,435 | €464,315 | -€22,121 | -4.5% |
| Land and buildings | 22 | €486,435 | €464,315 | -€22,121 | -4.5% |
| Current assets | 29/58 | €13,926 | €22,872 | +€8,945 | +64.2% |
| Amounts receivable within one year | 40/41 | €1,761 | €807 | -€954 | -54.2% |
| Other amounts receivable | 41 | €1,761 | €807 | -€954 | -54.2% |
| Cash at bank and in hand | 54/58 | €12,165 | €22,065 | +€9,900 | +81.4% |
| Total equity and liabilities | 10/49 | €500,362 | €487,186 | -€13,175 | -2.6% |
| Equity | 10/15 | €441,286 | €437,898 | -€3,388 | -0.8% |
| Contributions | 10/11 | €170,550 | €170,550 | = | 0.0% |
| Capital | 10 | €170,550 | €170,550 | = | 0.0% |
| Issued capital | 100 | €170,550 | €170,550 | = | 0.0% |
| Revaluation surpluses | 12 | €138,226 | €129,848 | -€8,378 | -6.1% |
| Reserves | 13 | €74,739 | €83,169 | +€8,430 | +11.3% |
| Non-distributable reserves | 130/1 | €3,514 | €3,566 | +€52 | +1.5% |
| Legal reserve | 130 | €3,514 | €3,566 | +€52 | +1.5% |
| Distributable reserves | 133 | €71,224 | €79,602 | +€8,378 | +11.8% |
| Profit (loss) carried forward | 14 | €57,772 | €54,332 | -€3,440 | -6.0% |
| Amounts payable | 17/49 | €59,076 | €49,288 | -€9,787 | -16.6% |
| Amounts payable after more than one year | 17 | €46,193 | €38,601 | -€7,592 | -16.4% |
| Financial debts | 170/4 | €46,193 | €38,601 | -€7,592 | -16.4% |
| Amounts payable within one year | 42/48 | €11,870 | €10,688 | -€1,182 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €7,462 | €7,592 | +€130 | +1.7% |
| Trade debts | 44 | €613 | €759 | +€146 | +23.8% |
| Suppliers | 440/4 | €613 | €759 | +€146 | +23.8% |
| Taxes, remuneration and social security | 45 | €2,700 | €1,329 | -€1,371 | -50.8% |
| Taxes | 450/3 | €2,700 | €1,329 | -€1,371 | -50.8% |
| Other amounts payable | 47/48 | €1,096 | €1,009 | -€87 | -7.9% |
| Accrued charges and deferred income | 492/3 | €1,013 | - | -€1,013 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,121 | €22,121 | = | 0.0% |
| Other operating charges | 640/8 | €4,977 | €5,119 | +€142 | +2.8% |
| Gross operating margin | 9900 | €36,708 | €32,476 | -€4,232 | -11.5% |
| Operating profit (loss) | 9901 | €9,611 | €5,237 | -€4,373 | -45.5% |
| Financial charges | 65/66B | €1,130 | €1,003 | -€127 | -11.2% |
| Recurring financial charges | 65 | €1,130 | €1,003 | -€127 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €8,480 | €4,234 | -€4,246 | -50.1% |
| Income taxes | 67/77 | €4,239 | €3,193 | -€1,046 | -24.7% |
| Profit (loss) for the period | 9904 | €4,241 | €1,041 | -€3,201 | -75.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,241 | €1,041 | -€3,201 | -75.5% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.