IMMO LEGRAND: 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.
IMMO LEGRAND
Largest movements
- Receivables within one year +€58,454
up €58,454 (+463.9%), from €12,600 to €71,054
of which Other amounts receivable: +€54,832
- Cash -€32,142
down €32,142 (-51.6%), from €62,336 to €30,194
mainly Receivables within one year (-€58,454) and Investment in fixed assets (net) (-€9,267)
- Other debts +€20,508
up €20,508 (+15.7%), from €130,948 to €151,456
- Reserves +€14,700
up €14,700 (+7.1%), from €206,795 to €221,495
of which Distributable reserves: +€14,700
- Trade debts -€5,896
down €5,896 (-66.7%), from €8,835 to €2,939
- Gross operating margin -€22,772
down €22,772 (-31.1%), from €73,239 to €50,467
- Taxes -€8,781
down €8,781 (-53.4%), from €16,456 to €7,675
- Depreciation +€2,413
up €2,413 (+24.0%), from €10,039 to €12,453
- Financial income -€773
down €773 (-70.0%), from €1,104 to €331
of which Financial income: -€419
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 | €516,304 | €539,533 | +€23,229 | +4.5% |
| Fixed assets | 21/28 | €440,144 | €436,959 | -€3,185 | -0.7% |
| Tangible fixed assets | 22/27 | €154,000 | €150,815 | -€3,185 | -2.1% |
| Land and buildings | 22 | €138,053 | €129,015 | -€9,038 | -6.5% |
| Plant, machinery and equipment | 23 | €0 | €7,029 | +€7,029 | |
| Furniture and vehicles | 24 | €951 | €1,539 | +€588 | +61.8% |
| Other tangible fixed assets | 26 | €14,996 | €13,232 | -€1,764 | -11.8% |
| Financial fixed assets | 28 | €286,144 | €286,144 | = | 0.0% |
| Current assets | 29/58 | €76,160 | €102,575 | +€26,415 | +34.7% |
| Amounts receivable within one year | 40/41 | €12,600 | €71,054 | +€58,454 | +463.9% |
| Trade receivables | 40 | - | €3,621 | +€3,621 | |
| Other amounts receivable | 41 | €12,600 | €67,432 | +€54,832 | +435.2% |
| Cash at bank and in hand | 54/58 | €62,336 | €30,194 | -€32,142 | -51.6% |
| Deferred charges and accrued income | 490/1 | €1,223 | €1,327 | +€104 | +8.5% |
| Total equity and liabilities | 10/49 | €516,304 | €539,533 | +€23,229 | +4.5% |
| Equity | 10/15 | €335,295 | €350,029 | +€14,734 | +4.4% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €206,795 | €221,495 | +€14,700 | +7.1% |
| Non-distributable reserves | 130/1 | €12,395 | €12,395 | = | 0.0% |
| Legal reserve | 130 | €12,395 | €12,395 | = | 0.0% |
| Distributable reserves | 133 | €194,400 | €209,100 | +€14,700 | +7.6% |
| Profit (loss) carried forward | 14 | €4,553 | €4,588 | +€34 | +0.8% |
| Amounts payable | 17/49 | €181,009 | €189,504 | +€8,495 | +4.7% |
| Amounts payable after more than one year | 17 | €620 | €620 | = | 0.0% |
| Other amounts payable | 178/9 | €620 | €620 | = | 0.0% |
| Amounts payable within one year | 42/48 | €171,949 | €181,278 | +€9,329 | +5.4% |
| Trade debts | 44 | €8,835 | €2,939 | -€5,896 | -66.7% |
| Suppliers | 440/4 | €8,835 | €2,939 | -€5,896 | -66.7% |
| Taxes, remuneration and social security | 45 | €32,166 | €26,883 | -€5,283 | -16.4% |
| Taxes | 450/3 | €32,166 | €26,883 | -€5,283 | -16.4% |
| Other amounts payable | 47/48 | €130,948 | €151,456 | +€20,508 | +15.7% |
| Accrued charges and deferred income | 492/3 | €8,440 | €7,606 | -€834 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,039 | €12,453 | +€2,413 | +24.0% |
| Other operating charges | 640/8 | €5,182 | €5,422 | +€241 | +4.6% |
| Gross operating margin | 9900 | €73,239 | €50,467 | -€22,772 | -31.1% |
| Operating profit (loss) | 9901 | €58,018 | €32,592 | -€25,426 | -43.8% |
| Financial income | 75/76B | €1,104 | €331 | -€773 | -70.0% |
| Recurring financial income | 75 | €750 | €331 | -€419 | -55.9% |
| Non-recurring financial income | 76B | €354 | - | -€354 | |
| Financial charges | 65/66B | €11,239 | €10,514 | -€725 | -6.5% |
| Recurring financial charges | 65 | €11,239 | €10,514 | -€725 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €47,883 | €22,410 | -€25,474 | -53.2% |
| Income taxes | 67/77 | €16,456 | €7,675 | -€8,781 | -53.4% |
| Profit (loss) for the period | 9904 | €31,428 | €14,734 | -€16,693 | -53.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,428 | €14,734 | -€16,693 | -53.1% |
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 2 October 2026 via checked.be.