LEGNARO CONSTRUCTION: 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.
LEGNARO CONSTRUCTION
Largest movements
- Stocks and contracts -€135,500
down €135,500 (-100%), from €135,500 to €0
- Receivables within one year -€69,532
down €69,532 (-61.9%), from €112,251 to €42,719
of which Trade receivables: -€71,080
- Cash +€22,595
up €22,595 (+28.9%), from €78,187 to €100,782
mainly Stocks and contracts (+€135,500) and Receivables within one year (+€69,532)
- Tangible fixed assets +€4,592
up €4,592 (+63.9%), from €7,183 to €11,774
- Trade debts -€211,119
down €211,119 (-94.2%), from €224,227 to €13,108
- Profit (loss) carried forward +€38,968
up €38,968 (+65.0%), from €59,954 to €98,922
- Accrued charges and deferred income +€32,215
new in 2025: €32,215
- Other debts -€29,940
down €29,940 (-100%), from €29,940 to €0
- Tax, wage and social debts -€5,602
down €5,602 (-51.9%), from €10,788 to €5,186
of which Remuneration and social security: -€10,788
- Gross operating margin -€79,315
down €79,315 (-43.2%), from €183,459 to €104,145
- Staff costs -€72,934
down €72,934 (-70.6%), from €103,238 to €30,305
- Financial charges +€6,366
up €6,366 (+250%), from €2,550 to €8,916
- Other operating charges +€2,061
up €2,061 (+112%), from €1,836 to €3,897
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 | €343,508 | €168,030 | -€175,478 | -51.1% |
| Fixed assets | 21/28 | €7,983 | €12,574 | +€4,592 | +57.5% |
| Tangible fixed assets | 22/27 | €7,183 | €11,774 | +€4,592 | +63.9% |
| Furniture and vehicles | 24 | €7,183 | €11,774 | +€4,592 | +63.9% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €335,525 | €155,456 | -€180,069 | -53.7% |
| Stocks and contracts in progress | 3 | €135,500 | €0 | -€135,500 | -100% |
| Contracts in progress | 37 | €135,500 | €0 | -€135,500 | -100% |
| Amounts receivable within one year | 40/41 | €112,251 | €42,719 | -€69,532 | -61.9% |
| Trade receivables | 40 | €97,847 | €26,767 | -€71,080 | -72.6% |
| Other amounts receivable | 41 | €14,404 | €15,952 | +€1,548 | +10.7% |
| Cash at bank and in hand | 54/58 | €78,187 | €100,782 | +€22,595 | +28.9% |
| Deferred charges and accrued income | 490/1 | €9,587 | €11,954 | +€2,367 | +24.7% |
| Total equity and liabilities | 10/49 | €343,508 | €168,030 | -€175,478 | -51.1% |
| Equity | 10/15 | €78,554 | €117,522 | +€38,968 | +49.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,954 | €98,922 | +€38,968 | +65.0% |
| Amounts payable | 17/49 | €264,954 | €50,508 | -€214,446 | -80.9% |
| Amounts payable within one year | 42/48 | €264,954 | €18,294 | -€246,661 | -93.1% |
| Trade debts | 44 | €224,227 | €13,108 | -€211,119 | -94.2% |
| Suppliers | 440/4 | €224,227 | €13,108 | -€211,119 | -94.2% |
| Taxes, remuneration and social security | 45 | €10,788 | €5,186 | -€5,602 | -51.9% |
| Taxes | 450/3 | - | €5,186 | +€5,186 | |
| Remuneration and social security | 454/9 | €10,788 | €0 | -€10,788 | -100% |
| Other amounts payable | 47/48 | €29,940 | €0 | -€29,940 | -100% |
| Accrued charges and deferred income | 492/3 | - | €32,215 | +€32,215 | |
| Non-recurring operating income | 76A | - | €500 | +€500 | |
| Remuneration, social security and pensions | 62 | €103,238 | €30,305 | -€72,934 | -70.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,382 | €3,151 | +€768 | +32.2% |
| Other operating charges | 640/8 | €1,836 | €3,897 | +€2,061 | +112% |
| Non-recurring operating charges | 66A | - | €577 | +€577 | |
| Gross operating margin | 9900 | €183,459 | €104,145 | -€79,315 | -43.2% |
| Operating profit (loss) | 9901 | €76,003 | €66,216 | -€9,786 | -12.9% |
| Financial income | 75/76B | €4 | €620 | +€616 | +15,916% |
| Recurring financial income | 75 | €4 | €620 | +€616 | +15,916% |
| Financial charges | 65/66B | €2,550 | €8,916 | +€6,366 | +250% |
| Recurring financial charges | 65 | €2,550 | €8,916 | +€6,366 | +250% |
| Profit (loss) for the period before taxes | 9903 | €73,457 | €57,920 | -€15,537 | -21.2% |
| Income taxes | 67/77 | €20,133 | €18,952 | -€1,181 | -5.9% |
| Profit (loss) for the period | 9904 | €53,324 | €38,968 | -€14,356 | -26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €53,324 | €38,968 | -€14,356 | -26.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.