LEGRAIN CONSTRUCTIONS: 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.
LEGRAIN CONSTRUCTIONS
Largest movements
- Receivables within one year +€52,646
up €52,646 (+138.5%), from €38,019 to €90,666
of which Trade receivables: +€51,378
- Tangible fixed assets -€15,288
down €15,288 (-21.2%), from €71,981 to €56,693
of which Furniture and vehicles: -€13,589
- Cash -€4,986
down €4,986 (-19.8%), from €25,184 to €20,198
mainly Receivables within one year (-€52,646) and Net result for the year (-€21,471)
- Stocks and contracts +€4,728
up €4,728 (+18.7%), from €25,272 to €30,000
- Trade debts +€44,672
up €44,672 (+73.9%), from €60,426 to €105,098
- Profit (loss) carried forward -€21,471
down €21,471 (-78.0%), from €27,510 to €6,039
- Tax, wage and social debts +€9,145
up €9,145 (+103.2%), from €8,864 to €18,009
of which Taxes: +€8,945
- Debts after one year +€5,829
up €5,829 (+21.2%), from €27,460 to €33,289
- Gross operating margin +€7,296
up €7,296 (+9.9%), from €74,000 to €81,296
- Staff costs +€4,221
up €4,221 (+5.5%), from €77,318 to €81,539
- Financial charges +€2,526
up €2,526 (+117.8%), from €2,144 to €4,670
- Financial income -€919
down €919 (-80.3%), from €1,145 to €226
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €163,635 | €200,656 | +€37,021 | +22.6% |
| Fixed assets | 21/28 | €72,176 | €56,888 | -€15,288 | -21.2% |
| Tangible fixed assets | 22/27 | €71,981 | €56,693 | -€15,288 | -21.2% |
| Plant, machinery and equipment | 23 | €6,546 | €4,846 | -€1,699 | -26.0% |
| Furniture and vehicles | 24 | €65,435 | €51,846 | -€13,589 | -20.8% |
| Financial fixed assets | 28 | €195 | €195 | = | 0.0% |
| Current assets | 29/58 | €91,459 | €143,768 | +€52,309 | +57.2% |
| Stocks and contracts in progress | 3 | €25,272 | €30,000 | +€4,728 | +18.7% |
| Contracts in progress | 37 | €25,272 | €30,000 | +€4,728 | +18.7% |
| Amounts receivable within one year | 40/41 | €38,019 | €90,666 | +€52,646 | +138.5% |
| Trade receivables | 40 | €7,936 | €59,314 | +€51,378 | +647.4% |
| Other amounts receivable | 41 | €30,084 | €31,352 | +€1,268 | +4.2% |
| Cash at bank and in hand | 54/58 | €25,184 | €20,198 | -€4,986 | -19.8% |
| Deferred charges and accrued income | 490/1 | €2,984 | €2,905 | -€79 | -2.6% |
| Total equity and liabilities | 10/49 | €163,635 | €200,656 | +€37,021 | +22.6% |
| Equity | 10/15 | €47,970 | €26,499 | -€21,471 | -44.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,510 | €6,039 | -€21,471 | -78.0% |
| Amounts payable | 17/49 | €115,665 | €174,157 | +€58,492 | +50.6% |
| Amounts payable after more than one year | 17 | €27,460 | €33,289 | +€5,829 | +21.2% |
| Financial debts | 170/4 | €27,460 | €33,289 | +€5,829 | +21.2% |
| Amounts payable within one year | 42/48 | €88,205 | €140,868 | +€52,663 | +59.7% |
| Current portion of amounts payable after more than one year | 42 | €18,915 | €16,980 | -€1,935 | -10.2% |
| Financial debts | 43 | - | €782 | +€782 | |
| Credit institutions | 430/8 | - | €782 | +€782 | |
| Trade debts | 44 | €60,426 | €105,098 | +€44,672 | +73.9% |
| Suppliers | 440/4 | €60,426 | €105,098 | +€44,672 | +73.9% |
| Taxes, remuneration and social security | 45 | €8,864 | €18,009 | +€9,145 | +103.2% |
| Taxes | 450/3 | €6,638 | €15,583 | +€8,945 | +134.7% |
| Remuneration and social security | 454/9 | €2,226 | €2,426 | +€200 | +9.0% |
| Non-recurring operating income | 76A | €250 | - | -€250 | |
| Remuneration, social security and pensions | 62 | €77,318 | €81,539 | +€4,221 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,729 | €15,288 | +€560 | +3.8% |
| Other operating charges | 640/8 | €1,370 | €1,221 | -€149 | -10.9% |
| Gross operating margin | 9900 | €74,000 | €81,296 | +€7,296 | +9.9% |
| Operating profit (loss) | 9901 | -€19,417 | -€16,752 | +€2,665 | +13.7% |
| Financial income | 75/76B | €1,145 | €226 | -€919 | -80.3% |
| Recurring financial income | 75 | €1,145 | €226 | -€919 | -80.3% |
| Financial charges | 65/66B | €2,144 | €4,670 | +€2,526 | +117.8% |
| Recurring financial charges | 65 | €2,144 | €4,670 | +€2,526 | +117.8% |
| Profit (loss) for the period before taxes | 9903 | -€20,416 | -€21,196 | -€780 | -3.8% |
| Income taxes | 67/77 | €199 | €275 | +€76 | +38.5% |
| Profit (loss) for the period | 9904 | -€20,614 | -€21,471 | -€857 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,614 | -€21,471 | -€857 | -4.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.