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.
LEGRAND
Largest movements
- Cash -€1,271
down €1,271 (-20.2%), from €6,289 to €5,018
mainly Net result for the year (-€765) and Receivables within one year (-€490)
- Receivables within one year +€490
new in 2025: €490
of which Trade receivables: +€303
- Profit (loss) carried forward -€765
down €765 (-0.2%), from -€312,201 to -€312,965
- Other operating charges -€449
down €449 (-87.2%), from €515 to €66
- Gross operating margin -€153
down €153 (-30.9%), from -€496 to -€649
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 | €16,542 | €15,761 | -€781 | -4.7% |
| Current assets | 29/58 | €16,542 | €15,761 | -€781 | -4.7% |
| Stocks and contracts in progress | 3 | €10,253 | €10,253 | = | 0.0% |
| Stocks | 30/36 | €10,253 | €10,253 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €490 | +€490 | |
| Trade receivables | 40 | - | €303 | +€303 | |
| Other amounts receivable | 41 | - | €187 | +€187 | |
| Cash at bank and in hand | 54/58 | €6,289 | €5,018 | -€1,271 | -20.2% |
| Total equity and liabilities | 10/49 | €16,542 | €15,761 | -€781 | -4.7% |
| Equity | 10/15 | -€273,816 | -€274,580 | -€765 | -0.3% |
| Contributions | 10/11 | €35,325 | €35,325 | = | 0.0% |
| Reserves | 13 | €3,060 | €3,060 | = | 0.0% |
| Distributable reserves | 133 | €3,060 | €3,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€312,201 | -€312,965 | -€765 | -0.2% |
| Amounts payable | 17/49 | €290,357 | €290,341 | -€16 | 0.0% |
| Amounts payable within one year | 42/48 | €290,357 | €290,341 | -€16 | 0.0% |
| Trade debts | 44 | €1,747 | €1,802 | +€55 | +3.1% |
| Suppliers | 440/4 | €1,747 | €1,802 | +€55 | +3.1% |
| Taxes, remuneration and social security | 45 | €71 | - | -€71 | |
| Taxes | 450/3 | €71 | - | -€71 | |
| Other amounts payable | 47/48 | €288,539 | €288,539 | = | 0.0% |
| Other operating charges | 640/8 | €515 | €66 | -€449 | -87.2% |
| Gross operating margin | 9900 | -€496 | -€649 | -€153 | -30.9% |
| Operating profit (loss) | 9901 | -€1,010 | -€714 | +€296 | +29.3% |
| Financial charges | 65/66B | €47 | €50 | +€4 | +7.5% |
| Recurring financial charges | 65 | €47 | €50 | +€4 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,057 | -€765 | +€293 | +27.7% |
| Profit (loss) for the period | 9904 | -€1,057 | -€765 | +€293 | +27.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,057 | -€765 | +€293 | +27.7% |
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 29 September 2026 via checked.be.