LEGRAND: what changed
LEGRAND
Largest movements
- Cash -€4,335
down €4,335 (-7.2%), from €60,289 to €55,954
mainly Investment in fixed assets (net) (-€7,421) and Net result for the year (-€7,163)
- Receivables within one year +€3,487
up €3,487 (+23.7%), from €14,700 to €18,187
of which Trade receivables: +€3,352
- Tangible fixed assets +€2,023
up €2,023 (+17.4%), from €11,637 to €13,660
of which Plant, machinery and equipment: +€1,213
- Stocks and contracts +€1,651
up €1,651 (+11.9%), from €13,873 to €15,524
- Deferred charges and accrued income -€1,588
down €1,588 (-27.3%), from €5,823 to €4,235
- Profit (loss) carried forward -€7,163
down €7,163 (-11.0%), from €65,252 to €58,089
- Trade debts +€4,285
up €4,285 (+79.0%), from €5,424 to €9,709
of which Suppliers: +€7,723
- Other debts +€2,744
up €2,744 (+141%), from €1,945 to €4,689
- Tax, wage and social debts +€1,372
up €1,372 (+10.2%), from €13,496 to €14,868
of which Remuneration and social security: +€1,935
- Staff costs +€8,762
up €8,762 (+16.7%), from €52,359 to €61,121
- Gross operating margin -€6,984
down €6,984 (-10.0%), from €70,018 to €63,034
- Financial charges -€3,111
down €3,111 (-79.5%), from €3,913 to €802
- Taxes -€2,430
down €2,430 (-87.0%), from €2,792 to €362
- Depreciation +€2,236
up €2,236 (+70.7%), from €3,162 to €5,398
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €106,577 | €107,815 | +€1,238 | +1.2% |
| Fixed assets | 21/28 | €11,892 | €13,915 | +€2,023 | +17.0% |
| Tangible fixed assets | 22/27 | €11,637 | €13,660 | +€2,023 | +17.4% |
| Plant, machinery and equipment | 23 | €7,727 | €8,940 | +€1,213 | +15.7% |
| Furniture and vehicles | 24 | €3,910 | €4,720 | +€810 | +20.7% |
| Financial fixed assets | 28 | €255 | €255 | = | 0.0% |
| Current assets | 29/58 | €94,685 | €93,900 | -€785 | -0.8% |
| Stocks and contracts in progress | 3 | €13,873 | €15,524 | +€1,651 | +11.9% |
| Stocks | 30/36 | €13,873 | €15,524 | +€1,651 | +11.9% |
| Amounts receivable within one year | 40/41 | €14,700 | €18,187 | +€3,487 | +23.7% |
| Trade receivables | 40 | €14,700 | €18,052 | +€3,352 | +22.8% |
| Other amounts receivable | 41 | - | €135 | +€135 | |
| Cash at bank and in hand | 54/58 | €60,289 | €55,954 | -€4,335 | -7.2% |
| Deferred charges and accrued income | 490/1 | €5,823 | €4,235 | -€1,588 | -27.3% |
| Total equity and liabilities | 10/49 | €106,577 | €107,815 | +€1,238 | +1.2% |
| Equity | 10/15 | €85,712 | €78,549 | -€7,163 | -8.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,252 | €58,089 | -€7,163 | -11.0% |
| Amounts payable | 17/49 | €20,865 | €29,266 | +€8,401 | +40.3% |
| Amounts payable within one year | 42/48 | €20,865 | €29,266 | +€8,401 | +40.3% |
| Trade debts | 44 | €5,424 | €9,709 | +€4,285 | +79.0% |
| Suppliers | 440/4 | €1,077 | €8,800 | +€7,723 | +717% |
| Bills of exchange payable | 441 | €4,347 | €909 | -€3,438 | -79.1% |
| Taxes, remuneration and social security | 45 | €13,496 | €14,868 | +€1,372 | +10.2% |
| Taxes | 450/3 | €3,862 | €3,299 | -€563 | -14.6% |
| Remuneration and social security | 454/9 | €9,634 | €11,569 | +€1,935 | +20.1% |
| Other amounts payable | 47/48 | €1,945 | €4,689 | +€2,744 | +141% |
| Remuneration, social security and pensions | 62 | €52,359 | €61,121 | +€8,762 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,162 | €5,398 | +€2,236 | +70.7% |
| Other operating charges | 640/8 | €3,479 | €2,761 | -€718 | -20.6% |
| Gross operating margin | 9900 | €70,018 | €63,034 | -€6,984 | -10.0% |
| Operating profit (loss) | 9901 | €11,018 | -€6,246 | -€17,264 | |
| Financial income | 75/76B | €148 | €247 | +€99 | +66.9% |
| Recurring financial income | 75 | €148 | €247 | +€99 | +66.9% |
| Financial charges | 65/66B | €3,913 | €802 | -€3,111 | -79.5% |
| Recurring financial charges | 65 | €3,913 | €802 | -€3,111 | -79.5% |
| Profit (loss) for the period before taxes | 9903 | €7,253 | -€6,801 | -€14,054 | |
| Income taxes | 67/77 | €2,792 | €362 | -€2,430 | -87.0% |
| Profit (loss) for the period | 9904 | €4,461 | -€7,163 | -€11,624 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,461 | -€7,163 | -€11,624 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.