LEGRAND AGRO: 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.
LEGRAND AGRO
Largest movements
- Cash +€17,283
up €17,283 (+60.1%), from €28,749 to €46,032
mainly Stocks and contracts (+€11,853) and Net result for the year (+€8,770)
- Stocks and contracts -€11,853
down €11,853 (-19.7%), from €60,232 to €48,378
- Receivables within one year +€5,301
up €5,301 (+1,519%), from €349 to €5,649
of which Trade receivables: +€5,628
- Profit (loss) carried forward +€8,770
up €8,770 (+16.4%), from -€53,365 to -€44,596
- Other debts +€1,375
up €1,375 (+1.6%), from €86,141 to €87,516
- Gross operating margin +€6,647
up €6,647 (+153%), from €4,344 to €10,991
- Other operating charges -€165
down €165 (-13.8%), from €1,195 to €1,030
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 | €96,561 | €106,258 | +€9,697 | +10.0% |
| Fixed assets | 21/28 | €7,231 | €6,198 | -€1,033 | -14.3% |
| Tangible fixed assets | 22/27 | €7,231 | €6,198 | -€1,033 | -14.3% |
| Land and buildings | 22 | €7,231 | €6,198 | -€1,033 | -14.3% |
| Current assets | 29/58 | €89,330 | €100,060 | +€10,730 | +12.0% |
| Stocks and contracts in progress | 3 | €60,232 | €48,378 | -€11,853 | -19.7% |
| Stocks | 30/36 | €60,232 | €48,378 | -€11,853 | -19.7% |
| Amounts receivable within one year | 40/41 | €349 | €5,649 | +€5,301 | +1,519% |
| Trade receivables | 40 | - | €5,628 | +€5,628 | |
| Other amounts receivable | 41 | €349 | €21 | -€328 | -93.9% |
| Cash at bank and in hand | 54/58 | €28,749 | €46,032 | +€17,283 | +60.1% |
| Total equity and liabilities | 10/49 | €96,561 | €106,258 | +€9,697 | +10.0% |
| Equity | 10/15 | €8,608 | €17,378 | +€8,770 | +102% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | - | €61,973 | +€61,973 | |
| Issued capital | 100 | - | €61,973 | +€61,973 | |
| Profit (loss) carried forward | 14 | -€53,365 | -€44,596 | +€8,770 | +16.4% |
| Amounts payable | 17/49 | €87,953 | €88,880 | +€927 | +1.1% |
| Amounts payable within one year | 42/48 | €87,953 | €88,880 | +€927 | +1.1% |
| Trade debts | 44 | €1,811 | €1,075 | -€737 | -40.7% |
| Suppliers | 440/4 | €1,811 | €1,075 | -€737 | -40.7% |
| Taxes, remuneration and social security | 45 | - | €289 | +€289 | |
| Taxes | 450/3 | - | €289 | +€289 | |
| Other amounts payable | 47/48 | €86,141 | €87,516 | +€1,375 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,033 | €1,033 | = | 0.0% |
| Other operating charges | 640/8 | €1,195 | €1,030 | -€165 | -13.8% |
| Gross operating margin | 9900 | €4,344 | €10,991 | +€6,647 | +153% |
| Operating profit (loss) | 9901 | €2,116 | €8,927 | +€6,811 | +322% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €194 | €158 | -€36 | -18.7% |
| Recurring financial charges | 65 | €194 | €158 | -€36 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €1,922 | €8,770 | +€6,848 | +356% |
| Profit (loss) for the period | 9904 | €1,922 | €8,770 | +€6,848 | +356% |
| Profit (loss) for the period to be appropriated | 9905 | €1,922 | €8,770 | +€6,848 | +356% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.