LEGRAND Chapiteau: 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 Chapiteau
Largest movements
- Tangible fixed assets +€44,116
up €44,116 (+15.7%), from €280,237 to €324,353
of which Furniture and vehicles: +€28,390
- Receivables within one year +€15,640
up €15,640 (+28.6%), from €54,722 to €70,362
of which Other amounts receivable: +€10,494
- Cash +€15,224
up €15,224 (+24.8%), from €61,360 to €76,584
mainly Depreciation (+€90,174) and Current portion of long-term debt (+€40,629)
- Current portion of long-term debt +€40,629
up €40,629 (+109%), from €37,303 to €77,931
- Reserves +€18,700
up €18,700 (+22.7%), from €82,500 to €101,200
- Trade debts +€17,170
up €17,170 (+111%), from €15,537 to €32,707
- Debts after one year +€7,609
up €7,609 (+3.4%), from €221,021 to €228,631
- Other debts -€4,996
no longer reported in 2025 (was €4,996)
- Gross operating margin -€44,415
down €44,415 (-25.4%), from €175,192 to €130,777
- Depreciation +€23,565
up €23,565 (+35.4%), from €66,609 to €90,174
- Taxes -€10,801
down €10,801 (-69.8%), from €15,469 to €4,668
- Financial charges +€6,069
up €6,069 (+104%), from €5,851 to €11,919
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 | €401,561 | €479,392 | +€77,831 | +19.4% |
| Fixed assets | 21/28 | €280,237 | €324,353 | +€44,116 | +15.7% |
| Tangible fixed assets | 22/27 | €280,237 | €324,353 | +€44,116 | +15.7% |
| Plant, machinery and equipment | 23 | €181,822 | €197,548 | +€15,726 | +8.6% |
| Furniture and vehicles | 24 | €98,415 | €126,805 | +€28,390 | +28.8% |
| Current assets | 29/58 | €121,324 | €155,039 | +€33,715 | +27.8% |
| Amounts receivable within one year | 40/41 | €54,722 | €70,362 | +€15,640 | +28.6% |
| Trade receivables | 40 | €42,880 | €48,026 | +€5,146 | +12.0% |
| Other amounts receivable | 41 | €11,842 | €22,336 | +€10,494 | +88.6% |
| Cash at bank and in hand | 54/58 | €61,360 | €76,584 | +€15,224 | +24.8% |
| Deferred charges and accrued income | 490/1 | €5,242 | €8,093 | +€2,851 | +54.4% |
| Total equity and liabilities | 10/49 | €401,561 | €479,392 | +€77,831 | +19.4% |
| Equity | 10/15 | €105,551 | €124,297 | +€18,746 | +17.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €82,500 | €101,200 | +€18,700 | +22.7% |
| Distributable reserves | 133 | €82,500 | €101,200 | +€18,700 | +22.7% |
| Profit (loss) carried forward | 14 | €16,851 | €16,897 | +€46 | +0.3% |
| Amounts payable | 17/49 | €296,010 | €355,095 | +€59,085 | +20.0% |
| Amounts payable after more than one year | 17 | €221,021 | €228,631 | +€7,609 | +3.4% |
| Financial debts | 170/4 | €221,021 | €228,631 | +€7,609 | +3.4% |
| Amounts payable within one year | 42/48 | €73,304 | €126,464 | +€53,160 | +72.5% |
| Current portion of amounts payable after more than one year | 42 | €37,303 | €77,931 | +€40,629 | +109% |
| Trade debts | 44 | €15,537 | €32,707 | +€17,170 | +111% |
| Suppliers | 440/4 | €15,537 | €32,707 | +€17,170 | +111% |
| Taxes, remuneration and social security | 45 | €15,469 | €15,826 | +€358 | +2.3% |
| Taxes | 450/3 | €15,469 | €15,826 | +€358 | +2.3% |
| Other amounts payable | 47/48 | €4,996 | - | -€4,996 | |
| Accrued charges and deferred income | 492/3 | €1,684 | - | -€1,684 | |
| Non-recurring operating income | 76A | €5,423 | €15,363 | +€9,940 | +183% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66,609 | €90,174 | +€23,565 | +35.4% |
| Other operating charges | 640/8 | €4,839 | €6,165 | +€1,327 | +27.4% |
| Gross operating margin | 9900 | €175,192 | €130,777 | -€44,415 | -25.4% |
| Operating profit (loss) | 9901 | €103,744 | €34,437 | -€69,306 | -66.8% |
| Financial income | 75/76B | €77 | €896 | +€818 | +1,060% |
| Recurring financial income | 75 | €77 | €896 | +€818 | +1,060% |
| Financial charges | 65/66B | €5,851 | €11,919 | +€6,069 | +104% |
| Recurring financial charges | 65 | €5,851 | €11,919 | +€6,069 | +104% |
| Profit (loss) for the period before taxes | 9903 | €97,970 | €23,414 | -€74,556 | -76.1% |
| Income taxes | 67/77 | €15,469 | €4,668 | -€10,801 | -69.8% |
| Profit (loss) for the period | 9904 | €82,502 | €18,746 | -€63,755 | -77.3% |
| Profit (loss) for the period to be appropriated | 9905 | €82,502 | €18,746 | -€63,755 | -77.3% |
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 25 October 2026 via checked.be.