Legrand Denis: 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 Denis
Largest movements
- Receivables within one year +€6,545
up €6,545 (+16.7%), from €39,295 to €45,840
of which Other amounts receivable: +€16,905
- Tangible fixed assets -€2,704
down €2,704 (-36.2%), from €7,467 to €4,763
of which Plant, machinery and equipment: -€1,580
- Other debts +€6,233
up €6,233 (+23.2%), from €26,900 to €33,133
- Short-term financial debts -€2,412
down €2,412 (-87.5%), from €2,756 to €344
- Other operating charges +€11,917
up €11,917 (+1,311%), from €909 to €12,826
- Gross operating margin +€11,271
up €11,271 (+213%), from €5,286 to €16,557
- Depreciation +€420
up €420 (+18.4%), from €2,284 to €2,704
- Financial charges -€371
down €371 (-26.7%), from €1,392 to €1,021
of which Non-recurring financial charges: -€626
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,762 | €50,603 | +€3,841 | +8.2% |
| Fixed assets | 21/28 | €7,467 | €4,763 | -€2,704 | -36.2% |
| Tangible fixed assets | 22/27 | €7,467 | €4,763 | -€2,704 | -36.2% |
| Plant, machinery and equipment | 23 | €3,141 | €1,561 | -€1,580 | -50.3% |
| Furniture and vehicles | 24 | €3,499 | €2,535 | -€964 | -27.6% |
| Other tangible fixed assets | 26 | €827 | €667 | -€160 | -19.3% |
| Current assets | 29/58 | €39,295 | €45,840 | +€6,545 | +16.7% |
| Amounts receivable within one year | 40/41 | €39,295 | €45,840 | +€6,545 | +16.7% |
| Trade receivables | 40 | €13,607 | €3,247 | -€10,360 | -76.1% |
| Other amounts receivable | 41 | €25,688 | €42,593 | +€16,905 | +65.8% |
| Total equity and liabilities | 10/49 | €46,762 | €50,603 | +€3,841 | +8.2% |
| Equity | 10/15 | €17,106 | €17,126 | +€20 | +0.1% |
| Contributions | 10/11 | €11,400 | €11,400 | = | 0.0% |
| Reserves | 13 | €34,817 | €34,817 | = | 0.0% |
| Tax-exempt reserves | 132 | €33,677 | €33,677 | = | 0.0% |
| Distributable reserves | 133 | €1,140 | €1,140 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,111 | -€29,091 | +€20 | +0.1% |
| Amounts payable | 17/49 | €29,656 | €33,477 | +€3,821 | +12.9% |
| Amounts payable within one year | 42/48 | €29,656 | €33,477 | +€3,821 | +12.9% |
| Financial debts | 43 | €2,756 | €344 | -€2,412 | -87.5% |
| Credit institutions | 430/8 | €2,756 | €344 | -€2,412 | -87.5% |
| Other amounts payable | 47/48 | €26,900 | €33,133 | +€6,233 | +23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,284 | €2,704 | +€420 | +18.4% |
| Other operating charges | 640/8 | €909 | €12,826 | +€11,917 | +1,311% |
| Gross operating margin | 9900 | €5,286 | €16,557 | +€11,271 | +213% |
| Operating profit (loss) | 9901 | €2,093 | €1,027 | -€1,066 | -50.9% |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €1,392 | €1,021 | -€371 | -26.7% |
| Recurring financial charges | 65 | €766 | €1,021 | +€255 | +33.3% |
| Non-recurring financial charges | 66B | €626 | - | -€626 | |
| Profit (loss) for the period before taxes | 9903 | €701 | €20 | -€681 | -97.1% |
| Profit (loss) for the period | 9904 | €701 | €20 | -€681 | -97.1% |
| Profit (loss) for the period to be appropriated | 9905 | €701 | €20 | -€681 | -97.1% |
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 18 October 2026 via checked.be.