LEGRAND DSI: 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 DSI
Largest movements
- Tangible fixed assets -€12,798
down €12,798 (-3.9%), from €327,513 to €314,716
- Profit (loss) carried forward -€15,124
down €15,124, from €6,935 to -€8,190
- Debts after one year -€3,454
down €3,454 (-1.1%), from €313,454 to €310,000
- Financial charges +€10,872
up €10,872 (+400%), from €2,717 to €13,589
- Gross operating margin -€6,364
down €6,364 (-29.1%), from €21,884 to €15,520
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €341,153 | €324,275 | -€16,878 | -4.9% |
| Fixed assets | 21/28 | €327,513 | €314,716 | -€12,798 | -3.9% |
| Tangible fixed assets | 22/27 | €327,513 | €314,716 | -€12,798 | -3.9% |
| Land and buildings | 22 | €327,513 | €314,716 | -€12,798 | -3.9% |
| Current assets | 29/58 | €13,639 | €9,559 | -€4,081 | -29.9% |
| Amounts receivable within one year | 40/41 | €3,997 | €911 | -€3,086 | -77.2% |
| Trade receivables | 40 | €3,997 | €911 | -€3,086 | -77.2% |
| Cash at bank and in hand | 54/58 | €55 | €694 | +€640 | +1,166% |
| Deferred charges and accrued income | 490/1 | €9,587 | €7,953 | -€1,634 | -17.0% |
| Total equity and liabilities | 10/49 | €341,153 | €324,275 | -€16,878 | -4.9% |
| Equity | 10/15 | €25,535 | €10,410 | -€15,124 | -59.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,935 | -€8,190 | -€15,124 | |
| Amounts payable | 17/49 | €315,618 | €313,865 | -€1,754 | -0.6% |
| Amounts payable after more than one year | 17 | €313,454 | €310,000 | -€3,454 | -1.1% |
| Other amounts payable | 178/9 | €313,454 | €310,000 | -€3,454 | -1.1% |
| Amounts payable within one year | 42/48 | €2,164 | €3,865 | +€1,701 | +78.6% |
| Trade debts | 44 | €2,043 | €3,865 | +€1,822 | +89.2% |
| Suppliers | 440/4 | €2,043 | €3,865 | +€1,822 | +89.2% |
| Taxes, remuneration and social security | 45 | €121 | - | -€121 | |
| Taxes | 450/3 | €121 | - | -€121 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,798 | €12,798 | = | 0.0% |
| Other operating charges | 640/8 | €4,104 | €4,258 | +€154 | +3.7% |
| Gross operating margin | 9900 | €21,884 | €15,520 | -€6,364 | -29.1% |
| Operating profit (loss) | 9901 | €4,982 | -€1,535 | -€6,517 | |
| Financial charges | 65/66B | €2,717 | €13,589 | +€10,872 | +400% |
| Recurring financial charges | 65 | €2,717 | €13,589 | +€10,872 | +400% |
| Profit (loss) for the period before taxes | 9903 | €2,265 | -€15,124 | -€17,389 | |
| Income taxes | 67/77 | €121 | - | -€121 | |
| Profit (loss) for the period | 9904 | €2,144 | -€15,124 | -€17,268 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,144 | -€15,124 | -€17,268 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.