LEGRAND Q.C.M.: 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 Q.C.M.
Largest movements
- Receivables within one year -€38,237
no longer reported in 2025 (was €38,237)
of which Other amounts receivable: -€37,000
- Tangible fixed assets -€20,792
down €20,792 (-10.4%), from €200,603 to €179,811
of which Land and buildings: -€19,249
- Cash +€4,012
up €4,012 (+8,619%), from €47 to €4,059
mainly Receivables within one year (+€38,237) and Depreciation (+€25,338)
- Debts after one year -€62,400
down €62,400 (-50.4%), from €123,900 to €61,500
- Tax, wage and social debts +€3,680
up €3,680 (+37.6%), from €9,786 to €13,466
- Gross operating margin -€13,169
down €13,169 (-28.4%), from €46,385 to €33,216
- Taxes -€6,554
down €6,554 (-74.9%), from €8,749 to €2,195
- Depreciation +€4,635
up €4,635 (+22.4%), from €20,704 to €25,338
- Financial charges +€2,043
up €2,043 (+1,957%), from €104 to €2,148
- Staff costs -€597
no longer reported in 2025 (was €597)
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 | €239,952 | €185,755 | -€54,197 | -22.6% |
| Fixed assets | 21/28 | €200,653 | €179,811 | -€20,842 | -10.4% |
| Tangible fixed assets | 22/27 | €200,603 | €179,811 | -€20,792 | -10.4% |
| Land and buildings | 22 | €195,157 | €175,908 | -€19,249 | -9.9% |
| Furniture and vehicles | 24 | €5,446 | €3,903 | -€1,544 | -28.3% |
| Financial fixed assets | 28 | €50 | - | -€50 | |
| Current assets | 29/58 | €39,298 | €5,944 | -€33,354 | -84.9% |
| Amounts receivable within one year | 40/41 | €38,237 | - | -€38,237 | |
| Trade receivables | 40 | €1,237 | - | -€1,237 | |
| Other amounts receivable | 41 | €37,000 | - | -€37,000 | |
| Cash at bank and in hand | 54/58 | €47 | €4,059 | +€4,012 | +8,619% |
| Deferred charges and accrued income | 490/1 | €1,015 | €1,885 | +€870 | +85.7% |
| Total equity and liabilities | 10/49 | €239,952 | €185,755 | -€54,197 | -22.6% |
| Equity | 10/15 | €105,332 | €107,521 | +€2,189 | +2.1% |
| Contributions | 10/11 | €80,600 | €80,600 | = | 0.0% |
| Reserves | 13 | €24,710 | €26,890 | +€2,180 | +8.8% |
| Non-distributable reserves | 130/1 | €8,060 | €8,060 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,060 | €8,060 | = | 0.0% |
| Distributable reserves | 133 | €16,650 | €18,830 | +€2,180 | +13.1% |
| Profit (loss) carried forward | 14 | €22 | €31 | +€9 | +42.8% |
| Amounts payable | 17/49 | €134,620 | €78,234 | -€56,386 | -41.9% |
| Amounts payable after more than one year | 17 | €123,900 | €61,500 | -€62,400 | -50.4% |
| Financial debts | 170/4 | €123,900 | €61,500 | -€62,400 | -50.4% |
| Amounts payable within one year | 42/48 | €9,919 | €14,694 | +€4,775 | +48.1% |
| Trade debts | 44 | €133 | €1,137 | +€1,004 | +754% |
| Suppliers | 440/4 | €133 | €1,137 | +€1,004 | +754% |
| Taxes, remuneration and social security | 45 | €9,786 | €13,466 | +€3,680 | +37.6% |
| Taxes | 450/3 | €9,786 | €13,466 | +€3,680 | +37.6% |
| Other amounts payable | 47/48 | - | €91 | +€91 | |
| Accrued charges and deferred income | 492/3 | €801 | €2,040 | +€1,239 | +155% |
| Remuneration, social security and pensions | 62 | €597 | - | -€597 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,704 | €25,338 | +€4,635 | +22.4% |
| Other operating charges | 640/8 | €1,512 | €1,560 | +€48 | +3.2% |
| Gross operating margin | 9900 | €46,385 | €33,216 | -€13,169 | -28.4% |
| Operating profit (loss) | 9901 | €23,572 | €6,318 | -€17,255 | -73.2% |
| Financial income | 75/76B | €235 | €214 | -€21 | -8.8% |
| Recurring financial income | 75 | €235 | €214 | -€21 | -8.8% |
| Financial charges | 65/66B | €104 | €2,148 | +€2,043 | +1,957% |
| Recurring financial charges | 65 | €104 | €2,148 | +€2,043 | +1,957% |
| Profit (loss) for the period before taxes | 9903 | €23,703 | €4,384 | -€19,318 | -81.5% |
| Income taxes | 67/77 | €8,749 | €2,195 | -€6,554 | -74.9% |
| Profit (loss) for the period | 9904 | €14,954 | €2,189 | -€12,764 | -85.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,954 | €2,189 | -€12,764 | -85.4% |
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 26 October 2026 via checked.be.