LEGRAND Sarah: 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 Sarah
Largest movements
- Receivables within one year +€9,927
up €9,927 (+598%), from €1,661 to €11,588
of which Other amounts receivable: +€9,982
- Deferred charges and accrued income +€9,622
up €9,622 (+2,476%), from €389 to €10,011
- Cash +€3,414
up €3,414 (+35.3%), from €9,662 to €13,076
mainly Net result for the year (+€26,575) and Depreciation (+€7,767)
- Tangible fixed assets +€1,221
up €1,221 (+5.2%), from €23,480 to €24,700
of which Land and buildings: +€5,749
- Profit (loss) carried forward +€26,575
up €26,575 (+173%), from €15,351 to €41,926
- Trade debts +€4,772
up €4,772 (+212%), from €2,253 to €7,026
- Current portion of long-term debt -€3,341
down €3,341 (-59.2%), from €5,646 to €2,304
- Debts after one year -€2,304
down €2,304 (-33.5%), from €6,870 to €4,566
- Tax, wage and social debts -€1,991
down €1,991 (-54.6%), from €3,649 to €1,658
- Gross operating margin +€31,500
up €31,500 (+253%), from €12,448 to €43,948
- Taxes +€7,168
up €7,168 (+1,462%), from €490 to €7,658
- Depreciation -€1,157
down €1,157 (-13.0%), from €8,924 to €7,767
- Financial charges -€665
down €665 (-55.3%), from €1,203 to €538
of which Financial charges: -€648
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 | €36,269 | €59,980 | +€23,711 | +65.4% |
| Formation expenses | 20 | €1,079 | €605 | -€474 | -43.9% |
| Fixed assets | 21/28 | €23,480 | €24,700 | +€1,221 | +5.2% |
| Tangible fixed assets | 22/27 | €23,480 | €24,700 | +€1,221 | +5.2% |
| Land and buildings | 22 | - | €5,749 | +€5,749 | |
| Plant, machinery and equipment | 23 | €23,480 | €18,951 | -€4,528 | -19.3% |
| Current assets | 29/58 | €11,711 | €34,675 | +€22,964 | +196% |
| Amounts receivable within one year | 40/41 | €1,661 | €11,588 | +€9,927 | +598% |
| Trade receivables | 40 | €1,601 | €1,547 | -€55 | -3.4% |
| Other amounts receivable | 41 | €60 | €10,041 | +€9,982 | +16,770% |
| Cash at bank and in hand | 54/58 | €9,662 | €13,076 | +€3,414 | +35.3% |
| Deferred charges and accrued income | 490/1 | €389 | €10,011 | +€9,622 | +2,476% |
| Total equity and liabilities | 10/49 | €36,269 | €59,980 | +€23,711 | +65.4% |
| Equity | 10/15 | €17,851 | €44,426 | +€26,575 | +149% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,351 | €41,926 | +€26,575 | +173% |
| Amounts payable | 17/49 | €18,419 | €15,554 | -€2,864 | -15.6% |
| Amounts payable after more than one year | 17 | €6,870 | €4,566 | -€2,304 | -33.5% |
| Financial debts | 170/4 | €6,870 | €4,566 | -€2,304 | -33.5% |
| Amounts payable within one year | 42/48 | €11,548 | €10,988 | -€560 | -4.8% |
| Current portion of amounts payable after more than one year | 42 | €5,646 | €2,304 | -€3,341 | -59.2% |
| Trade debts | 44 | €2,253 | €7,026 | +€4,772 | +212% |
| Suppliers | 440/4 | €2,253 | €7,026 | +€4,772 | +212% |
| Taxes, remuneration and social security | 45 | €3,649 | €1,658 | -€1,991 | -54.6% |
| Taxes | 450/3 | €3,649 | €1,658 | -€1,991 | -54.6% |
| Remuneration, social security and pensions | 62 | €323 | - | -€323 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,924 | €7,767 | -€1,157 | -13.0% |
| Other operating charges | 640/8 | €1,696 | €1,728 | +€32 | +1.9% |
| Gross operating margin | 9900 | €12,448 | €43,948 | +€31,500 | +253% |
| Operating profit (loss) | 9901 | €1,505 | €34,453 | +€32,948 | +2,189% |
| Financial income | 75/76B | €0 | €319 | +€319 | +1,594,300% |
| Recurring financial income | 75 | €0 | €274 | +€274 | +1,368,300% |
| Non-recurring financial income | 76B | €0 | €45 | +€45 | +225,900% |
| Financial charges | 65/66B | €1,203 | €538 | -€665 | -55.3% |
| Recurring financial charges | 65 | €1,160 | €512 | -€648 | -55.9% |
| Non-recurring financial charges | 66B | €43 | €26 | -€17 | -38.4% |
| Profit (loss) for the period before taxes | 9903 | €302 | €34,234 | +€33,932 | +11,237% |
| Income taxes | 67/77 | €490 | €7,658 | +€7,168 | +1,462% |
| Profit (loss) for the period | 9904 | -€188 | €26,575 | +€26,763 | |
| Profit (loss) for the period to be appropriated | 9905 | -€188 | €26,575 | +€26,763 |
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 30 October 2026 via checked.be.