LEGRAND SOINS: 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 SOINS
Largest movements
- Tangible fixed assets +€26,412
up €26,412 (+2,188%), from €1,207 to €27,619
of which Other tangible fixed assets: +€26,674
- Cash +€17,567
up €17,567 (+59.8%), from €29,396 to €46,962
mainly Net result for the year (+€23,127) and Debts after one year (+€13,293)
- Receivables within one year +€3,562
up €3,562 (+240%), from €1,483 to €5,045
- Deferred charges and accrued income -€2,538
down €2,538 (-9.4%), from €27,038 to €24,499
- Profit (loss) carried forward +€23,127
up €23,127 (+29.5%), from €78,452 to €101,579
- Debts after one year +€13,293
new in 2025: €13,293
- Other debts +€7,118
up €7,118 (+816%), from €873 to €7,991
- Current portion of long-term debt +€3,156
new in 2025: €3,156
- Accrued charges and deferred income -€2,971
down €2,971 (-17.2%), from €17,227 to €14,255
- Gross operating margin -€5,208
down €5,208 (-12.8%), from €40,569 to €35,361
- Financial charges +€3,486
up €3,486 (+511%), from €682 to €4,168
- Other operating charges -€2,655
down €2,655 (-63.0%), from €4,214 to €1,559
- Taxes -€1,562
down €1,562 (-18.3%), from €8,517 to €6,955
- Depreciation +€1,416
up €1,416 (+1,353%), from €105 to €1,521
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 | €99,123 | €144,126 | +€45,003 | +45.4% |
| Fixed assets | 21/28 | €1,207 | €27,619 | +€26,412 | +2,188% |
| Tangible fixed assets | 22/27 | €1,207 | €27,619 | +€26,412 | +2,188% |
| Furniture and vehicles | 24 | €1,207 | €945 | -€262 | -21.7% |
| Other tangible fixed assets | 26 | - | €26,674 | +€26,674 | |
| Current assets | 29/58 | €97,916 | €116,507 | +€18,591 | +19.0% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Other amounts receivable | 291 | €40,000 | €40,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,483 | €5,045 | +€3,562 | +240% |
| Other amounts receivable | 41 | €1,483 | €5,045 | +€3,562 | +240% |
| Cash at bank and in hand | 54/58 | €29,396 | €46,962 | +€17,567 | +59.8% |
| Deferred charges and accrued income | 490/1 | €27,038 | €24,499 | -€2,538 | -9.4% |
| Total equity and liabilities | 10/49 | €99,123 | €144,126 | +€45,003 | +45.4% |
| Equity | 10/15 | €80,452 | €103,579 | +€23,127 | +28.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Contributions outside capital | 11 | €2,000 | - | -€2,000 | |
| Other | 1109/19 | €2,000 | - | -€2,000 | |
| Profit (loss) carried forward | 14 | €78,452 | €101,579 | +€23,127 | +29.5% |
| Amounts payable | 17/49 | €18,672 | €40,547 | +€21,875 | +117% |
| Amounts payable after more than one year | 17 | - | €13,293 | +€13,293 | |
| Financial debts | 170/4 | - | €13,293 | +€13,293 | |
| Amounts payable within one year | 42/48 | €1,445 | €12,999 | +€11,554 | +800% |
| Current portion of amounts payable after more than one year | 42 | - | €3,156 | +€3,156 | |
| Trade debts | 44 | €572 | €0 | -€572 | -100% |
| Suppliers | 440/4 | €572 | €0 | -€572 | -100% |
| Taxes, remuneration and social security | 45 | - | €1,852 | +€1,852 | |
| Remuneration and social security | 454/9 | - | €1,852 | +€1,852 | |
| Other amounts payable | 47/48 | €873 | €7,991 | +€7,118 | +816% |
| Accrued charges and deferred income | 492/3 | €17,227 | €14,255 | -€2,971 | -17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105 | €1,521 | +€1,416 | +1,353% |
| Other operating charges | 640/8 | €4,214 | €1,559 | -€2,655 | -63.0% |
| Gross operating margin | 9900 | €40,569 | €35,361 | -€5,208 | -12.8% |
| Operating profit (loss) | 9901 | €36,250 | €32,281 | -€3,970 | -11.0% |
| Financial income | 75/76B | €1,971 | €1,969 | -€2 | -0.1% |
| Recurring financial income | 75 | €1,971 | €1,969 | -€2 | -0.1% |
| Financial charges | 65/66B | €682 | €4,168 | +€3,486 | +511% |
| Recurring financial charges | 65 | €682 | €4,168 | +€3,486 | +511% |
| Profit (loss) for the period before taxes | 9903 | €37,540 | €30,082 | -€7,458 | -19.9% |
| Income taxes | 67/77 | €8,517 | €6,955 | -€1,562 | -18.3% |
| Profit (loss) for the period | 9904 | €29,023 | €23,127 | -€5,896 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €29,023 | €23,127 | -€5,896 | -20.3% |
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 18 October 2026 via checked.be.