Legrand-Van Houte: what changed
What changed
Legrand-Van Houte
NACE 43.221, Plumbing work
filed annual accounts (NBB)
Net result for the year
-€15,601
2024 · -€12,658-€2,944
Equity
-€21,265
2024 · -€5,663-€15,601
Cash
-
2024 · €0
Balance sheet total
€11,078
2024 · €23,628-€12,550
Largest movements
Assets
- Receivables within one year -€13,456
down €13,456 (-67.6%), from €19,910 to €6,454
of which Trade receivables: -€14,778
- Tangible fixed assets +€4,623
new in 2025: €4,623
- Stocks and contracts -€3,718
down €3,718 (-100%), from €3,718 to €0
Equity and liabilities
- Profit (loss) carried forward -€15,601
down €15,601 (-128%), from -€12,230 to -€27,831
- Trade debts +€9,091
up €9,091 (+114%), from €7,942 to €17,033
- Current portion of long-term debt -€4,090
down €4,090 (-100%), from €4,090 to €0
- Other debts -€1,029
down €1,029 (-100%), from €1,029 to €0
- Short-term financial debts -€921
down €921 (-16.6%), from €5,552 to €4,631
Income statement
- Gross operating margin -€3,020
down €3,020 (-30.6%), from -€9,885 to -€12,905
- Other operating charges -€641
down €641 (-47.2%), from €1,358 to €717
- Depreciation +€534
new in 2025: €534
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€12,658
Gross operating margin
-€3,020
Depreciation
-€534
Other operating charges
+€641
Financial charges
-€31
Result 2025
-€15,601
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€10,168
Investment
-€5,158
Financing
-€5,011
Cash 2024
€0
From operations (derived)
+€10,168
Net result for the year
-€15,601
Depreciation
+€534
Stocks and contracts
+€3,718
Receivables within one year
+€13,456
Trade debts
+€9,091
Other debts
-€1,029
Investment (derived)
-€5,158
Investment in fixed assets (net)
-€5,158
Financing
-€5,011
Current portion of long-term debt
-€4,090
Short-term financial debts
-€921
Cash 2025
€0
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,628 | €11,078 | -€12,550 | -53.1% |
| Fixed assets | 21/28 | - | €4,623 | +€4,623 | |
| Tangible fixed assets | 22/27 | - | €4,623 | +€4,623 | |
| Furniture and vehicles | 24 | - | €4,623 | +€4,623 | |
| Current assets | 29/58 | €23,628 | €6,454 | -€17,173 | -72.7% |
| Stocks and contracts in progress | 3 | €3,718 | €0 | -€3,718 | -100% |
| Stocks | 30/36 | €3,718 | €0 | -€3,718 | -100% |
| Amounts receivable within one year | 40/41 | €19,910 | €6,454 | -€13,456 | -67.6% |
| Trade receivables | 40 | €18,265 | €3,487 | -€14,778 | -80.9% |
| Other amounts receivable | 41 | €1,645 | €2,967 | +€1,322 | +80.4% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €23,628 | €11,078 | -€12,550 | -53.1% |
| Equity | 10/15 | -€5,663 | -€21,265 | -€15,601 | -275% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €67 | €67 | = | 0.0% |
| Non-distributable reserves | 130/1 | €67 | €67 | = | 0.0% |
| Reserves not available under the articles | 1311 | €67 | €67 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,230 | -€27,831 | -€15,601 | -128% |
| Amounts payable | 17/49 | €29,291 | €32,342 | +€3,051 | +10.4% |
| Amounts payable after more than one year | 17 | €10,674 | €10,674 | = | 0.0% |
| Financial debts | 170/4 | €10,674 | €10,674 | = | 0.0% |
| Amounts payable within one year | 42/48 | €18,617 | €21,668 | +€3,051 | +16.4% |
| Current portion of amounts payable after more than one year | 42 | €4,090 | €0 | -€4,090 | -100% |
| Financial debts | 43 | €5,552 | €4,631 | -€921 | -16.6% |
| Credit institutions | 430/8 | €5,552 | €4,631 | -€921 | -16.6% |
| Trade debts | 44 | €7,942 | €17,033 | +€9,091 | +114% |
| Suppliers | 440/4 | €7,942 | €17,033 | +€9,091 | +114% |
| Taxes, remuneration and social security | 45 | €4 | €4 | = | 0.0% |
| Taxes | 450/3 | €4 | €4 | = | 0.0% |
| Other amounts payable | 47/48 | €1,029 | €0 | -€1,029 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €534 | +€534 | |
| Other operating charges | 640/8 | €1,358 | €717 | -€641 | -47.2% |
| Gross operating margin | 9900 | -€9,885 | -€12,905 | -€3,020 | -30.6% |
| Operating profit (loss) | 9901 | -€11,243 | -€14,156 | -€2,913 | -25.9% |
| Financial charges | 65/66B | €1,415 | €1,445 | +€31 | +2.2% |
| Recurring financial charges | 65 | €1,415 | €1,445 | +€31 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | -€12,658 | -€15,601 | -€2,944 | -23.3% |
| Profit (loss) for the period | 9904 | -€12,658 | -€15,601 | -€2,944 | -23.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,658 | -€15,601 | -€2,944 | -23.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.