LEGUIMACO HOLDING: 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.
LEGUIMACO HOLDING
Largest movements
- Current investments -€488,540
down €488,540 (-21.7%), from €2.3m to €1.8m
- Tangible fixed assets +€269,254
up €269,254 (+28.4%), from €947,894 to €1.2m
of which Land and buildings: +€246,508
- Receivables within one year -€123,133
down €123,133 (-62.8%), from €196,187 to €73,054
of which Other amounts receivable: -€110,555
- Cash -€41,523
down €41,523 (-6.4%), from €646,556 to €605,034
mainly Investment in fixed assets (net) (-€346,950) and Contributions, distributions and other (-€178,571)
- Profit (loss) carried forward -€220,143
down €220,143 (-25.2%), from €874,568 to €654,425
- Tax, wage and social debts -€83,715
down €83,715 (-29.8%), from €280,698 to €196,983
- Financial income -€2.3m
down €2.3m (-91.7%), from €2.5m to €208,710
- Taxes -€219,703
down €219,703 (-99.9%), from €219,832 to €129
- Gross operating margin -€111,387
down €111,387 (-1,023%), from -€10,892 to -€122,278
- Depreciation +€24,713
up €24,713 (+46.6%), from €52,984 to €77,696
- Financial charges +€12,044
up €12,044 (+24.9%), from €48,423 to €60,467
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 | €4,044,429 | €3,658,879 | -€385,550 | -9.5% |
| Fixed assets | 21/28 | €948,244 | €1,217,498 | +€269,254 | +28.4% |
| Tangible fixed assets | 22/27 | €947,894 | €1,217,148 | +€269,254 | +28.4% |
| Land and buildings | 22 | €906,698 | €1,153,206 | +€246,508 | +27.2% |
| Plant, machinery and equipment | 23 | €300 | €229 | -€71 | -23.7% |
| Furniture and vehicles | 24 | €22,850 | €47,176 | +€24,326 | +106% |
| Other tangible fixed assets | 26 | €18,046 | €16,537 | -€1,509 | -8.4% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €3,096,185 | €2,441,381 | -€654,803 | -21.1% |
| Amounts receivable within one year | 40/41 | €196,187 | €73,054 | -€123,133 | -62.8% |
| Trade receivables | 40 | €17,304 | €4,726 | -€12,578 | -72.7% |
| Other amounts receivable | 41 | €178,884 | €68,329 | -€110,555 | -61.8% |
| Current investments | 50/53 | €2,250,000 | €1,761,460 | -€488,540 | -21.7% |
| Cash at bank and in hand | 54/58 | €646,556 | €605,034 | -€41,523 | -6.4% |
| Deferred charges and accrued income | 490/1 | €3,441 | €1,834 | -€1,607 | -46.7% |
| Total equity and liabilities | 10/49 | €4,044,429 | €3,658,879 | -€385,550 | -9.5% |
| Equity | 10/15 | €3,282,413 | €3,049,855 | -€232,559 | -7.1% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €2,370,662 | €2,358,246 | -€12,416 | -0.5% |
| Tax-exempt reserves | 132 | €148,989 | €136,573 | -€12,416 | -8.3% |
| Distributable reserves | 133 | €2,221,673 | €2,221,673 | = | 0.0% |
| Profit (loss) carried forward | 14 | €874,568 | €654,425 | -€220,143 | -25.2% |
| Provisions and deferred taxes | 16 | €49,888 | €45,791 | -€4,097 | -8.2% |
| Deferred taxes | 168 | €49,888 | €45,791 | -€4,097 | -8.2% |
| Amounts payable | 17/49 | €712,127 | €563,233 | -€148,894 | -20.9% |
| Amounts payable after more than one year | 17 | €130,336 | €103,248 | -€27,087 | -20.8% |
| Financial debts | 170/4 | €130,336 | €103,248 | -€27,087 | -20.8% |
| Amounts payable within one year | 42/48 | €581,792 | €459,985 | -€121,807 | -20.9% |
| Current portion of amounts payable after more than one year | 42 | €85,406 | €70,221 | -€15,185 | -17.8% |
| Trade debts | 44 | €15,687 | - | -€15,687 | |
| Suppliers | 440/4 | €15,687 | - | -€15,687 | |
| Taxes, remuneration and social security | 45 | €280,698 | €196,983 | -€83,715 | -29.8% |
| Taxes | 450/3 | €280,698 | €196,983 | -€83,715 | -29.8% |
| Other amounts payable | 47/48 | €200,001 | €192,781 | -€7,220 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,984 | €77,696 | +€24,713 | +46.6% |
| Other operating charges | 640/8 | €17,838 | €6,224 | -€11,614 | -65.1% |
| Gross operating margin | 9900 | -€10,892 | -€122,278 | -€111,387 | -1,023% |
| Operating profit (loss) | 9901 | -€81,713 | -€206,199 | -€124,485 | -152% |
| Financial income | 75/76B | €2,528,909 | €208,710 | -€2.3m | -91.7% |
| Recurring financial income | 75 | €2,528,909 | €208,710 | -€2.3m | -91.7% |
| Financial charges | 65/66B | €48,423 | €60,467 | +€12,044 | +24.9% |
| Recurring financial charges | 65 | €48,423 | €60,467 | +€12,044 | +24.9% |
| Profit (loss) for the period before taxes | 9903 | €2,398,773 | -€57,955 | -€2.5m | |
| Transfer from deferred taxes | 780 | €4,097 | €4,097 | = | 0.0% |
| Income taxes | 67/77 | €219,832 | €129 | -€219,703 | -99.9% |
| Profit (loss) for the period | 9904 | €2,183,039 | -€53,987 | -€2.2m | |
| Transfer from tax-exempt reserves | 789 | €12,416 | €12,416 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,195,454 | -€41,572 | -€2.2m |
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 1 November 2026 via checked.be.