LIGNA - HOLDING: what changed
Two fiscal 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.
LIGNA - HOLDING
Largest movements
- Current investments +€90,000
up €90,000, from €0 to €90,000
- Cash -€85,401
down €85,401 (-97.7%), from €87,405 to €2,004
mainly Current investments (-€90,000) and Accrued charges and deferred income (-€942)
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€1,098
down €1,098 (-48.6%), from €2,258 to €1,159
- Gross operating margin -€997
down €997 (-15.6%), from €6,392 to €5,395
- Financial charges +€144
up €144 (+2400.0%), from €6 to €150
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.
Cash bridge derived
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 | €1,087,989 | €1,092,306 | +€4,317 | +0.4% |
| Fixed assets | 21/28 | €995,369 | €995,369 | = | 0.0% |
| Financial fixed assets | 28 | €995,369 | €995,369 | = | 0.0% |
| Current assets | 29/58 | €92,619 | €96,937 | +€4,317 | +4.7% |
| Amounts receivable within one year | 40/41 | €5,215 | €4,885 | -€329 | -6.3% |
| Trade receivables | 40 | €4,538 | €4,538 | = | 0.0% |
| Other amounts receivable | 41 | €677 | €348 | -€329 | -48.6% |
| Current investments | 50/53 | €0 | €90,000 | +€90,000 | |
| Cash at bank and in hand | 54/58 | €87,405 | €2,004 | -€85,401 | -97.7% |
| Deferred charges and accrued income | 490/1 | €0 | €48 | +€48 | |
| Total equity and liabilities | 10/49 | €1,087,989 | €1,092,306 | +€4,317 | +0.4% |
| Equity | 10/15 | €1,086,256 | €1,091,533 | +€5,277 | +0.5% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €936,256 | €941,533 | +€5,277 | +0.6% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €921,256 | €926,533 | +€5,277 | +0.6% |
| Amounts payable | 17/49 | €1,733 | €773 | -€960 | -55.4% |
| Amounts payable within one year | 42/48 | €662 | €645 | -€17 | -2.6% |
| Trade debts | 44 | €0 | €95 | +€95 | |
| Suppliers | 440/4 | €0 | €95 | +€95 | |
| Taxes, remuneration and social security | 45 | €662 | €550 | -€112 | -16.9% |
| Taxes | 450/3 | €662 | €550 | -€112 | -16.9% |
| Accrued charges and deferred income | 492/3 | €1,070 | €128 | -€942 | -88.1% |
| Other operating charges | 640/8 | €1,070 | €1,128 | +€57 | +5.4% |
| Gross operating margin | 9900 | €6,392 | €5,395 | -€997 | -15.6% |
| Operating profit (loss) | 9901 | €5,322 | €4,268 | -€1,054 | -19.8% |
| Financial income | 75/76B | €2,258 | €1,159 | -€1,098 | -48.6% |
| Recurring financial income | 75 | €2,258 | €1,159 | -€1,098 | -48.6% |
| Financial charges | 65/66B | €6 | €150 | +€144 | +2400.0% |
| Recurring financial charges | 65 | €6 | €150 | +€144 | +2400.0% |
| Profit (loss) for the period before taxes | 9903 | €7,573 | €5,277 | -€2,296 | -30.3% |
| Profit (loss) for the period | 9904 | €7,573 | €5,277 | -€2,296 | -30.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,573 | €5,277 | -€2,296 | -30.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.