LIGNA-systems 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.
LIGNA-systems Holding
Largest movements
- Receivables within one year +€668,596
up €668,596 (+118%), from €566,110 to €1.2m
of which Other amounts receivable: +€526,096
- Intangible fixed assets +€44,898
new in 2025: €44,898
- Deferred charges and accrued income +€31,548
up €31,548 (+305%), from €10,344 to €41,892
- Financial fixed assets -€25,891
down €25,891 (-4.8%), from €541,768 to €515,877
- Receivables after one year -€20,748
no longer reported in 2025 (was €20,748)
- Other debts +€585,718
up €585,718 (+887%), from €66,000 to €651,718
- Debts after one year -€120,666
down €120,666 (-32.8%), from €367,896 to €247,230
- Profit (loss) carried forward +€118,198
up €118,198 (+795%), from €14,865 to €133,063
- Trade debts +€99,738
up €99,738 (+1,132%), from €8,812 to €108,550
- Gross operating margin +€110,708
up €110,708 (+56.6%), from €195,750 to €306,459
- Financial charges +€24,962
up €24,962 (+117%), from €21,274 to €46,237
- Financial income +€22,150
up €22,150 (+117%), from €18,949 to €41,099
- Depreciation +€18,043
up €18,043 (+227%), from €7,956 to €25,999
- Taxes -€10,311
down €10,311 (-96.5%), from €10,682 to €371
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 | €1,160,961 | €1,849,537 | +€688,576 | +59.3% |
| Fixed assets | 21/28 | €559,327 | €572,894 | +€13,567 | +2.4% |
| Intangible fixed assets | 21 | - | €44,898 | +€44,898 | |
| Tangible fixed assets | 22/27 | €17,559 | €12,118 | -€5,440 | -31.0% |
| Furniture and vehicles | 24 | €17,559 | €12,118 | -€5,440 | -31.0% |
| Financial fixed assets | 28 | €541,768 | €515,877 | -€25,891 | -4.8% |
| Current assets | 29/58 | €601,635 | €1,276,643 | +€675,009 | +112% |
| Amounts receivable after more than one year | 29 | €20,748 | - | -€20,748 | |
| Other amounts receivable | 291 | €20,748 | - | -€20,748 | |
| Amounts receivable within one year | 40/41 | €566,110 | €1,234,707 | +€668,596 | +118% |
| Trade receivables | 40 | €22,324 | €164,825 | +€142,501 | +638% |
| Other amounts receivable | 41 | €543,786 | €1,069,882 | +€526,096 | +96.7% |
| Cash at bank and in hand | 54/58 | €4,433 | €45 | -€4,388 | -99.0% |
| Deferred charges and accrued income | 490/1 | €10,344 | €41,892 | +€31,548 | +305% |
| Total equity and liabilities | 10/49 | €1,160,961 | €1,849,537 | +€688,576 | +59.3% |
| Equity | 10/15 | €564,865 | €683,063 | +€118,198 | +20.9% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Capital | 10 | €500,000 | €500,000 | = | 0.0% |
| Issued capital | 100 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €50,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50,000 | €50,000 | = | 0.0% |
| Legal reserve | 130 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,865 | €133,063 | +€118,198 | +795% |
| Amounts payable | 17/49 | €596,097 | €1,166,475 | +€570,378 | +95.7% |
| Amounts payable after more than one year | 17 | €367,896 | €247,230 | -€120,666 | -32.8% |
| Financial debts | 170/4 | €367,896 | €247,230 | -€120,666 | -32.8% |
| Amounts payable within one year | 42/48 | €227,233 | €917,787 | +€690,554 | +304% |
| Current portion of amounts payable after more than one year | 42 | €119,469 | €120,666 | +€1,197 | +1.0% |
| Trade debts | 44 | €8,812 | €108,550 | +€99,738 | +1,132% |
| Suppliers | 440/4 | €8,812 | €108,550 | +€99,738 | +1,132% |
| Taxes, remuneration and social security | 45 | €32,951 | €36,852 | +€3,901 | +11.8% |
| Taxes | 450/3 | €14,480 | €18,095 | +€3,615 | +25.0% |
| Remuneration and social security | 454/9 | €18,471 | €18,757 | +€285 | +1.5% |
| Other amounts payable | 47/48 | €66,000 | €651,718 | +€585,718 | +887% |
| Accrued charges and deferred income | 492/3 | €968 | €1,458 | +€490 | +50.7% |
| Non-recurring operating income | 76A | - | €130,320 | +€130,320 | |
| Remuneration, social security and pensions | 62 | €148,049 | €155,000 | +€6,951 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,956 | €25,999 | +€18,043 | +227% |
| Other operating charges | 640/8 | €3,002 | €1,753 | -€1,249 | -41.6% |
| Gross operating margin | 9900 | €195,750 | €306,459 | +€110,708 | +56.6% |
| Operating profit (loss) | 9901 | €36,743 | €123,706 | +€86,964 | +237% |
| Financial income | 75/76B | €18,949 | €41,099 | +€22,150 | +117% |
| Recurring financial income | 75 | €18,949 | €41,099 | +€22,150 | +117% |
| Financial charges | 65/66B | €21,274 | €46,237 | +€24,962 | +117% |
| Recurring financial charges | 65 | €21,274 | €46,237 | +€24,962 | +117% |
| Profit (loss) for the period before taxes | 9903 | €34,417 | €118,569 | +€84,151 | +245% |
| Income taxes | 67/77 | €10,682 | €371 | -€10,311 | -96.5% |
| Profit (loss) for the period | 9904 | €23,735 | €118,198 | +€94,462 | +398% |
| Profit (loss) for the period to be appropriated | 9905 | €23,735 | €118,198 | +€94,462 | +398% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.