Lignac: 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.
Lignac
Largest movements
- Financial fixed assets +€9,216
up €9,216 (+165.8%), from €5,560 to €14,776
- Current investments -€5,000
down €5,000 (-9.1%), from €55,000 to €50,000
- Cash -€1,718
down €1,718 (-18.0%), from €9,530 to €7,812
mainly Investment in fixed assets (net) (-€9,216) and Other debts (-€367)
- Profit (loss) carried forward +€2,865
up €2,865 (+10.7%), from €26,818 to €29,683
- Financial income +€941
up €941 (+2240.5%), from €42 to €983
of which Financial income: +€941
- Purchases and services +€612
up €612 (+53.1%), from €1,153 to €1,765
- Taxes +€424
up €424 (+62.5%), from €678 to €1,102
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 | €70,090 | €72,588 | +€2,498 | +3.6% |
| Fixed assets | 21/28 | €5,560 | €14,776 | +€9,216 | +165.8% |
| Financial fixed assets | 28 | €5,560 | €14,776 | +€9,216 | +165.8% |
| Current assets | 29/58 | €64,530 | €57,812 | -€6,718 | -10.4% |
| Current investments | 50/53 | €55,000 | €50,000 | -€5,000 | -9.1% |
| Cash at bank and in hand | 54/58 | €9,530 | €7,812 | -€1,718 | -18.0% |
| Total equity and liabilities | 10/49 | €70,090 | €72,588 | +€2,498 | +3.6% |
| Equity | 10/15 | €69,723 | €72,588 | +€2,865 | +4.1% |
| Contributions | 10/11 | €23,094 | €23,094 | = | 0.0% |
| Reserves | 13 | €19,811 | €19,811 | = | 0.0% |
| Distributable reserves | 133 | €19,811 | €19,811 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,818 | €29,683 | +€2,865 | +10.7% |
| Amounts payable | 17/49 | €367 | - | -€367 | |
| Amounts payable within one year | 42/48 | €367 | - | -€367 | |
| Other amounts payable | 47/48 | €367 | - | -€367 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,153 | €1,765 | +€612 | +53.1% |
| Gross operating margin | 9900 | €2,999 | €3,014 | +€15 | +0.5% |
| Operating profit (loss) | 9901 | €2,999 | €3,014 | +€15 | +0.5% |
| Financial income | 75/76B | €42 | €983 | +€941 | +2240.5% |
| Recurring financial income | 75 | €42 | €983 | +€941 | +2240.5% |
| Non-recurring financial income | 76B | €42 | €983 | +€941 | +2240.5% |
| Financial charges | 65/66B | €28 | €30 | +€2 | +7.1% |
| Recurring financial charges | 65 | €28 | €30 | +€2 | +7.1% |
| Non-recurring financial charges | 66B | €28 | €30 | +€2 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | €3,013 | €3,967 | +€954 | +31.7% |
| Income taxes | 67/77 | €678 | €1,102 | +€424 | +62.5% |
| Profit (loss) for the period | 9904 | €2,335 | €2,865 | +€530 | +22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,335 | €2,865 | +€530 | +22.7% |
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.