LIGNAPHARMA: 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.
LIGNAPHARMA
Largest movements
- Receivables within one year -€33,526
down €33,526 (-79.0%), from €42,433 to €8,907
of which Trade receivables: -€34,314
- Cash +€29,224
up €29,224 (+31.6%), from €92,498 to €121,722
mainly Net result for the year (+€62,682) and Receivables within one year (+€33,526)
- Tangible fixed assets +€6,140
up €6,140 (+21.6%), from €28,418 to €34,558
of which Furniture and vehicles: +€6,379
- Deferred charges and accrued income -€3,517
down €3,517 (-36.8%), from €9,551 to €6,033
- Stocks and contracts +€3,302
up €3,302 (+5.0%), from €65,981 to €69,283
- Trade debts +€23,367
up €23,367 (+28.4%), from €82,370 to €105,737
- Other debts -€22,110
down €22,110 (-19.9%), from €111,119 to €89,009
- Gross operating margin -€21,196
down €21,196 (-16.3%), from €130,165 to €108,968
- Taxes -€11,832
down €11,832 (-33.3%), from €35,549 to €23,716
- Depreciation +€1,983
up €1,983 (+20.5%), from €9,690 to €11,673
- Other operating charges -€1,444
down €1,444 (-25.2%), from €5,738 to €4,294
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 | €250,537 | €249,939 | -€598 | -0.2% |
| Fixed assets | 21/28 | €37,457 | €41,376 | +€3,919 | +10.5% |
| Intangible fixed assets | 21 | €9,039 | €6,818 | -€2,221 | -24.6% |
| Tangible fixed assets | 22/27 | €28,418 | €34,558 | +€6,140 | +21.6% |
| Land and buildings | 22 | €23,976 | €24,791 | +€815 | +3.4% |
| Plant, machinery and equipment | 23 | €1,444 | €869 | -€576 | -39.8% |
| Furniture and vehicles | 24 | €2,451 | €8,830 | +€6,379 | +260% |
| Other tangible fixed assets | 26 | €547 | €68 | -€479 | -87.6% |
| Current assets | 29/58 | €213,079 | €208,563 | -€4,517 | -2.1% |
| Stocks and contracts in progress | 3 | €65,981 | €69,283 | +€3,302 | +5.0% |
| Stocks | 30/36 | €65,981 | €69,283 | +€3,302 | +5.0% |
| Amounts receivable within one year | 40/41 | €42,433 | €8,907 | -€33,526 | -79.0% |
| Trade receivables | 40 | €34,870 | €557 | -€34,314 | -98.4% |
| Other amounts receivable | 41 | €7,562 | €8,350 | +€788 | +10.4% |
| Current investments | 50/53 | €2,617 | €2,617 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €92,498 | €121,722 | +€29,224 | +31.6% |
| Deferred charges and accrued income | 490/1 | €9,551 | €6,033 | -€3,517 | -36.8% |
| Total equity and liabilities | 10/49 | €250,537 | €249,939 | -€598 | -0.2% |
| Equity | 10/15 | €36,300 | €36,300 | = | 0.0% |
| Contributions | 10/11 | €33,000 | €33,000 | = | 0.0% |
| Contributions outside capital | 11 | €33,000 | €33,000 | = | 0.0% |
| Other | 1109/19 | €33,000 | €33,000 | = | 0.0% |
| Reserves | 13 | €3,300 | €3,300 | = | 0.0% |
| Distributable reserves | 133 | €3,300 | €3,300 | = | 0.0% |
| Provisions and deferred taxes | 16 | €17,202 | €17,000 | -€202 | -1.2% |
| Provisions for liabilities and charges | 160/5 | €17,202 | €17,000 | -€202 | -1.2% |
| Major repairs and maintenance | 162 | €17,202 | €17,000 | -€202 | -1.2% |
| Amounts payable | 17/49 | €197,035 | €196,639 | -€396 | -0.2% |
| Amounts payable within one year | 42/48 | €197,035 | €196,639 | -€396 | -0.2% |
| Trade debts | 44 | €82,370 | €105,737 | +€23,367 | +28.4% |
| Suppliers | 440/4 | €82,370 | €105,737 | +€23,367 | +28.4% |
| Advances received on contracts in progress | 46 | - | €805 | +€805 | |
| Taxes, remuneration and social security | 45 | €3,546 | €1,088 | -€2,458 | -69.3% |
| Taxes | 450/3 | €3,546 | €1,088 | -€2,458 | -69.3% |
| Other amounts payable | 47/48 | €111,119 | €89,009 | -€22,110 | -19.9% |
| Remuneration, social security and pensions | 62 | €225 | - | -€225 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,690 | €11,673 | +€1,983 | +20.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €4,612 | €3,893 | -€719 | -15.6% |
| Other operating charges | 640/8 | €5,738 | €4,294 | -€1,444 | -25.2% |
| Gross operating margin | 9900 | €130,165 | €108,968 | -€21,196 | -16.3% |
| Operating profit (loss) | 9901 | €109,901 | €89,109 | -€20,792 | -18.9% |
| Financial income | 75/76B | €537 | €31 | -€506 | -94.3% |
| Recurring financial income | 75 | €537 | €31 | -€506 | -94.3% |
| Financial charges | 65/66B | €1,889 | €2,741 | +€853 | +45.1% |
| Recurring financial charges | 65 | €1,889 | €2,741 | +€853 | +45.1% |
| Profit (loss) for the period before taxes | 9903 | €108,549 | €86,398 | -€22,150 | -20.4% |
| Income taxes | 67/77 | €35,549 | €23,716 | -€11,832 | -33.3% |
| Profit (loss) for the period | 9904 | €73,000 | €62,682 | -€10,318 | -14.1% |
| Profit (loss) for the period to be appropriated | 9905 | €73,000 | €62,682 | -€10,318 | -14.1% |
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 26 October 2026 via checked.be.