LIGNUM CONCEPT: 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.
LIGNUM CONCEPT
Largest movements
- Cash +€20,680
up €20,680 (+289.7%), from €7,137 to €27,818
mainly Net result for the year (+€26,132) and Tax, wage and social debts (+€7,678)
- Receivables within one year +€4,621
up €4,621 (+47.4%), from €9,744 to €14,364
of which Trade receivables: +€5,339
- Stocks and contracts +€1,050
up €1,050 (+110.5%), from €950 to €2,000
- Deferred charges and accrued income +€560
up €560 (+81.2%), from €690 to €1,250
- Profit (loss) carried forward +€26,132
up €26,132, from -€8,945 to €17,187
- Tax, wage and social debts +€7,678
up €7,678 (+929.2%), from €826 to €8,504
of which Taxes: +€7,660
- Trade debts -€6,588
down €6,588 (-34.9%), from €18,876 to €12,288
- Debts after one year -€2,574
down €2,574 (-74.4%), from €3,457 to €884
- Other debts +€2,000
new in 2025: €2,000
- Gross operating margin +€54,246
up €54,246 (+161.3%), from €33,629 to €87,875
- Staff costs +€14,699
up €14,699 (+36.0%), from €40,814 to €55,513
- Taxes +€4,210
new in 2025: €4,210
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 | €22,676 | €49,436 | +€26,760 | +118.0% |
| Fixed assets | 21/28 | €4,155 | €4,003 | -€152 | -3.6% |
| Tangible fixed assets | 22/27 | €4,155 | €4,003 | -€152 | -3.6% |
| Plant, machinery and equipment | 23 | €2,618 | €2,815 | +€197 | +7.5% |
| Furniture and vehicles | 24 | €1,537 | €1,188 | -€348 | -22.7% |
| Current assets | 29/58 | €18,521 | €45,433 | +€26,912 | +145.3% |
| Stocks and contracts in progress | 3 | €950 | €2,000 | +€1,050 | +110.5% |
| Stocks | 30/36 | €950 | €2,000 | +€1,050 | +110.5% |
| Amounts receivable within one year | 40/41 | €9,744 | €14,364 | +€4,621 | +47.4% |
| Trade receivables | 40 | €9,026 | €14,364 | +€5,339 | +59.1% |
| Other amounts receivable | 41 | €718 | €0 | -€718 | -100.0% |
| Cash at bank and in hand | 54/58 | €7,137 | €27,818 | +€20,680 | +289.7% |
| Deferred charges and accrued income | 490/1 | €690 | €1,250 | +€560 | +81.2% |
| Total equity and liabilities | 10/49 | €22,676 | €49,436 | +€26,760 | +118.0% |
| Equity | 10/15 | -€2,945 | €23,187 | +€26,132 | |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,945 | €17,187 | +€26,132 | |
| Amounts payable | 17/49 | €25,621 | €26,249 | +€628 | +2.5% |
| Amounts payable after more than one year | 17 | €3,457 | €884 | -€2,574 | -74.4% |
| Financial debts | 170/4 | €3,457 | €884 | -€2,574 | -74.4% |
| Amounts payable within one year | 42/48 | €22,164 | €25,366 | +€3,202 | +14.4% |
| Current portion of amounts payable after more than one year | 42 | €2,462 | €2,574 | +€112 | +4.6% |
| Trade debts | 44 | €18,876 | €12,288 | -€6,588 | -34.9% |
| Suppliers | 440/4 | €18,876 | €12,288 | -€6,588 | -34.9% |
| Taxes, remuneration and social security | 45 | €826 | €8,504 | +€7,678 | +929.2% |
| Taxes | 450/3 | - | €7,660 | +€7,660 | |
| Remuneration and social security | 454/9 | €826 | €844 | +€18 | +2.2% |
| Other amounts payable | 47/48 | - | €2,000 | +€2,000 | |
| Remuneration, social security and pensions | 62 | €40,814 | €55,513 | +€14,699 | +36.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €540 | €1,025 | +€486 | +90.0% |
| Other operating charges | 640/8 | €580 | €700 | +€119 | +20.5% |
| Gross operating margin | 9900 | €33,629 | €87,875 | +€54,246 | +161.3% |
| Operating profit (loss) | 9901 | -€8,304 | €30,637 | +€38,941 | |
| Financial income | 75/76B | €0 | €273 | +€273 | +1367200.0% |
| Recurring financial income | 75 | €0 | €273 | +€273 | +1367200.0% |
| Financial charges | 65/66B | €641 | €569 | -€71 | -11.1% |
| Recurring financial charges | 65 | €641 | €569 | -€71 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | -€8,945 | €30,341 | +€39,286 | |
| Income taxes | 67/77 | - | €4,210 | +€4,210 | |
| Profit (loss) for the period | 9904 | -€8,945 | €26,132 | +€35,076 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,945 | €26,132 | +€35,076 |
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 5 October 2026 via checked.be.