Lignum interieur: 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.
Lignum interieur
Largest movements
- Stocks and contracts -€30,696
no longer reported in 2025 (was €30,696)
of which Stocks: -€24,586
- Cash -€14,152
down €14,152 (-84.0%), from €16,845 to €2,693
mainly Net result for the year (-€45,548) and Receivables within one year (-€1,550)
- Receivables within one year +€1,550
up €1,550 (+11.9%), from €13,049 to €14,600
of which Trade receivables: +€3,070
- Profit (loss) carried forward -€45,548
down €45,548 (-46.2%), from -€98,627 to -€144,175
- Tax, wage and social debts +€1,594
up €1,594 (+6.6%), from €24,287 to €25,881
of which Taxes: +€3,631
- Other debts +€1,210
up €1,210 (+1.3%), from €91,700 to €92,910
- Gross operating margin -€38,960
down €38,960 (-1,141%), from -€3,414 to -€42,374
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 | €60,591 | €17,292 | -€43,299 | -71.5% |
| Fixed assets | 21/28 | €2 | - | -€2 | |
| Tangible fixed assets | 22/27 | €2 | - | -€2 | |
| Furniture and vehicles | 24 | €2 | - | -€2 | |
| Current assets | 29/58 | €60,590 | €17,292 | -€43,297 | -71.5% |
| Stocks and contracts in progress | 3 | €30,696 | - | -€30,696 | |
| Stocks | 30/36 | €24,586 | - | -€24,586 | |
| Contracts in progress | 37 | €6,110 | - | -€6,110 | |
| Amounts receivable within one year | 40/41 | €13,049 | €14,600 | +€1,550 | +11.9% |
| Trade receivables | 40 | €11,530 | €14,600 | +€3,070 | +26.6% |
| Other amounts receivable | 41 | €1,520 | - | -€1,520 | |
| Cash at bank and in hand | 54/58 | €16,845 | €2,693 | -€14,152 | -84.0% |
| Total equity and liabilities | 10/49 | €60,591 | €17,292 | -€43,299 | -71.5% |
| Equity | 10/15 | -€58,627 | -€104,175 | -€45,548 | -77.7% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,627 | -€144,175 | -€45,548 | -46.2% |
| Amounts payable | 17/49 | €119,218 | €121,467 | +€2,249 | +1.9% |
| Amounts payable within one year | 42/48 | €119,218 | €121,467 | +€2,249 | +1.9% |
| Trade debts | 44 | €3,231 | €2,677 | -€554 | -17.2% |
| Suppliers | 440/4 | €3,231 | €2,677 | -€554 | -17.2% |
| Taxes, remuneration and social security | 45 | €24,287 | €25,881 | +€1,594 | +6.6% |
| Taxes | 450/3 | €292 | €3,924 | +€3,631 | +1,242% |
| Remuneration and social security | 454/9 | €23,995 | €21,957 | -€2,038 | -8.5% |
| Other amounts payable | 47/48 | €91,700 | €92,910 | +€1,210 | +1.3% |
| Non-recurring operating income | 76A | €552 | €286 | -€266 | -48.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77 | €2 | -€75 | -97.7% |
| Other operating charges | 640/8 | €1,536 | €1,910 | +€374 | +24.3% |
| Gross operating margin | 9900 | -€3,414 | -€42,374 | -€38,960 | -1,141% |
| Operating profit (loss) | 9901 | -€5,027 | -€44,286 | -€39,259 | -781% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €552 | €952 | +€400 | +72.4% |
| Recurring financial charges | 65 | €552 | €739 | +€186 | +33.7% |
| Non-recurring financial charges | 66B | - | €214 | +€214 | |
| Profit (loss) for the period before taxes | 9903 | -€5,580 | -€45,239 | -€39,659 | -711% |
| Income taxes | 67/77 | €292 | €310 | +€17 | +5.9% |
| Profit (loss) for the period | 9904 | -€5,872 | -€45,548 | -€39,676 | -676% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,872 | -€45,548 | -€39,676 | -676% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.