LIGNUM INTERIOR: 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 INTERIOR
Largest movements
- Tangible fixed assets -€27,767
down €27,767 (-5.5%), from €504,616 to €476,850
of which Land and buildings: -€15,627
- Receivables within one year -€24,790
down €24,790 (-17.9%), from €138,703 to €113,913
of which Trade receivables: -€24,659
- Cash +€9,482
up €9,482 (+164.7%), from €5,756 to €15,238
mainly Depreciation (+€27,767) and Receivables within one year (+€24,790)
- Stocks and contracts -€9,015
down €9,015 (-21.0%), from €42,847 to €33,832
- Debts after one year -€33,158
down €33,158 (-9.8%), from €336,906 to €303,748
- Profit (loss) carried forward -€13,886
down €13,886 (-31.6%), from -€43,950 to -€57,836
- Other debts +€12,588
up €12,588 (+9.0%), from €140,518 to €153,106
- Staff costs -€20,923
down €20,923 (-30.9%), from €67,777 to €46,854
- Gross operating margin +€18,134
up €18,134 (+33.0%), from €54,876 to €73,010
- Financial charges +€5,373
up €5,373 (+80.8%), from €6,646 to €12,019
- Depreciation +€3,856
up €3,856 (+16.1%), from €23,910 to €27,767
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 | €699,907 | €654,333 | -€45,574 | -6.5% |
| Fixed assets | 21/28 | €504,616 | €476,850 | -€27,767 | -5.5% |
| Tangible fixed assets | 22/27 | €504,616 | €476,850 | -€27,767 | -5.5% |
| Land and buildings | 22 | €463,135 | €447,508 | -€15,627 | -3.4% |
| Plant, machinery and equipment | 23 | €19,894 | €10,345 | -€9,550 | -48.0% |
| Furniture and vehicles | 24 | €21,587 | €18,997 | -€2,590 | -12.0% |
| Current assets | 29/58 | €195,291 | €177,483 | -€17,808 | -9.1% |
| Stocks and contracts in progress | 3 | €42,847 | €33,832 | -€9,015 | -21.0% |
| Stocks | 30/36 | €42,847 | €33,832 | -€9,015 | -21.0% |
| Amounts receivable within one year | 40/41 | €138,703 | €113,913 | -€24,790 | -17.9% |
| Trade receivables | 40 | €136,527 | €111,867 | -€24,659 | -18.1% |
| Other amounts receivable | 41 | €2,176 | €2,046 | -€130 | -6.0% |
| Cash at bank and in hand | 54/58 | €5,756 | €15,238 | +€9,482 | +164.7% |
| Deferred charges and accrued income | 490/1 | €7,985 | €14,500 | +€6,515 | +81.6% |
| Total equity and liabilities | 10/49 | €699,907 | €654,333 | -€45,574 | -6.5% |
| Equity | 10/15 | €138,348 | €124,462 | -€13,886 | -10.0% |
| Contributions | 10/11 | €118,600 | €118,600 | = | 0.0% |
| Reserves | 13 | €63,698 | €63,698 | = | 0.0% |
| Distributable reserves | 133 | €63,698 | €63,698 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,950 | -€57,836 | -€13,886 | -31.6% |
| Amounts payable | 17/49 | €561,559 | €529,871 | -€31,689 | -5.6% |
| Amounts payable after more than one year | 17 | €336,906 | €303,748 | -€33,158 | -9.8% |
| Financial debts | 170/4 | €336,906 | €303,748 | -€33,158 | -9.8% |
| Amounts payable within one year | 42/48 | €224,653 | €226,122 | +€1,469 | +0.7% |
| Current portion of amounts payable after more than one year | 42 | €30,506 | €31,366 | +€861 | +2.8% |
| Financial debts | 43 | €19,300 | €19,533 | +€233 | +1.2% |
| Credit institutions | 430/8 | €19,300 | €19,533 | +€233 | +1.2% |
| Trade debts | 44 | €11,134 | €5,891 | -€5,244 | -47.1% |
| Suppliers | 440/4 | €11,134 | €5,891 | -€5,244 | -47.1% |
| Taxes, remuneration and social security | 45 | €23,195 | €16,226 | -€6,969 | -30.0% |
| Taxes | 450/3 | €6,311 | €5,581 | -€730 | -11.6% |
| Remuneration and social security | 454/9 | €16,884 | €10,645 | -€6,239 | -37.0% |
| Other amounts payable | 47/48 | €140,518 | €153,106 | +€12,588 | +9.0% |
| Non-recurring operating income | 76A | €3,327 | - | -€3,327 | |
| Remuneration, social security and pensions | 62 | €67,777 | €46,854 | -€20,923 | -30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,910 | €27,767 | +€3,856 | +16.1% |
| Other operating charges | 640/8 | €693 | €544 | -€149 | -21.5% |
| Gross operating margin | 9900 | €54,876 | €73,010 | +€18,134 | +33.0% |
| Operating profit (loss) | 9901 | -€37,504 | -€2,155 | +€35,349 | +94.3% |
| Financial income | 75/76B | €200 | €289 | +€88 | +44.0% |
| Recurring financial income | 75 | €200 | €289 | +€88 | +44.0% |
| Financial charges | 65/66B | €6,646 | €12,019 | +€5,373 | +80.8% |
| Recurring financial charges | 65 | €6,646 | €12,019 | +€5,373 | +80.8% |
| Profit (loss) for the period before taxes | 9903 | -€43,950 | -€13,886 | +€30,065 | +68.4% |
| Profit (loss) for the period | 9904 | -€43,950 | -€13,886 | +€30,065 | +68.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,950 | -€13,886 | +€30,065 | +68.4% |
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 8 October 2026 via checked.be.