MAISON LEGHAIT: 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.
MAISON LEGHAIT
Largest movements
- Tangible fixed assets -€5,174
down €5,174 (-33.6%), from €15,399 to €10,225
of which Furniture and vehicles: -€4,838
- Cash +€1,445
up €1,445 (+7.7%), from €18,884 to €20,329
mainly Depreciation (+€5,174) and Trade debts (+€2,082)
- Debts after one year -€2,578
no longer reported in 2025 (was €2,578)
- Current portion of long-term debt -€2,495
down €2,495 (-49.2%), from €5,073 to €2,578
- Trade debts +€2,082
up €2,082 (+141%), from €1,474 to €3,556
- Tax, wage and social debts +€1,116
up €1,116 (+58.5%), from €1,907 to €3,023
- Profit (loss) carried forward -€904
down €904 (-2.0%), from €45,120 to €44,217
- Depreciation +€2,160
up €2,160 (+71.6%), from €3,014 to €5,174
- Gross operating margin -€1,839
down €1,839 (-21.8%), from €8,441 to €6,602
- Other operating charges -€1,244
down €1,244 (-39.9%), from €3,120 to €1,875
- Financial charges -€1,163
down €1,163 (-70.3%), from €1,655 to €492
- Taxes -€242
down €242, from €208 to -€34
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 | €65,701 | €62,922 | -€2,779 | -4.2% |
| Fixed assets | 21/28 | €15,399 | €10,225 | -€5,174 | -33.6% |
| Tangible fixed assets | 22/27 | €15,399 | €10,225 | -€5,174 | -33.6% |
| Land and buildings | 22 | - | €0 | = | |
| Plant, machinery and equipment | 23 | €2,448 | €2,113 | -€336 | -13.7% |
| Furniture and vehicles | 24 | €12,951 | €8,112 | -€4,838 | -37.4% |
| Current assets | 29/58 | €50,302 | €52,697 | +€2,395 | +4.8% |
| Amounts receivable within one year | 40/41 | €30,533 | €30,843 | +€310 | +1.0% |
| Trade receivables | 40 | €296 | €1,221 | +€925 | +313% |
| Other amounts receivable | 41 | €30,237 | €29,622 | -€615 | -2.0% |
| Cash at bank and in hand | 54/58 | €18,884 | €20,329 | +€1,445 | +7.7% |
| Deferred charges and accrued income | 490/1 | €885 | €1,525 | +€640 | +72.3% |
| Total equity and liabilities | 10/49 | €65,701 | €62,922 | -€2,779 | -4.2% |
| Equity | 10/15 | €54,670 | €53,766 | -€904 | -1.7% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €3,352 | €3,352 | = | 0.0% |
| Distributable reserves | 133 | €3,352 | €3,352 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,120 | €44,217 | -€904 | -2.0% |
| Amounts payable | 17/49 | €11,031 | €9,156 | -€1,875 | -17.0% |
| Amounts payable after more than one year | 17 | €2,578 | - | -€2,578 | |
| Financial debts | 170/4 | €2,578 | - | -€2,578 | |
| Amounts payable within one year | 42/48 | €8,454 | €9,156 | +€703 | +8.3% |
| Current portion of amounts payable after more than one year | 42 | €5,073 | €2,578 | -€2,495 | -49.2% |
| Trade debts | 44 | €1,474 | €3,556 | +€2,082 | +141% |
| Suppliers | 440/4 | €1,474 | €3,556 | +€2,082 | +141% |
| Taxes, remuneration and social security | 45 | €1,907 | €3,023 | +€1,116 | +58.5% |
| Taxes | 450/3 | €1,907 | €3,023 | +€1,116 | +58.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,014 | €5,174 | +€2,160 | +71.6% |
| Other operating charges | 640/8 | €3,120 | €1,875 | -€1,244 | -39.9% |
| Gross operating margin | 9900 | €8,441 | €6,602 | -€1,839 | -21.8% |
| Operating profit (loss) | 9901 | €2,307 | -€447 | -€2,755 | |
| Financial income | 75/76B | €0 | €2 | +€1 | +655% |
| Recurring financial income | 75 | €0 | €2 | +€1 | +655% |
| Financial charges | 65/66B | €1,655 | €492 | -€1,163 | -70.3% |
| Recurring financial charges | 65 | €1,655 | €492 | -€1,163 | -70.3% |
| Profit (loss) for the period before taxes | 9903 | €653 | -€938 | -€1,590 | |
| Income taxes | 67/77 | €208 | -€34 | -€242 | |
| Profit (loss) for the period | 9904 | €445 | -€904 | -€1,349 | |
| Profit (loss) for the period to be appropriated | 9905 | €445 | -€904 | -€1,349 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.