PRO LIGNUM PARQUETS: 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.
PRO LIGNUM PARQUETS
Largest movements
- Receivables within one year -€10,990
down €10,990 (-74.3%), from €14,794 to €3,804
of which Trade receivables: -€11,847
- Tangible fixed assets +€8,975
up €8,975 (+92.4%), from €9,716 to €18,691
of which Furniture and vehicles: +€10,111
- Cash -€2,007
down €2,007 (-36.0%), from €5,576 to €3,569
mainly Investment in fixed assets (net) (-€15,452) and Tax, wage and social debts (-€4,606)
- Tax, wage and social debts -€4,606
down €4,606 (-57.3%), from €8,036 to €3,431
of which Taxes: -€3,162
- Reserves +€2,290
up €2,290 (+15.2%), from €15,070 to €17,360
- Other debts -€2,024
down €2,024 (-72.2%), from €2,801 to €777
- Trade debts +€317
up €317 (+82.7%), from €384 to €701
- Gross operating margin -€4,540
down €4,540 (-27.0%), from €16,846 to €12,305
- Staff costs -€3,559
down €3,559 (-60.4%), from €5,888 to €2,329
- Depreciation +€770
up €770 (+13.5%), from €5,707 to €6,477
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 | €30,292 | €26,269 | -€4,022 | -13.3% |
| Fixed assets | 21/28 | €9,921 | €18,896 | +€8,975 | +90.5% |
| Tangible fixed assets | 22/27 | €9,716 | €18,691 | +€8,975 | +92.4% |
| Land and buildings | 22 | €4,272 | €3,136 | -€1,136 | -26.6% |
| Furniture and vehicles | 24 | €5,444 | €15,555 | +€10,111 | +186% |
| Financial fixed assets | 28 | €205 | €205 | = | 0.0% |
| Current assets | 29/58 | €20,371 | €7,373 | -€12,997 | -63.8% |
| Amounts receivable within one year | 40/41 | €14,794 | €3,804 | -€10,990 | -74.3% |
| Trade receivables | 40 | €14,113 | €2,266 | -€11,847 | -83.9% |
| Other amounts receivable | 41 | €681 | €1,538 | +€856 | +126% |
| Cash at bank and in hand | 54/58 | €5,576 | €3,569 | -€2,007 | -36.0% |
| Total equity and liabilities | 10/49 | €30,292 | €26,269 | -€4,022 | -13.3% |
| Equity | 10/15 | €19,070 | €21,360 | +€2,290 | +12.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €15,070 | €17,360 | +€2,290 | +15.2% |
| Distributable reserves | 133 | €15,070 | €17,360 | +€2,290 | +15.2% |
| Amounts payable | 17/49 | €11,221 | €4,909 | -€6,312 | -56.3% |
| Amounts payable within one year | 42/48 | €11,221 | €4,909 | -€6,312 | -56.3% |
| Trade debts | 44 | €384 | €701 | +€317 | +82.7% |
| Suppliers | 440/4 | €384 | €701 | +€317 | +82.7% |
| Taxes, remuneration and social security | 45 | €8,036 | €3,431 | -€4,606 | -57.3% |
| Taxes | 450/3 | €4,877 | €1,715 | -€3,162 | -64.8% |
| Remuneration and social security | 454/9 | €3,160 | €1,716 | -€1,444 | -45.7% |
| Other amounts payable | 47/48 | €2,801 | €777 | -€2,024 | -72.2% |
| Remuneration, social security and pensions | 62 | €5,888 | €2,329 | -€3,559 | -60.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,707 | €6,477 | +€770 | +13.5% |
| Other operating charges | 640/8 | €321 | €230 | -€92 | -28.5% |
| Gross operating margin | 9900 | €16,846 | €12,305 | -€4,540 | -27.0% |
| Operating profit (loss) | 9901 | €4,929 | €3,269 | -€1,660 | -33.7% |
| Financial charges | 65/66B | €74 | €146 | +€72 | +96.4% |
| Recurring financial charges | 65 | €74 | €146 | +€72 | +96.4% |
| Profit (loss) for the period before taxes | 9903 | €4,855 | €3,123 | -€1,731 | -35.7% |
| Income taxes | 67/77 | €971 | €833 | -€137 | -14.2% |
| Profit (loss) for the period | 9904 | €3,884 | €2,290 | -€1,594 | -41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,884 | €2,290 | -€1,594 | -41.0% |
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 28 October 2026 via checked.be.