ALEXIS LEFEBVRE: 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.
What changed
ALEXIS LEFEBVRE
NACE 69.101, Activities of lawyers
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€35,511
2024 · €520,756-€556,267
Equity
€589,825
2024 · €625,335-€35,511
Cash
€128,666
2024 · €273,403-€144,737
Balance sheet total
€2.7m
2024 · €2.8m-€151,121
Largest movements
Assets
- Cash -€144,737
down €144,737 (-52.9%), from €273,403 to €128,666
mainly Debts after one year (-€145,393) and Investment in fixed assets (net) (-€108,313)
- Tangible fixed assets -€101,768
down €101,768 (-5.0%), from €2.0m to €1.9m
of which Land and buildings: -€122,545
- Receivables after one year +€75,000
up €75,000 (+16.7%), from €450,000 to €525,000
Equity and liabilities
- Debts after one year -€145,393
down €145,393 (-8.8%), from €1.6m to €1.5m
- Profit (loss) carried forward -€35,511
new in 2025: -€35,511
Income statement
- Gross operating margin -€790,408
down €790,408 (-77.0%), from €1.0m to €236,337
- Taxes -€239,578
down €239,578 (-99.8%), from €240,064 to €486
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.
Result 2024
€520,756
Gross operating margin
-€790,408
Depreciation
-€3,419
Other operating charges
-€2,085
Other operating items
-€930
Financial income
+€6,922
Financial charges
-€5,925
Taxes
+€239,578
Result 2025
-€35,511
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€102,977
Investment
-€108,313
Financing
-€139,401
Cash 2024
€273,403
From operations (derived)
+€102,977
Net result for the year
-€35,511
Depreciation
+€210,081
Receivables after one year
-€75,000
Receivables within one year
-€11,007
Deferred charges and accrued income
-€9,378
Trade debts
+€3,446
Tax, wage and social debts
+€20,345
Investment (derived)
-€108,313
Investment in fixed assets (net)
-€108,313
Financing
-€139,401
Debts after one year
-€145,393
Current portion of long-term debt
+€5,992
Cash 2025
€128,666
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,834,762 | €2,683,641 | -€151,121 | -5.3% |
| Fixed assets | 21/28 | €2,033,982 | €1,932,214 | -€101,768 | -5.0% |
| Tangible fixed assets | 22/27 | €2,022,332 | €1,920,564 | -€101,768 | -5.0% |
| Land and buildings | 22 | €1,969,820 | €1,847,275 | -€122,545 | -6.2% |
| Plant, machinery and equipment | 23 | €735 | €544 | -€191 | -25.9% |
| Furniture and vehicles | 24 | €51,777 | €72,744 | +€20,967 | +40.5% |
| Financial fixed assets | 28 | €11,650 | €11,650 | = | 0.0% |
| Current assets | 29/58 | €800,780 | €751,427 | -€49,353 | -6.2% |
| Amounts receivable after more than one year | 29 | €450,000 | €525,000 | +€75,000 | +16.7% |
| Other amounts receivable | 291 | €450,000 | €525,000 | +€75,000 | +16.7% |
| Amounts receivable within one year | 40/41 | €63,895 | €74,902 | +€11,007 | +17.2% |
| Trade receivables | 40 | €61,983 | €57,231 | -€4,751 | -7.7% |
| Other amounts receivable | 41 | €1,913 | €17,671 | +€15,758 | +824% |
| Cash at bank and in hand | 54/58 | €273,403 | €128,666 | -€144,737 | -52.9% |
| Deferred charges and accrued income | 490/1 | €13,481 | €22,859 | +€9,378 | +69.6% |
| Total equity and liabilities | 10/49 | €2,834,762 | €2,683,641 | -€151,121 | -5.3% |
| Equity | 10/15 | €625,335 | €589,825 | -€35,511 | -5.7% |
| Contributions | 10/11 | €13,100 | €13,100 | = | 0.0% |
| Reserves | 13 | €612,235 | €612,235 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €610,375 | €612,235 | +€1,860 | +0.3% |
| Profit (loss) carried forward | 14 | - | -€35,511 | -€35,511 | |
| Provisions and deferred taxes | 16 | €303,380 | €303,380 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €303,380 | €303,380 | = | 0.0% |
| Pensions and similar obligations | 160 | €303,380 | €303,380 | = | 0.0% |
| Amounts payable | 17/49 | €1,906,046 | €1,790,437 | -€115,610 | -6.1% |
| Amounts payable after more than one year | 17 | €1,645,181 | €1,499,789 | -€145,393 | -8.8% |
| Financial debts | 170/4 | €1,645,181 | €1,499,789 | -€145,393 | -8.8% |
| Amounts payable within one year | 42/48 | €260,865 | €290,648 | +€29,783 | +11.4% |
| Current portion of amounts payable after more than one year | 42 | €150,992 | €156,984 | +€5,992 | +4.0% |
| Trade debts | 44 | €3,178 | €6,624 | +€3,446 | +108% |
| Suppliers | 440/4 | €3,178 | €6,624 | +€3,446 | +108% |
| Taxes, remuneration and social security | 45 | €106,696 | €127,040 | +€20,345 | +19.1% |
| Taxes | 450/3 | €106,696 | €127,040 | +€20,345 | +19.1% |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €206,663 | €210,081 | +€3,419 | +1.7% |
| Other operating charges | 640/8 | €13,323 | €15,408 | +€2,085 | +15.6% |
| Non-recurring operating charges | 66A | €4,135 | €5,065 | +€930 | +22.5% |
| Gross operating margin | 9900 | €1,026,746 | €236,337 | -€790,408 | -77.0% |
| Operating profit (loss) | 9901 | €802,625 | €5,783 | -€796,842 | -99.3% |
| Financial income | 75/76B | €10,620 | €17,542 | +€6,922 | +65.2% |
| Recurring financial income | 75 | €10,620 | €17,542 | +€6,922 | +65.2% |
| Financial charges | 65/66B | €52,426 | €58,350 | +€5,925 | +11.3% |
| Recurring financial charges | 65 | €52,426 | €58,350 | +€5,925 | +11.3% |
| Profit (loss) for the period before taxes | 9903 | €760,820 | -€35,025 | -€795,845 | |
| Income taxes | 67/77 | €240,064 | €486 | -€239,578 | -99.8% |
| Profit (loss) for the period | 9904 | €520,756 | -€35,511 | -€556,267 | |
| Profit (loss) for the period to be appropriated | 9905 | €520,756 | -€35,511 | -€556,267 |
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 13 October 2026 via checked.be.