Assur Lefèbvre: 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.
Assur Lefèbvre
Largest movements
- Receivables after one year +€116,464
up €116,464 (+306%), from €38,000 to €154,464
of which Other amounts receivable: +€125,000
- Current investments -€116,355
down €116,355 (-41.6%), from €280,000 to €163,645
- Tangible fixed assets -€25,670
down €25,670 (-18.7%), from €137,551 to €111,881
of which Furniture and vehicles: -€24,950
- Deferred charges and accrued income +€19,557
up €19,557 (+7,688%), from €254 to €19,811
- Cash +€12,459
up €12,459 (+48.2%), from €25,827 to €38,286
mainly Current investments (+€116,355) and Net result for the year (+€84,946)
- Other debts +€68,312
up €68,312 (+163%), from €42,000 to €110,312
- Reserves -€35,000
down €35,000 (-31.3%), from €111,860 to €76,860
of which Distributable reserves: -€35,000
- Profit (loss) carried forward -€24,999
down €24,999 (-8.5%), from €293,093 to €268,093
- Tax, wage and social debts -€16,286
down €16,286 (-24.5%), from €66,421 to €50,135
of which Taxes: -€8,781
- Turnover +€71,181
up €71,181 (+17.9%), from €397,459 to €468,640
- Gross operating margin +€51,862
up €51,862 (+24.2%), from €214,182 to €266,044
- Taxes +€29,637
up €29,637 (+131%), from €22,673 to €52,311
- Purchases and services +€19,319
up €19,319 (+10.5%), from €183,277 to €202,596
- Staff costs +€13,226
up €13,226 (+16.3%), from €81,008 to €94,234
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 | €542,302 | €539,980 | -€2,322 | -0.4% |
| Fixed assets | 21/28 | €138,265 | €111,881 | -€26,384 | -19.1% |
| Intangible fixed assets | 21 | €714 | - | -€714 | |
| Tangible fixed assets | 22/27 | €137,551 | €111,881 | -€25,670 | -18.7% |
| Land and buildings | 22 | €40,114 | €40,226 | +€112 | +0.3% |
| Plant, machinery and equipment | 23 | €1,663 | €832 | -€831 | -50.0% |
| Furniture and vehicles | 24 | €95,773 | €70,823 | -€24,950 | -26.1% |
| Current assets | 29/58 | €404,037 | €428,099 | +€24,062 | +6.0% |
| Amounts receivable after more than one year | 29 | €38,000 | €154,464 | +€116,464 | +306% |
| Trade receivables | 290 | €38,000 | €29,464 | -€8,536 | -22.5% |
| Other amounts receivable | 291 | - | €125,000 | +€125,000 | |
| Amounts receivable within one year | 40/41 | €59,956 | €51,893 | -€8,063 | -13.4% |
| Trade receivables | 40 | €11,929 | €25,976 | +€14,047 | +118% |
| Other amounts receivable | 41 | €48,027 | €25,917 | -€22,110 | -46.0% |
| Current investments | 50/53 | €280,000 | €163,645 | -€116,355 | -41.6% |
| Cash at bank and in hand | 54/58 | €25,827 | €38,286 | +€12,459 | +48.2% |
| Deferred charges and accrued income | 490/1 | €254 | €19,811 | +€19,557 | +7,688% |
| Total equity and liabilities | 10/49 | €542,302 | €539,980 | -€2,322 | -0.4% |
| Equity | 10/15 | €423,553 | €363,553 | -€59,999 | -14.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €111,860 | €76,860 | -€35,000 | -31.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €110,000 | €75,000 | -€35,000 | -31.8% |
| Profit (loss) carried forward | 14 | €293,093 | €268,093 | -€24,999 | -8.5% |
| Amounts payable | 17/49 | €118,749 | €176,427 | +€57,677 | +48.6% |
| Amounts payable within one year | 42/48 | €118,749 | €176,427 | +€57,677 | +48.6% |
| Current portion of amounts payable after more than one year | 42 | €1,709 | - | -€1,709 | |
| Trade debts | 44 | €8,619 | €12,811 | +€4,192 | +48.6% |
| Suppliers | 440/4 | €8,619 | €12,811 | +€4,192 | +48.6% |
| Advances received on contracts in progress | 46 | - | €3,169 | +€3,169 | |
| Taxes, remuneration and social security | 45 | €66,421 | €50,135 | -€16,286 | -24.5% |
| Taxes | 450/3 | €56,916 | €48,135 | -€8,781 | -15.4% |
| Remuneration and social security | 454/9 | €9,505 | €2,000 | -€7,505 | -79.0% |
| Other amounts payable | 47/48 | €42,000 | €110,312 | +€68,312 | +163% |
| Turnover | 70 | €397,459 | €468,640 | +€71,181 | +17.9% |
| Non-recurring operating income | 76A | €30 | - | -€30 | |
| Goods, raw materials, services and sundry goods | 60/61 | €183,277 | €202,596 | +€19,319 | +10.5% |
| Remuneration, social security and pensions | 62 | €81,008 | €94,234 | +€13,226 | +16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,695 | €39,858 | +€11,163 | +38.9% |
| Other operating charges | 640/8 | €4,443 | €2,617 | -€1,826 | -41.1% |
| Gross operating margin | 9900 | €214,182 | €266,044 | +€51,862 | +24.2% |
| Operating profit (loss) | 9901 | €100,035 | €129,335 | +€29,299 | +29.3% |
| Financial income | 75/76B | €688 | €8,884 | +€8,196 | +1,192% |
| Recurring financial income | 75 | €688 | €8,884 | +€8,196 | +1,192% |
| Financial charges | 65/66B | €109 | €962 | +€853 | +782% |
| Recurring financial charges | 65 | €109 | €962 | +€853 | +782% |
| Profit (loss) for the period before taxes | 9903 | €100,614 | €137,256 | +€36,642 | +36.4% |
| Income taxes | 67/77 | €22,673 | €52,311 | +€29,637 | +131% |
| Profit (loss) for the period | 9904 | €77,941 | €84,946 | +€7,005 | +9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €77,941 | €84,946 | +€7,005 | +9.0% |
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 21 October 2026 via checked.be.