ASSURANCES J. LEFEBVRE: what changed
ASSURANCES J. LEFEBVRE
Largest movements
- Receivables within one year +€160,412
new in 2025: €160,412
- Cash -€132,077
down €132,077 (-95.6%), from €138,085 to €6,008
mainly Receivables within one year (-€160,412) and Trade debts (-€1,607)
- Deferred charges and accrued income -€10,044
down €10,044 (-55.3%), from €18,158 to €8,114
- Profit (loss) carried forward +€14,266
up €14,266 (+12.6%), from €113,279 to €127,545
- Accrued charges and deferred income +€3,500
new in 2025: €3,500
- Tax, wage and social debts +€1,893
up €1,893 (+19.9%), from €9,537 to €11,430
- Gross operating margin -€15,917
down €15,917 (-44.2%), from €36,022 to €20,105
- Taxes -€6,044
down €6,044 (-53.8%), from €11,237 to €5,193
- Financial income -€3,851
no longer reported in 2025 (was €3,851)
- Other operating charges -€669
down €669 (-74.5%), from €899 to €229
- Financial charges -€528
down €528 (-74.8%), from €705 to €177
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €156,482 | €174,535 | +€18,053 | +11.5% |
| Fixed assets | 21/28 | €239 | - | -€239 | |
| Tangible fixed assets | 22/27 | €239 | - | -€239 | |
| Furniture and vehicles | 24 | €239 | - | -€239 | |
| Current assets | 29/58 | €156,243 | €174,535 | +€18,292 | +11.7% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | - | €160,412 | +€160,412 | |
| Other amounts receivable | 41 | - | €160,412 | +€160,412 | |
| Cash at bank and in hand | 54/58 | €138,085 | €6,008 | -€132,077 | -95.6% |
| Deferred charges and accrued income | 490/1 | €18,158 | €8,114 | -€10,044 | -55.3% |
| Total equity and liabilities | 10/49 | €156,482 | €174,535 | +€18,053 | +11.5% |
| Equity | 10/15 | €145,339 | €159,605 | +€14,266 | +9.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €25,860 | €25,860 | = | 0.0% |
| Distributable reserves | 133 | €25,860 | €25,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €113,279 | €127,545 | +€14,266 | +12.6% |
| Amounts payable | 17/49 | €11,143 | €14,930 | +€3,787 | +34.0% |
| Amounts payable within one year | 42/48 | €11,143 | €11,430 | +€287 | +2.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €1,607 | - | -€1,607 | |
| Suppliers | 440/4 | €1,607 | - | -€1,607 | |
| Taxes, remuneration and social security | 45 | €9,537 | €11,430 | +€1,893 | +19.9% |
| Taxes | 450/3 | €9,537 | €11,430 | +€1,893 | +19.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €3,500 | +€3,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €250 | €239 | -€11 | -4.4% |
| Other operating charges | 640/8 | €899 | €229 | -€669 | -74.5% |
| Gross operating margin | 9900 | €36,022 | €20,105 | -€15,917 | -44.2% |
| Operating profit (loss) | 9901 | €34,873 | €19,637 | -€15,237 | -43.7% |
| Financial income | 75/76B | €3,851 | - | -€3,851 | |
| Recurring financial income | 75 | €3,851 | - | -€3,851 | |
| Financial charges | 65/66B | €705 | €177 | -€528 | -74.8% |
| Recurring financial charges | 65 | €705 | €177 | -€528 | -74.8% |
| Profit (loss) for the period before taxes | 9903 | €38,019 | €19,459 | -€18,560 | -48.8% |
| Income taxes | 67/77 | €11,237 | €5,193 | -€6,044 | -53.8% |
| Profit (loss) for the period | 9904 | €26,782 | €14,266 | -€12,517 | -46.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,782 | €14,266 | -€12,517 | -46.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.