ASSURANCES 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.
ASSURANCES LEFEBVRE
Largest movements
- Cash +€218,992
up €218,992 (+52.9%), from €413,845 to €632,837
mainly Net result for the year (+€174,634) and Other debts (+€50,553)
- Tangible fixed assets -€36,266
down €36,266 (-31.4%), from €115,479 to €79,213
of which Furniture and vehicles: -€21,266
- Receivables within one year -€32,970
down €32,970 (-88.3%), from €37,321 to €4,351
of which Other amounts receivable: -€33,970
- Reserves +€122,790
up €122,790 (+31.8%), from €386,011 to €508,802
of which Distributable reserves: +€122,790
- Other debts +€50,553
up €50,553 (+704%), from €7,178 to €57,731
- Debts after one year -€17,243
down €17,243 (-45.3%), from €38,056 to €20,813
- Current portion of long-term debt -€8,801
down €8,801 (-32.8%), from €26,860 to €18,060
- Gross operating margin +€80,642
up €80,642 (+28.2%), from €286,144 to €366,786
- Taxes +€26,604
up €26,604 (+52.9%), from €50,295 to €76,899
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 | €566,693 | €716,449 | +€149,756 | +26.4% |
| Fixed assets | 21/28 | €115,527 | €79,261 | -€36,266 | -31.4% |
| Tangible fixed assets | 22/27 | €115,479 | €79,213 | -€36,266 | -31.4% |
| Plant, machinery and equipment | 23 | €50,036 | €35,036 | -€15,000 | -30.0% |
| Furniture and vehicles | 24 | €65,443 | €44,177 | -€21,266 | -32.5% |
| Financial fixed assets | 28 | €48 | €48 | = | 0.0% |
| Current assets | 29/58 | €451,166 | €637,188 | +€186,022 | +41.2% |
| Amounts receivable within one year | 40/41 | €37,321 | €4,351 | -€32,970 | -88.3% |
| Trade receivables | 40 | - | €1,000 | +€1,000 | |
| Other amounts receivable | 41 | €37,321 | €3,351 | -€33,970 | -91.0% |
| Cash at bank and in hand | 54/58 | €413,845 | €632,837 | +€218,992 | +52.9% |
| Total equity and liabilities | 10/49 | €566,693 | €716,449 | +€149,756 | +26.4% |
| Equity | 10/15 | €481,222 | €604,012 | +€122,790 | +25.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €386,011 | €508,802 | +€122,790 | +31.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,400 | €1,400 | = | 0.0% |
| Distributable reserves | 133 | €378,411 | €501,202 | +€122,790 | +32.4% |
| Profit (loss) carried forward | 14 | €33,211 | €33,211 | = | 0.0% |
| Amounts payable | 17/49 | €85,471 | €112,437 | +€26,966 | +31.5% |
| Amounts payable after more than one year | 17 | €38,056 | €20,813 | -€17,243 | -45.3% |
| Financial debts | 170/4 | €38,056 | €20,813 | -€17,243 | -45.3% |
| Amounts payable within one year | 42/48 | €47,415 | €91,624 | +€44,209 | +93.2% |
| Current portion of amounts payable after more than one year | 42 | €26,860 | €18,060 | -€8,801 | -32.8% |
| Taxes, remuneration and social security | 45 | €13,377 | €15,834 | +€2,457 | +18.4% |
| Taxes | 450/3 | €4,500 | €6,596 | +€2,096 | +46.6% |
| Remuneration and social security | 454/9 | €8,877 | €9,238 | +€361 | +4.1% |
| Other amounts payable | 47/48 | €7,178 | €57,731 | +€50,553 | +704% |
| Remuneration, social security and pensions | 62 | €78,981 | €78,188 | -€793 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,352 | €36,266 | -€1,085 | -2.9% |
| Other operating charges | 640/8 | €1,371 | €859 | -€511 | -37.3% |
| Gross operating margin | 9900 | €286,144 | €366,786 | +€80,642 | +28.2% |
| Operating profit (loss) | 9901 | €168,441 | €251,473 | +€83,032 | +49.3% |
| Financial income | 75/76B | €1,068 | €1,749 | +€681 | +63.7% |
| Recurring financial income | 75 | €1,068 | €1,749 | +€681 | +63.7% |
| Financial charges | 65/66B | €2,050 | €1,688 | -€361 | -17.6% |
| Recurring financial charges | 65 | €2,050 | €1,688 | -€361 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €167,459 | €251,533 | +€84,074 | +50.2% |
| Income taxes | 67/77 | €50,295 | €76,899 | +€26,604 | +52.9% |
| Profit (loss) for the period | 9904 | €117,165 | €174,634 | +€57,470 | +49.1% |
| Profit (loss) for the period to be appropriated | 9905 | €117,165 | €174,634 | +€57,470 | +49.1% |
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 24 October 2026 via checked.be.