ASSURANCES LEFRANCQ: what changed
ASSURANCES LEFRANCQ
Largest movements
- Receivables within one year +€3,902
new in 2025: €3,902
- Tangible fixed assets -€1,951
down €1,951 (-50.1%), from €3,893 to €1,942
of which Plant, machinery and equipment: -€1,311
- Cash -€1,308
down €1,308 (-62.7%), from €2,086 to €778
mainly Other debts (-€4,937) and Receivables within one year (-€3,902)
- Profit (loss) carried forward +€5,581
up €5,581 (+536%), from €1,041 to €6,622
- Other debts -€4,937
no longer reported in 2025 (was €4,937)
- Gross operating margin -€652
down €652 (-7.5%), from €8,665 to €8,012
- Other operating charges +€284
new in 2025: €284
- Staff costs +€92
no longer reported in 2025 (was -€92)
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 | €5,978 | €6,622 | +€643 | +10.8% |
| Fixed assets | 21/28 | €3,893 | €1,942 | -€1,951 | -50.1% |
| Tangible fixed assets | 22/27 | €3,893 | €1,942 | -€1,951 | -50.1% |
| Plant, machinery and equipment | 23 | €1,333 | €22 | -€1,311 | -98.4% |
| Furniture and vehicles | 24 | €2,560 | €1,920 | -€640 | -25.0% |
| Current assets | 29/58 | €2,086 | €4,680 | +€2,595 | +124% |
| Amounts receivable within one year | 40/41 | - | €3,902 | +€3,902 | |
| Other amounts receivable | 41 | - | €3,902 | +€3,902 | |
| Cash at bank and in hand | 54/58 | €2,086 | €778 | -€1,308 | -62.7% |
| Total equity and liabilities | 10/49 | €5,978 | €6,622 | +€643 | +10.8% |
| Equity | 10/15 | €1,041 | €6,622 | +€5,581 | +536% |
| Profit (loss) carried forward | 14 | €1,041 | €6,622 | +€5,581 | +536% |
| Amounts payable | 17/49 | €4,937 | - | -€4,937 | |
| Amounts payable within one year | 42/48 | €4,937 | - | -€4,937 | |
| Other amounts payable | 47/48 | €4,937 | - | -€4,937 | |
| Remuneration, social security and pensions | 62 | -€92 | - | +€92 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,951 | €1,951 | = | 0.0% |
| Other operating charges | 640/8 | - | €284 | +€284 | |
| Gross operating margin | 9900 | €8,665 | €8,012 | -€652 | -7.5% |
| Operating profit (loss) | 9901 | €6,806 | €5,777 | -€1,028 | -15.1% |
| Financial charges | 65/66B | €153 | €197 | +€43 | +28.4% |
| Recurring financial charges | 65 | €153 | €197 | +€43 | +28.4% |
| Profit (loss) for the period before taxes | 9903 | €6,652 | €5,581 | -€1,072 | -16.1% |
| Profit (loss) for the period | 9904 | €6,652 | €5,581 | -€1,072 | -16.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,652 | €5,581 | -€1,072 | -16.1% |
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 2 November 2026 via checked.be.