ASSURFINANCE LEFEVRE: 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.
ASSURFINANCE LEFEVRE
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Reserves +€27,223
up €27,223 (+21.8%), from €124,691 to €151,914
- Other debts +€22,676
up €22,676 (+124%), from €18,240 to €40,916
- Current portion of long-term debt -€22,055
down €22,055 (-56.0%), from €39,359 to €17,304
- Debts after one year -€17,304
down €17,304 (-100%), from €17,304 to €0
of which Financial debts: -€11,563
- Tax, wage and social debts -€7,284
down €7,284 (-27.3%), from €26,646 to €19,361
- Gross operating margin -€3,992
down €3,992 (-5.7%), from €69,928 to €65,936
- Financial income -€2,931
down €2,931 (-99.5%), from €2,946 to €15
- Depreciation +€2,774
up €2,774 (+17.1%), from €16,186 to €18,960
- Taxes -€2,297
down €2,297 (-12.9%), from €17,840 to €15,543
- Financial charges -€1,687
down €1,687 (-41.2%), from €4,097 to €2,410
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €243,850 | €243,229 | -€621 | -0.3% |
| Fixed assets | 21/28 | €233,972 | €234,117 | +€145 | +0.1% |
| Tangible fixed assets | 22/27 | €233,693 | €233,838 | +€145 | +0.1% |
| Land and buildings | 22 | €214,769 | €204,547 | -€10,222 | -4.8% |
| Plant, machinery and equipment | 23 | €6,872 | €9,457 | +€2,585 | +37.6% |
| Furniture and vehicles | 24 | €12,053 | €17,076 | +€5,023 | +41.7% |
| Other tangible fixed assets | 26 | - | €2,759 | +€2,759 | |
| Financial fixed assets | 28 | €279 | €279 | = | 0.0% |
| Current assets | 29/58 | €9,878 | €9,112 | -€766 | -7.8% |
| Amounts receivable within one year | 40/41 | €7,733 | €5,726 | -€2,008 | -26.0% |
| Trade receivables | 40 | €7,733 | €5,726 | -€2,008 | -26.0% |
| Deferred charges and accrued income | 490/1 | €2,144 | €3,386 | +€1,242 | +57.9% |
| Total equity and liabilities | 10/49 | €243,850 | €243,229 | -€621 | -0.3% |
| Equity | 10/15 | €131,519 | €158,742 | +€27,223 | +20.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €124,691 | €151,914 | +€27,223 | +21.8% |
| Distributable reserves | 133 | €124,691 | €151,914 | +€27,223 | +21.8% |
| Profit (loss) carried forward | 14 | €628 | €628 | +€0 | 0.0% |
| Amounts payable | 17/49 | €112,331 | €84,487 | -€27,844 | -24.8% |
| Amounts payable after more than one year | 17 | €17,304 | €0 | -€17,304 | -100% |
| Financial debts | 170/4 | €11,563 | €0 | -€11,563 | -100% |
| Other amounts payable | 178/9 | €5,741 | €0 | -€5,741 | -100% |
| Amounts payable within one year | 42/48 | €93,227 | €84,387 | -€8,840 | -9.5% |
| Current portion of amounts payable after more than one year | 42 | €39,359 | €17,304 | -€22,055 | -56.0% |
| Financial debts | 43 | €6,821 | €4,852 | -€1,969 | -28.9% |
| Credit institutions | 430/8 | €6,821 | €4,852 | -€1,969 | -28.9% |
| Trade debts | 44 | €2,162 | €1,954 | -€208 | -9.6% |
| Suppliers | 440/4 | €2,162 | €1,954 | -€208 | -9.6% |
| Taxes, remuneration and social security | 45 | €26,646 | €19,361 | -€7,284 | -27.3% |
| Taxes | 450/3 | €26,646 | €19,361 | -€7,284 | -27.3% |
| Other amounts payable | 47/48 | €18,240 | €40,916 | +€22,676 | +124% |
| Accrued charges and deferred income | 492/3 | €1,800 | €100 | -€1,700 | -94.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,186 | €18,960 | +€2,774 | +17.1% |
| Other operating charges | 640/8 | €1,698 | €1,814 | +€116 | +6.8% |
| Gross operating margin | 9900 | €69,928 | €65,936 | -€3,992 | -5.7% |
| Operating profit (loss) | 9901 | €52,044 | €45,161 | -€6,882 | -13.2% |
| Financial income | 75/76B | €2,946 | €15 | -€2,931 | -99.5% |
| Recurring financial income | 75 | €2,946 | €15 | -€2,931 | -99.5% |
| Financial charges | 65/66B | €4,097 | €2,410 | -€1,687 | -41.2% |
| Recurring financial charges | 65 | €4,097 | €2,410 | -€1,687 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | €50,893 | €42,766 | -€8,127 | -16.0% |
| Income taxes | 67/77 | €17,840 | €15,543 | -€2,297 | -12.9% |
| Profit (loss) for the period | 9904 | €33,053 | €27,223 | -€5,830 | -17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €33,053 | €27,223 | -€5,830 | -17.6% |
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 20 October 2026 via checked.be.