Boucherie 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.
Boucherie Lefebvre
Largest movements
- Tangible fixed assets +€87,689
up €87,689 (+49.9%), from €175,664 to €263,353
of which Assets under construction and advance payments: +€70,000
- Receivables within one year +€34,014
up €34,014 (+200%), from €17,010 to €51,024
of which Trade receivables: +€29,685
- Intangible fixed assets -€22,689
down €22,689 (-20.0%), from €113,655 to €90,966
- Cash -€20,188
down €20,188 (-6.9%), from €293,310 to €273,122
mainly Investment in fixed assets (net) (-€139,753) and Debts after one year (-€67,304)
- Profit (loss) carried forward +€131,903
up €131,903 (+46.3%), from €284,893 to €416,796
- Debts after one year -€67,304
down €67,304 (-31.1%), from €216,712 to €149,409
- Trade debts +€50,961
up €50,961 (+174%), from €29,363 to €80,324
- Tax, wage and social debts -€28,684
down €28,684 (-39.4%), from €72,775 to €44,091
of which Taxes: -€31,090
- Other debts -€8,255
down €8,255 (-68.9%), from €11,986 to €3,731
- Turnover +€1.7m
new in 2025: €1.7m
- Purchases and services +€1.3m
new in 2025: €1.3m
- Staff costs +€21,991
up €21,991 (+11.7%), from €187,622 to €209,613
- Gross operating margin -€19,890
down €19,890 (-4.2%), from €477,793 to €457,902
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 | €715,851 | €796,448 | +€80,596 | +11.3% |
| Formation expenses | 20 | €698 | €459 | -€239 | -34.3% |
| Fixed assets | 21/28 | €289,742 | €354,741 | +€64,999 | +22.4% |
| Intangible fixed assets | 21 | €113,655 | €90,966 | -€22,689 | -20.0% |
| Tangible fixed assets | 22/27 | €175,664 | €263,353 | +€87,689 | +49.9% |
| Land and buildings | 22 | €69,198 | €62,904 | -€6,294 | -9.1% |
| Plant, machinery and equipment | 23 | €47,760 | €88,545 | +€40,785 | +85.4% |
| Furniture and vehicles | 24 | €58,707 | €41,904 | -€16,803 | -28.6% |
| Assets under construction and advance payments | 27 | - | €70,000 | +€70,000 | |
| Financial fixed assets | 28 | €423 | €423 | = | 0.0% |
| Current assets | 29/58 | €425,411 | €441,247 | +€15,836 | +3.7% |
| Stocks and contracts in progress | 3 | €14,076 | €12,624 | -€1,452 | -10.3% |
| Stocks | 30/36 | €14,076 | €12,624 | -€1,452 | -10.3% |
| Amounts receivable within one year | 40/41 | €17,010 | €51,024 | +€34,014 | +200% |
| Trade receivables | 40 | €4,490 | €34,175 | +€29,685 | +661% |
| Other amounts receivable | 41 | €12,520 | €16,849 | +€4,329 | +34.6% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €293,310 | €273,122 | -€20,188 | -6.9% |
| Deferred charges and accrued income | 490/1 | €1,014 | €4,477 | +€3,462 | +341% |
| Total equity and liabilities | 10/49 | €715,851 | €796,448 | +€80,596 | +11.3% |
| Equity | 10/15 | €314,893 | €446,796 | +€131,903 | +41.9% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €284,893 | €416,796 | +€131,903 | +46.3% |
| Amounts payable | 17/49 | €400,958 | €349,652 | -€51,306 | -12.8% |
| Amounts payable after more than one year | 17 | €216,712 | €149,409 | -€67,304 | -31.1% |
| Financial debts | 170/4 | €216,712 | €149,409 | -€67,304 | -31.1% |
| Amounts payable within one year | 42/48 | €184,225 | €199,836 | +€15,611 | +8.5% |
| Current portion of amounts payable after more than one year | 42 | €70,101 | €71,690 | +€1,589 | +2.3% |
| Trade debts | 44 | €29,363 | €80,324 | +€50,961 | +174% |
| Suppliers | 440/4 | €29,363 | €80,324 | +€50,961 | +174% |
| Taxes, remuneration and social security | 45 | €72,775 | €44,091 | -€28,684 | -39.4% |
| Taxes | 450/3 | €46,790 | €15,699 | -€31,090 | -66.4% |
| Remuneration and social security | 454/9 | €25,986 | €28,392 | +€2,406 | +9.3% |
| Other amounts payable | 47/48 | €11,986 | €3,731 | -€8,255 | -68.9% |
| Accrued charges and deferred income | 492/3 | €21 | €407 | +€387 | +1,887% |
| Turnover | 70 | - | €1,698,535 | +€1.7m | |
| Non-recurring operating income | 76A | - | €1,296 | +€1,296 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,291,595 | +€1.3m | |
| Remuneration, social security and pensions | 62 | €187,622 | €209,613 | +€21,991 | +11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,184 | €74,993 | +€7,809 | +11.6% |
| Other operating charges | 640/8 | €6,243 | €5,165 | -€1,077 | -17.3% |
| Non-recurring operating charges | 66A | €143 | - | -€143 | |
| Gross operating margin | 9900 | €477,793 | €457,902 | -€19,890 | -4.2% |
| Operating profit (loss) | 9901 | €216,601 | €168,131 | -€48,470 | -22.4% |
| Financial income | 75/76B | €527 | €6,580 | +€6,053 | +1,149% |
| Recurring financial income | 75 | €527 | €6,580 | +€6,053 | +1,149% |
| Financial charges | 65/66B | €7,138 | €9,441 | +€2,303 | +32.3% |
| Recurring financial charges | 65 | €7,138 | €9,441 | +€2,303 | +32.3% |
| Profit (loss) for the period before taxes | 9903 | €209,989 | €165,269 | -€44,720 | -21.3% |
| Income taxes | 67/77 | €44,316 | €33,366 | -€10,950 | -24.7% |
| Profit (loss) for the period | 9904 | €165,673 | €131,903 | -€33,770 | -20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €165,673 | €131,903 | -€33,770 | -20.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.