COLPAERT - 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.
COLPAERT - LEFEBVRE
Largest movements
- Tangible fixed assets +€18,536
up €18,536 (+83.2%), from €22,282 to €40,818
of which Furniture and vehicles: +€20,244
- Cash -€4,777
down €4,777 (-17.6%), from €27,155 to €22,377
mainly Investment in fixed assets (net) (-€30,045) and Debts after one year (-€3,000)
- Receivables within one year +€1,120
up €1,120 (+191%), from €587 to €1,706
of which Trade receivables: +€1,128
- Other debts +€14,348
up €14,348 (+58.6%), from €24,495 to €38,844
- Debts after one year -€3,000
down €3,000 (-15.8%), from €19,000 to €16,000
of which Financial debts: -€3,000
- Tax, wage and social debts +€1,500
up €1,500 (+49.6%), from €3,024 to €4,524
of which Taxes: +€918
- Trade debts +€1,292
up €1,292 (+51.6%), from €2,505 to €3,797
- Profit (loss) carried forward +€1,266
up €1,266 (+85.9%), from -€1,474 to -€208
- Gross operating margin +€14,341
up €14,341 (+146%), from €9,832 to €24,173
- Depreciation +€4,260
up €4,260 (+58.8%), from €7,250 to €11,509
- Other operating charges +€1,359
up €1,359 (+68.5%), from €1,984 to €3,343
- Staff costs -€493
down €493 (-6.2%), from €7,992 to €7,499
- Taxes +€249
up €249 (+184%), from €135 to €384
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 | €58,916 | €74,265 | +€15,349 | +26.1% |
| Fixed assets | 21/28 | €22,342 | €40,878 | +€18,536 | +83.0% |
| Tangible fixed assets | 22/27 | €22,282 | €40,818 | +€18,536 | +83.2% |
| Land and buildings | 22 | €757 | €452 | -€305 | -40.3% |
| Plant, machinery and equipment | 23 | €2,581 | €1,179 | -€1,403 | -54.3% |
| Furniture and vehicles | 24 | €18,943 | €39,187 | +€20,244 | +107% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €36,574 | €33,387 | -€3,187 | -8.7% |
| Stocks and contracts in progress | 3 | €4,672 | €4,557 | -€115 | -2.5% |
| Stocks | 30/36 | €4,672 | €4,557 | -€115 | -2.5% |
| Amounts receivable within one year | 40/41 | €587 | €1,706 | +€1,120 | +191% |
| Trade receivables | 40 | €520 | €1,648 | +€1,128 | +217% |
| Other amounts receivable | 41 | €66 | €58 | -€8 | -12.0% |
| Cash at bank and in hand | 54/58 | €27,155 | €22,377 | -€4,777 | -17.6% |
| Deferred charges and accrued income | 490/1 | €4,161 | €4,747 | +€586 | +14.1% |
| Total equity and liabilities | 10/49 | €58,916 | €74,265 | +€15,349 | +26.1% |
| Equity | 10/15 | €6,518 | €7,784 | +€1,266 | +19.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,792 | €1,792 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €1,792 | €1,792 | = | 0.0% |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€1,474 | -€208 | +€1,266 | +85.9% |
| Amounts payable | 17/49 | €52,398 | €66,480 | +€14,083 | +26.9% |
| Amounts payable after more than one year | 17 | €19,000 | €16,000 | -€3,000 | -15.8% |
| Financial debts | 170/4 | €9,000 | €6,000 | -€3,000 | -33.3% |
| Other amounts payable | 178/9 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €33,024 | €50,164 | +€17,140 | +51.9% |
| Current portion of amounts payable after more than one year | 42 | €3,000 | €3,000 | = | 0.0% |
| Trade debts | 44 | €2,505 | €3,797 | +€1,292 | +51.6% |
| Suppliers | 440/4 | €2,505 | €3,797 | +€1,292 | +51.6% |
| Taxes, remuneration and social security | 45 | €3,024 | €4,524 | +€1,500 | +49.6% |
| Taxes | 450/3 | €1,201 | €2,119 | +€918 | +76.5% |
| Remuneration and social security | 454/9 | €1,823 | €2,405 | +€581 | +31.9% |
| Other amounts payable | 47/48 | €24,495 | €38,844 | +€14,348 | +58.6% |
| Accrued charges and deferred income | 492/3 | €374 | €316 | -€58 | -15.5% |
| Non-recurring operating income | 76A | €0 | €1,362 | +€1,362 | |
| Remuneration, social security and pensions | 62 | €7,992 | €7,499 | -€493 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,250 | €11,509 | +€4,260 | +58.8% |
| Other operating charges | 640/8 | €1,984 | €3,343 | +€1,359 | +68.5% |
| Gross operating margin | 9900 | €9,832 | €24,173 | +€14,341 | +146% |
| Operating profit (loss) | 9901 | -€7,394 | €1,822 | +€9,215 | |
| Financial income | 75/76B | €118 | €0 | -€118 | -100% |
| Recurring financial income | 75 | €118 | €0 | -€118 | -100% |
| Financial charges | 65/66B | €352 | €171 | -€181 | -51.4% |
| Recurring financial charges | 65 | €352 | €171 | -€181 | -51.4% |
| Profit (loss) for the period before taxes | 9903 | -€7,628 | €1,651 | +€9,279 | |
| Income taxes | 67/77 | €135 | €384 | +€249 | +184% |
| Profit (loss) for the period | 9904 | -€7,763 | €1,266 | +€9,030 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,763 | €1,266 | +€9,030 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.