CSI LEFEVRE CLAIRE: what changed
CSI LEFEVRE CLAIRE
Largest movements
- Cash +€44,590
up €44,590 (+41.3%), from €108,012 to €152,602
mainly Net result for the year (+€66,192) and Other debts (+€22,573)
- Tangible fixed assets -€9,489
down €9,489 (-81.8%), from €11,600 to €2,111
- Intangible fixed assets -€6,800
down €6,800 (-12.5%), from €54,400 to €47,600
- Profit (loss) carried forward +€28,692
up €28,692 (+24.6%), from €116,810 to €145,502
- Other debts +€22,573
up €22,573 (+124%), from €18,139 to €40,712
- Debts after one year -€9,542
no longer reported in 2025 (was €9,542)
- Trade debts -€8,380
down €8,380 (-56.4%), from €14,847 to €6,467
- Current portion of long-term debt -€6,572
no longer reported in 2025 (was €6,572)
- Gross operating margin -€17,789
down €17,789 (-17.3%), from €102,611 to €84,822
- Depreciation -€9,460
down €9,460 (-53.9%), from €17,548 to €8,088
- Financial income +€8,028
up €8,028 (+802,801%), from €1 to €8,029
of which Non-recurring financial income: +€8,000
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 | €190,936 | €219,206 | +€28,270 | +14.8% |
| Fixed assets | 21/28 | €66,000 | €49,711 | -€16,289 | -24.7% |
| Intangible fixed assets | 21 | €54,400 | €47,600 | -€6,800 | -12.5% |
| Tangible fixed assets | 22/27 | €11,600 | €2,111 | -€9,489 | -81.8% |
| Furniture and vehicles | 24 | €11,600 | €2,111 | -€9,489 | -81.8% |
| Current assets | 29/58 | €124,936 | €169,495 | +€44,559 | +35.7% |
| Amounts receivable within one year | 40/41 | - | €585 | +€585 | |
| Other amounts receivable | 41 | - | €585 | +€585 | |
| Cash at bank and in hand | 54/58 | €108,012 | €152,602 | +€44,590 | +41.3% |
| Deferred charges and accrued income | 490/1 | €16,924 | €16,308 | -€616 | -3.6% |
| Total equity and liabilities | 10/49 | €190,936 | €219,206 | +€28,270 | +14.8% |
| Equity | 10/15 | €121,810 | €150,502 | +€28,692 | +23.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,810 | €145,502 | +€28,692 | +24.6% |
| Amounts payable | 17/49 | €69,126 | €68,705 | -€421 | -0.6% |
| Amounts payable after more than one year | 17 | €9,542 | - | -€9,542 | |
| Financial debts | 170/4 | €9,542 | - | -€9,542 | |
| Amounts payable within one year | 42/48 | €59,584 | €68,705 | +€9,121 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €6,572 | - | -€6,572 | |
| Trade debts | 44 | €14,847 | €6,467 | -€8,380 | -56.4% |
| Suppliers | 440/4 | €14,847 | €6,467 | -€8,380 | -56.4% |
| Taxes, remuneration and social security | 45 | €20,026 | €21,526 | +€1,500 | +7.5% |
| Taxes | 450/3 | €20,026 | €21,526 | +€1,500 | +7.5% |
| Other amounts payable | 47/48 | €18,139 | €40,712 | +€22,573 | +124% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,548 | €8,088 | -€9,460 | -53.9% |
| Other operating charges | 640/8 | €339 | €59 | -€280 | -82.7% |
| Gross operating margin | 9900 | €102,611 | €84,822 | -€17,789 | -17.3% |
| Operating profit (loss) | 9901 | €84,724 | €76,675 | -€8,049 | -9.5% |
| Financial income | 75/76B | €1 | €8,029 | +€8,028 | +802,801% |
| Recurring financial income | 75 | €1 | €29 | +€28 | +2,801% |
| Non-recurring financial income | 76B | - | €8,000 | +€8,000 | |
| Financial charges | 65/66B | €403 | €97 | -€306 | -76.0% |
| Recurring financial charges | 65 | €403 | €97 | -€306 | -76.0% |
| Profit (loss) for the period before taxes | 9903 | €84,322 | €84,607 | +€285 | +0.3% |
| Income taxes | 67/77 | €18,518 | €18,415 | -€103 | -0.6% |
| Profit (loss) for the period | 9904 | €65,804 | €66,192 | +€388 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €65,804 | €66,192 | +€388 | +0.6% |
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 6 November 2026 via checked.be.