EBV 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.
EBV LEFEVRE
Largest movements
- Tangible fixed assets -€16,319
down €16,319 (-5.6%), from €290,871 to €274,552
of which Land and buildings: -€14,308
- Profit (loss) carried forward -€16,013
down €16,013 (-90.0%), from -€17,791 to -€33,803
- Gross operating margin -€10,082
down €10,082 (-70.5%), from €14,308 to €4,226
- Financial income -€5,937
down €5,937 (-100.0%), from €5,937 to €0
- Depreciation -€1,205
down €1,205 (-6.9%), from €17,524 to €16,319
- Financial charges -€966
down €966 (-94.6%), from €1,021 to €55
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 | €610,523 | €589,278 | -€21,245 | -3.5% |
| Fixed assets | 21/28 | €290,871 | €274,552 | -€16,319 | -5.6% |
| Tangible fixed assets | 22/27 | €290,871 | €274,552 | -€16,319 | -5.6% |
| Land and buildings | 22 | €283,217 | €268,908 | -€14,308 | -5.1% |
| Plant, machinery and equipment | 23 | €7,654 | €5,644 | -€2,010 | -26.3% |
| Current assets | 29/58 | €319,653 | €314,726 | -€4,926 | -1.5% |
| Current investments | 50/53 | €306,132 | €306,132 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €13,521 | €8,484 | -€5,036 | -37.3% |
| Deferred charges and accrued income | 490/1 | - | €110 | +€110 | |
| Total equity and liabilities | 10/49 | €610,523 | €589,278 | -€21,245 | -3.5% |
| Equity | 10/15 | €596,675 | €580,662 | -€16,013 | -2.7% |
| Contributions | 10/11 | €12,397 | €12,397 | = | 0.0% |
| Reserves | 13 | €602,068 | €602,068 | = | 0.0% |
| Distributable reserves | 133 | €602,068 | €602,068 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,791 | -€33,803 | -€16,013 | -90.0% |
| Amounts payable | 17/49 | €13,849 | €8,616 | -€5,233 | -37.8% |
| Amounts payable within one year | 42/48 | €13,849 | €8,616 | -€5,233 | -37.8% |
| Financial debts | 43 | €1,292 | - | -€1,292 | |
| Credit institutions | 430/8 | €1,292 | - | -€1,292 | |
| Trade debts | 44 | - | €155 | +€155 | |
| Suppliers | 440/4 | - | €155 | +€155 | |
| Taxes, remuneration and social security | 45 | €197 | €0 | -€197 | -100% |
| Taxes | 450/3 | €197 | €0 | -€197 | -100% |
| Other amounts payable | 47/48 | €12,359 | €8,461 | -€3,899 | -31.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,524 | €16,319 | -€1,205 | -6.9% |
| Other operating charges | 640/8 | €4,000 | €3,865 | -€136 | -3.4% |
| Gross operating margin | 9900 | €14,308 | €4,226 | -€10,082 | -70.5% |
| Operating profit (loss) | 9901 | -€7,216 | -€15,958 | -€8,742 | -121% |
| Financial income | 75/76B | €5,937 | €0 | -€5,937 | -100.0% |
| Recurring financial income | 75 | €5,937 | €0 | -€5,937 | -100.0% |
| Financial charges | 65/66B | €1,021 | €55 | -€966 | -94.6% |
| Recurring financial charges | 65 | €1,021 | €55 | -€966 | -94.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,299 | -€16,013 | -€13,713 | -596% |
| Profit (loss) for the period | 9904 | -€2,299 | -€16,013 | -€13,713 | -596% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,299 | -€16,013 | -€13,713 | -596% |
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 13 October 2026 via checked.be.