ETS LEFEBVRE ANDRE: what changed
Two fiscal 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.
ETS LEFEBVRE ANDRE
Largest movements
- Receivables within one year +€18,016
up €18,016 (+21.1%), from €85,502 to €103,518
of which Other amounts receivable: +€10,125
- Tangible fixed assets -€7,714
down €7,714 (-4.8%), from €159,091 to €151,377
of which Land and buildings: -€5,700
- Reserves +€32,800
up €32,800 (+1763.4%), from €1,860 to €34,660
of which Distributable reserves: +€34,660
- Trade debts -€20,692
down €20,692 (-90.2%), from €22,946 to €2,254
- Taxes +€4,120
up €4,120 (+40.0%), from €10,299 to €14,419
- Gross operating margin +€2,541
up €2,541 (+4.9%), from €52,271 to €54,812
- Financial income +€653
up €653 (+19.5%), from €3,343 to €3,997
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.
Cash bridge derived
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 | €295,223 | €304,496 | +€9,272 | +3.1% |
| Fixed assets | 21/28 | €159,091 | €151,377 | -€7,714 | -4.8% |
| Tangible fixed assets | 22/27 | €159,091 | €151,377 | -€7,714 | -4.8% |
| Land and buildings | 22 | €150,100 | €144,400 | -€5,700 | -3.8% |
| Plant, machinery and equipment | 23 | €5,408 | €4,260 | -€1,148 | -21.2% |
| Furniture and vehicles | 24 | €3,583 | €2,716 | -€866 | -24.2% |
| Current assets | 29/58 | €136,133 | €153,119 | +€16,986 | +12.5% |
| Amounts receivable within one year | 40/41 | €85,502 | €103,518 | +€18,016 | +21.1% |
| Trade receivables | 40 | €22,618 | €30,510 | +€7,892 | +34.9% |
| Other amounts receivable | 41 | €62,884 | €73,008 | +€10,125 | +16.1% |
| Cash at bank and in hand | 54/58 | €49,413 | €48,095 | -€1,318 | -2.7% |
| Deferred charges and accrued income | 490/1 | €1,218 | €1,506 | +€288 | +23.7% |
| Total equity and liabilities | 10/49 | €295,223 | €304,496 | +€9,272 | +3.1% |
| Equity | 10/15 | €241,641 | €274,446 | +€32,805 | +13.6% |
| Contributions | 10/11 | €18,364 | €18,364 | = | 0.0% |
| Reserves | 13 | €1,860 | €34,660 | +€32,800 | +1763.4% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €34,660 | +€34,660 | |
| Profit (loss) carried forward | 14 | €221,418 | €221,422 | +€5 | 0.0% |
| Amounts payable | 17/49 | €53,582 | €30,049 | -€23,533 | -43.9% |
| Amounts payable within one year | 42/48 | €53,582 | €30,049 | -€23,533 | -43.9% |
| Trade debts | 44 | €22,946 | €2,254 | -€20,692 | -90.2% |
| Suppliers | 440/4 | €22,946 | €2,254 | -€20,692 | -90.2% |
| Taxes, remuneration and social security | 45 | €30,636 | €27,796 | -€2,841 | -9.3% |
| Taxes | 450/3 | €28,386 | €25,796 | -€2,591 | -9.1% |
| Remuneration and social security | 454/9 | €2,250 | €2,000 | -€250 | -11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,528 | €8,298 | -€230 | -2.7% |
| Other operating charges | 640/8 | €2,069 | €1,597 | -€472 | -22.8% |
| Gross operating margin | 9900 | €52,271 | €54,812 | +€2,541 | +4.9% |
| Operating profit (loss) | 9901 | €41,674 | €44,917 | +€3,243 | +7.8% |
| Financial income | 75/76B | €3,343 | €3,997 | +€653 | +19.5% |
| Recurring financial income | 75 | €3,343 | €3,997 | +€653 | +19.5% |
| Financial charges | 65/66B | €1,886 | €1,689 | -€197 | -10.4% |
| Recurring financial charges | 65 | €1,886 | €1,689 | -€197 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €43,131 | €47,224 | +€4,093 | +9.5% |
| Income taxes | 67/77 | €10,299 | €14,419 | +€4,120 | +40.0% |
| Profit (loss) for the period | 9904 | €32,832 | €32,805 | -€27 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,832 | €32,805 | -€27 | -0.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.