IMMO LEFÉVÈRE: what changed
IMMO LEFÉVÈRE
Largest movements
- Receivables within one year +€43,560
up €43,560 (+162%), from €26,935 to €70,495
- Cash -€7,984
down €7,984 (-15.6%), from €51,179 to €43,194
mainly Receivables within one year (-€43,560) and Deferred charges and accrued income (-€1,315)
- Tangible fixed assets -€5,317
down €5,317 (-12.2%), from €43,472 to €38,155
- Profit (loss) carried forward +€30,089
up €30,089, from -€11,429 to €18,660
- Financial income -€42,552
no longer reported in 2025 (was €42,552)
of which Non-recurring financial income: -€42,552
- Depreciation -€5,989
down €5,989 (-53.0%), from €11,306 to €5,317
- Gross operating margin +€4,906
up €4,906 (+15.8%), from €30,980 to €35,886
- Financial charges -€3,558
down €3,558 (-89.0%), from €3,997 to €439
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 | €121,585 | €153,159 | +€31,574 | +26.0% |
| Fixed assets | 21/28 | €43,472 | €38,155 | -€5,317 | -12.2% |
| Tangible fixed assets | 22/27 | €43,472 | €38,155 | -€5,317 | -12.2% |
| Land and buildings | 22 | €43,472 | €38,155 | -€5,317 | -12.2% |
| Current assets | 29/58 | €78,114 | €115,004 | +€36,891 | +47.2% |
| Amounts receivable within one year | 40/41 | €26,935 | €70,495 | +€43,560 | +162% |
| Trade receivables | 40 | €26,935 | €70,495 | +€43,560 | +162% |
| Cash at bank and in hand | 54/58 | €51,179 | €43,194 | -€7,984 | -15.6% |
| Deferred charges and accrued income | 490/1 | - | €1,315 | +€1,315 | |
| Total equity and liabilities | 10/49 | €121,585 | €153,159 | +€31,574 | +26.0% |
| Equity | 10/15 | €65,571 | €95,660 | +€30,089 | +45.9% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €7,000 | €7,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,000 | €7,000 | = | 0.0% |
| Legal reserve | 130 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,429 | €18,660 | +€30,089 | |
| Amounts payable | 17/49 | €56,014 | €57,500 | +€1,485 | +2.7% |
| Amounts payable within one year | 42/48 | €55,630 | €57,500 | +€1,870 | +3.4% |
| Trade debts | 44 | - | €1,315 | +€1,315 | |
| Suppliers | 440/4 | - | €1,315 | +€1,315 | |
| Taxes, remuneration and social security | 45 | €630 | €1,184 | +€554 | +88.0% |
| Taxes | 450/3 | €630 | €1,184 | +€554 | +88.0% |
| Other amounts payable | 47/48 | €55,000 | €55,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €384 | - | -€384 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,306 | €5,317 | -€5,989 | -53.0% |
| Other operating charges | 640/8 | €384 | €41 | -€344 | -89.4% |
| Gross operating margin | 9900 | €30,980 | €35,886 | +€4,906 | +15.8% |
| Operating profit (loss) | 9901 | €19,289 | €30,528 | +€11,239 | +58.3% |
| Financial income | 75/76B | €42,552 | - | -€42,552 | |
| Recurring financial income | 75 | €0 | - | = | |
| Non-recurring financial income | 76B | €42,552 | - | -€42,552 | |
| Financial charges | 65/66B | €3,997 | €439 | -€3,558 | -89.0% |
| Recurring financial charges | 65 | €3,997 | €439 | -€3,558 | -89.0% |
| Profit (loss) for the period before taxes | 9903 | €57,844 | €30,089 | -€27,756 | -48.0% |
| Profit (loss) for the period | 9904 | €57,844 | €30,089 | -€27,756 | -48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €57,844 | €30,089 | -€27,756 | -48.0% |
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 2 November 2026 via checked.be.