LEBEAUFILS: 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.
LEBEAUFILS
Largest movements
- Stocks and contracts -€43,750
no longer reported in 2025 (was €43,750)
- Cash +€21,500
up €21,500 (+24.9%), from €86,442 to €107,942
mainly Stocks and contracts (+€43,750) and Depreciation (+€43,014)
- Receivables within one year +€19,041
up €19,041 (+56.0%), from €34,015 to €53,057
of which Trade receivables: +€20,583
- Financial fixed assets +€15,000
up €15,000 (+57.1%), from €26,250 to €41,250
- Tangible fixed assets +€12,198
up €12,198 (+13.9%), from €87,900 to €100,099
of which Furniture and vehicles: +€12,673
- Trade debts +€20,689
up €20,689 (+85.9%), from €24,097 to €44,785
- Reserves +€17,000
up €17,000 (+21.1%), from €80,483 to €97,483
of which Distributable reserves: +€17,000
- Accrued charges and deferred income -€10,320
no longer reported in 2025 (was €10,320)
- Tax, wage and social debts -€6,496
down €6,496 (-17.9%), from €36,230 to €29,734
of which Remuneration and social security: -€18,338
- Gross operating margin +€24,785
up €24,785 (+39.8%), from €62,327 to €87,112
- Depreciation +€6,791
up €6,791 (+18.7%), from €36,223 to €43,014
- Taxes +€3,462
up €3,462 (+59.5%), from €5,819 to €9,281
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 | €285,687 | €306,446 | +€20,759 | +7.3% |
| Fixed assets | 21/28 | €114,150 | €141,349 | +€27,198 | +23.8% |
| Tangible fixed assets | 22/27 | €87,900 | €100,099 | +€12,198 | +13.9% |
| Plant, machinery and equipment | 23 | €9,993 | €9,519 | -€475 | -4.7% |
| Furniture and vehicles | 24 | €77,907 | €90,580 | +€12,673 | +16.3% |
| Financial fixed assets | 28 | €26,250 | €41,250 | +€15,000 | +57.1% |
| Current assets | 29/58 | €171,537 | €165,097 | -€6,439 | -3.8% |
| Stocks and contracts in progress | 3 | €43,750 | - | -€43,750 | |
| Stocks | 30/36 | €43,750 | - | -€43,750 | |
| Amounts receivable within one year | 40/41 | €34,015 | €53,057 | +€19,041 | +56.0% |
| Trade receivables | 40 | €32,474 | €53,057 | +€20,583 | +63.4% |
| Other amounts receivable | 41 | €1,542 | - | -€1,542 | |
| Cash at bank and in hand | 54/58 | €86,442 | €107,942 | +€21,500 | +24.9% |
| Deferred charges and accrued income | 490/1 | €7,329 | €4,098 | -€3,231 | -44.1% |
| Total equity and liabilities | 10/49 | €285,687 | €306,446 | +€20,759 | +7.3% |
| Equity | 10/15 | €87,360 | €104,082 | +€16,721 | +19.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €80,483 | €97,483 | +€17,000 | +21.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €78,623 | €95,623 | +€17,000 | +21.6% |
| Profit (loss) carried forward | 14 | €677 | €398 | -€279 | -41.2% |
| Amounts payable | 17/49 | €198,326 | €202,364 | +€4,038 | +2.0% |
| Amounts payable within one year | 42/48 | €188,006 | €202,364 | +€14,358 | +7.6% |
| Trade debts | 44 | €24,097 | €44,785 | +€20,689 | +85.9% |
| Suppliers | 440/4 | €24,097 | €44,785 | +€20,689 | +85.9% |
| Taxes, remuneration and social security | 45 | €36,230 | €29,734 | -€6,496 | -17.9% |
| Taxes | 450/3 | €9,191 | €21,033 | +€11,842 | +128.8% |
| Remuneration and social security | 454/9 | €27,039 | €8,701 | -€18,338 | -67.8% |
| Other amounts payable | 47/48 | €127,679 | €127,845 | +€165 | +0.1% |
| Accrued charges and deferred income | 492/3 | €10,320 | - | -€10,320 | |
| Non-recurring operating income | 76A | €1,732 | - | -€1,732 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,223 | €43,014 | +€6,791 | +18.7% |
| Other operating charges | 640/8 | €1,630 | €1,828 | +€198 | +12.1% |
| Gross operating margin | 9900 | €62,327 | €87,112 | +€24,785 | +39.8% |
| Operating profit (loss) | 9901 | €24,473 | €42,269 | +€17,796 | +72.7% |
| Financial income | 75/76B | €1,753 | €990 | -€762 | -43.5% |
| Recurring financial income | 75 | €1,753 | €990 | -€762 | -43.5% |
| Financial charges | 65/66B | €450 | €257 | -€193 | -42.9% |
| Recurring financial charges | 65 | €450 | €257 | -€193 | -42.9% |
| Profit (loss) for the period before taxes | 9903 | €25,776 | €43,003 | +€17,226 | +66.8% |
| Income taxes | 67/77 | €5,819 | €9,281 | +€3,462 | +59.5% |
| Profit (loss) for the period | 9904 | €19,957 | €33,721 | +€13,764 | +69.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,957 | €33,721 | +€13,764 | +69.0% |
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 11 October 2026 via checked.be.