LEFEBER FRANCIS: what changed
What changed
LEFEBER FRANCIS
NACE 49.410, Freight transport by road
filed annual accounts (NBB)
Net result for the year
-€59,010
2023 · -€13,143-€45,867
Equity
€47,451
2023 · €106,461-€59,010
Cash
€11,572
2023 · €17,830-€6,257
Balance sheet total
€255,694
2023 · €245,999+€9,695
Largest movements
Assets
- Deferred charges and accrued income +€16,226
up €16,226 (+40.9%), from €39,683 to €55,910
- Cash -€6,257
down €6,257 (-35.1%), from €17,830 to €11,572
mainly Net result for the year (-€59,010) and Investment in fixed assets (net) (-€39,526)
Equity and liabilities
- Reserves -€58,960
down €58,960 (-55.4%), from €106,461 to €47,501
of which Distributable reserves: -€58,960
- Short-term financial debts +€24,064
new in 2024: €24,064
- Current portion of long-term debt +€16,131
up €16,131 (+84.8%), from €19,032 to €35,163
- Other debts +€15,212
up €15,212 (+644%), from €2,363 to €17,576
- Debts after one year +€14,797
up €14,797 (+29.7%), from €49,782 to €64,579
of which Financial debts: +€17,587
Income statement
- Gross operating margin -€64,293
down €64,293 (-15.9%), from €403,401 to €339,109
- Staff costs -€37,125
down €37,125 (-10.1%), from €368,451 to €331,326
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
-€13,143
Gross operating margin
-€64,293
Staff costs
+€37,125
Depreciation
-€1,538
Other operating charges
-€603
Other operating items
-€13,109
Financial income
-€5
Financial charges
-€3,349
Taxes
-€96
Result 2024
-€59,010
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€21,724
Investment
-€39,526
Financing
+€54,992
Cash 2023
€17,830
From operations (derived)
-€21,724
Net result for the year
-€59,010
Depreciation
+€40,503
Receivables within one year
-€703
Deferred charges and accrued income
-€16,226
Trade debts
-€3,935
Tax, wage and social debts
+€2,436
Other debts
+€15,212
Investment (derived)
-€39,526
Investment in fixed assets (net)
-€39,526
Financing
+€54,992
Debts after one year
+€14,797
Current portion of long-term debt
+€16,131
Short-term financial debts
+€24,064
Cash 2024
€11,572
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €245,999 | €255,694 | +€9,695 | +3.9% |
| Fixed assets | 21/28 | €102,497 | €101,519 | -€977 | -1.0% |
| Tangible fixed assets | 22/27 | €99,917 | €98,939 | -€977 | -1.0% |
| Land and buildings | 22 | €84 | €0 | -€84 | -100% |
| Plant, machinery and equipment | 23 | €1,429 | €3,580 | +€2,150 | +150% |
| Furniture and vehicles | 24 | €98,404 | €47,160 | -€51,244 | -52.1% |
| Leasing and similar rights | 25 | - | €48,200 | +€48,200 | |
| Financial fixed assets | 28 | €2,580 | €2,580 | = | 0.0% |
| Current assets | 29/58 | €143,502 | €154,175 | +€10,672 | +7.4% |
| Amounts receivable within one year | 40/41 | €85,990 | €86,693 | +€703 | +0.8% |
| Trade receivables | 40 | €65,912 | €69,657 | +€3,745 | +5.7% |
| Other amounts receivable | 41 | €20,077 | €17,036 | -€3,042 | -15.2% |
| Cash at bank and in hand | 54/58 | €17,830 | €11,572 | -€6,257 | -35.1% |
| Deferred charges and accrued income | 490/1 | €39,683 | €55,910 | +€16,226 | +40.9% |
| Total equity and liabilities | 10/49 | €245,999 | €255,694 | +€9,695 | +3.9% |
| Equity | 10/15 | €106,461 | €47,451 | -€59,010 | -55.4% |
| Reserves | 13 | €106,461 | €47,501 | -€58,960 | -55.4% |
| 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 | €104,601 | €45,641 | -€58,960 | -56.4% |
| Profit (loss) carried forward | 14 | - | -€50 | -€50 | |
| Amounts payable | 17/49 | €139,538 | €208,243 | +€68,705 | +49.2% |
| Amounts payable after more than one year | 17 | €49,782 | €64,579 | +€14,797 | +29.7% |
| Financial debts | 170/4 | €44,202 | €61,789 | +€17,587 | +39.8% |
| Trade debts | 175 | €5,580 | €2,790 | -€2,790 | -50.0% |
| Amounts payable within one year | 42/48 | €89,756 | €143,663 | +€53,908 | +60.1% |
| Current portion of amounts payable after more than one year | 42 | €19,032 | €35,163 | +€16,131 | +84.8% |
| Financial debts | 43 | - | €24,064 | +€24,064 | |
| Credit institutions | 430/8 | - | €24,064 | +€24,064 | |
| Trade debts | 44 | €30,537 | €26,601 | -€3,935 | -12.9% |
| Suppliers | 440/4 | €30,537 | €26,601 | -€3,935 | -12.9% |
| Taxes, remuneration and social security | 45 | €37,824 | €40,259 | +€2,436 | +6.4% |
| Taxes | 450/3 | - | €2,961 | +€2,961 | |
| Remuneration and social security | 454/9 | €37,824 | €37,299 | -€525 | -1.4% |
| Other amounts payable | 47/48 | €2,363 | €17,576 | +€15,212 | +644% |
| Non-recurring operating income | 76A | - | €21,272 | +€21,272 | |
| Remuneration, social security and pensions | 62 | €368,451 | €331,326 | -€37,125 | -10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,965 | €40,503 | +€1,538 | +3.9% |
| Other operating charges | 640/8 | €3,633 | €4,236 | +€603 | +16.6% |
| Non-recurring operating charges | 66A | - | €13,109 | +€13,109 | |
| Gross operating margin | 9900 | €403,401 | €339,109 | -€64,293 | -15.9% |
| Operating profit (loss) | 9901 | -€7,648 | -€50,065 | -€42,417 | -555% |
| Financial income | 75/76B | €8 | €4 | -€5 | -56.3% |
| Recurring financial income | 75 | €8 | €4 | -€5 | -56.3% |
| Financial charges | 65/66B | €5,196 | €8,545 | +€3,349 | +64.5% |
| Recurring financial charges | 65 | €5,196 | €8,545 | +€3,349 | +64.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,835 | -€58,606 | -€45,771 | -357% |
| Income taxes | 67/77 | €308 | €404 | +€96 | +31.1% |
| Profit (loss) for the period | 9904 | -€13,143 | -€59,010 | -€45,867 | -349% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,143 | -€59,010 | -€45,867 | -349% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.