LEFEBVRE FREDERIC: 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.
LEFEBVRE FREDERIC
Largest movements
- Cash +€35,107
up €35,107 (+557.1%), from €6,302 to €41,408
mainly Depreciation (+€41,545) and Trade debts (+€17,306)
- Tangible fixed assets -€29,916
down €29,916 (-11.2%), from €266,723 to €236,807
of which Furniture and vehicles: -€18,130
- Receivables within one year +€4,125
up €4,125 (+28.4%), from €14,523 to €18,648
- Debts after one year -€29,236
down €29,236 (-36.6%), from €79,949 to €50,713
- Trade debts +€17,306
up €17,306 (+125.2%), from €13,827 to €31,132
- Other debts +€9,148
up €9,148 (+24.7%), from €36,965 to €46,113
- Tax, wage and social debts +€8,110
up €8,110 (+123.6%), from €6,563 to €14,672
of which Taxes: +€7,994
- Profit (loss) carried forward +€3,988
up €3,988 (+4.1%), from €96,215 to €100,203
- Gross operating margin -€18,090
down €18,090 (-11.8%), from €152,734 to €134,644
- Depreciation -€10,344
down €10,344 (-19.9%), from €51,888 to €41,545
- Other operating charges +€5,714
up €5,714 (+93.8%), from €6,094 to €11,808
- Staff costs +€4,416
up €4,416 (+7.0%), from €63,240 to €67,656
- Financial charges -€1,787
down €1,787 (-35.1%), from €5,096 to €3,310
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 | €287,548 | €296,864 | +€9,316 | +3.2% |
| Fixed assets | 21/28 | €266,723 | €236,807 | -€29,916 | -11.2% |
| Tangible fixed assets | 22/27 | €266,723 | €236,807 | -€29,916 | -11.2% |
| Land and buildings | 22 | €138,831 | €136,373 | -€2,458 | -1.8% |
| Plant, machinery and equipment | 23 | €50,254 | €40,926 | -€9,328 | -18.6% |
| Furniture and vehicles | 24 | €77,639 | €59,509 | -€18,130 | -23.4% |
| Current assets | 29/58 | €20,825 | €60,056 | +€39,232 | +188.4% |
| Amounts receivable within one year | 40/41 | €14,523 | €18,648 | +€4,125 | +28.4% |
| Trade receivables | 40 | €14,523 | €18,648 | +€4,125 | +28.4% |
| Cash at bank and in hand | 54/58 | €6,302 | €41,408 | +€35,107 | +557.1% |
| Total equity and liabilities | 10/49 | €287,548 | €296,864 | +€9,316 | +3.2% |
| Equity | 10/15 | €150,245 | €154,232 | +€3,988 | +2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €35,430 | €35,430 | = | 0.0% |
| Distributable reserves | 133 | €35,430 | €35,430 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,215 | €100,203 | +€3,988 | +4.1% |
| Amounts payable | 17/49 | €137,303 | €142,631 | +€5,328 | +3.9% |
| Amounts payable after more than one year | 17 | €79,949 | €50,713 | -€29,236 | -36.6% |
| Financial debts | 170/4 | €79,949 | €50,713 | -€29,236 | -36.6% |
| Amounts payable within one year | 42/48 | €57,354 | €91,918 | +€34,564 | +60.3% |
| Trade debts | 44 | €13,827 | €31,132 | +€17,306 | +125.2% |
| Suppliers | 440/4 | €13,827 | €31,132 | +€17,306 | +125.2% |
| Taxes, remuneration and social security | 45 | €6,563 | €14,672 | +€8,110 | +123.6% |
| Taxes | 450/3 | €1,698 | €9,692 | +€7,994 | +470.9% |
| Remuneration and social security | 454/9 | €4,865 | €4,980 | +€116 | +2.4% |
| Other amounts payable | 47/48 | €36,965 | €46,113 | +€9,148 | +24.7% |
| Non-recurring operating income | 76A | - | €12,143 | +€12,143 | |
| Remuneration, social security and pensions | 62 | €63,240 | €67,656 | +€4,416 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,888 | €41,545 | -€10,344 | -19.9% |
| Other operating charges | 640/8 | €6,094 | €11,808 | +€5,714 | +93.8% |
| Gross operating margin | 9900 | €152,734 | €134,644 | -€18,090 | -11.8% |
| Operating profit (loss) | 9901 | €31,511 | €13,635 | -€17,876 | -56.7% |
| Financial income | 75/76B | €39 | €22 | -€17 | -43.8% |
| Recurring financial income | 75 | €39 | €22 | -€17 | -43.8% |
| Financial charges | 65/66B | €5,096 | €3,310 | -€1,787 | -35.1% |
| Recurring financial charges | 65 | €5,096 | €3,310 | -€1,787 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | €26,454 | €10,347 | -€16,107 | -60.9% |
| Income taxes | 67/77 | €6,320 | €6,359 | +€39 | +0.6% |
| Profit (loss) for the period | 9904 | €20,134 | €3,988 | -€16,146 | -80.2% |
| Profit (loss) for the period to be appropriated | 9905 | €20,134 | €3,988 | -€16,146 | -80.2% |
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.