LEFEBVRE IMPORT: 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 IMPORT
Largest movements
- Receivables within one year -€18,211
down €18,211 (-70.5%), from €25,823 to €7,612
- Cash +€5,242
up €5,242 (+1048.4%), from €500 to €5,742
mainly Net result for the year (+€25,799) and Receivables within one year (+€18,211)
- Stocks and contracts +€3,387
up €3,387 (+5.8%), from €58,320 to €61,707
- Profit (loss) carried forward +€25,799
up €25,799 (+19.9%), from -€129,903 to -€104,105
- Other debts -€13,665
down €13,665 (-21.9%), from €62,527 to €48,862
- Trade debts -€10,840
down €10,840 (-20.9%), from €51,850 to €41,011
- Tax, wage and social debts -€7,427
down €7,427 (-47.4%), from €15,654 to €8,227
of which Taxes: -€7,634
- Short-term financial debts -€4,862
no longer reported in 2025 (was €4,862)
of which Credit institutions: -€4,426
- Purchases and services +€48,329
up €48,329 (+23.8%), from €203,114 to €251,443
- Turnover +€42,088
up €42,088 (+14.8%), from €284,920 to €327,008
- Gross operating margin -€6,241
down €6,241 (-7.6%), from €81,806 to €75,565
- Staff costs +€4,252
up €4,252 (+10.6%), from €40,173 to €44,425
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 | €86,211 | €76,411 | -€9,800 | -11.4% |
| Fixed assets | 21/28 | €244 | €244 | = | 0.0% |
| Financial fixed assets | 28 | €244 | €244 | = | 0.0% |
| Current assets | 29/58 | €85,967 | €76,167 | -€9,800 | -11.4% |
| Stocks and contracts in progress | 3 | €58,320 | €61,707 | +€3,387 | +5.8% |
| Stocks | 30/36 | €58,320 | €61,707 | +€3,387 | +5.8% |
| Amounts receivable within one year | 40/41 | €25,823 | €7,612 | -€18,211 | -70.5% |
| Trade receivables | 40 | €25,823 | €7,612 | -€18,211 | -70.5% |
| Cash at bank and in hand | 54/58 | €500 | €5,742 | +€5,242 | +1048.4% |
| Deferred charges and accrued income | 490/1 | €1,324 | €1,106 | -€218 | -16.5% |
| Total equity and liabilities | 10/49 | €86,211 | €76,411 | -€9,800 | -11.4% |
| Equity | 10/15 | -€48,987 | -€23,188 | +€25,799 | +52.7% |
| Contributions | 10/11 | €27,268 | €27,268 | = | 0.0% |
| Reserves | 13 | €53,648 | €53,648 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,437 | €7,437 | = | 0.0% |
| Reserves not available under the articles | 1311 | €7,437 | €7,437 | = | 0.0% |
| Distributable reserves | 133 | €46,211 | €46,211 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€129,903 | -€104,105 | +€25,799 | +19.9% |
| Amounts payable | 17/49 | €135,198 | €99,599 | -€35,599 | -26.3% |
| Amounts payable within one year | 42/48 | €135,198 | €98,099 | -€37,099 | -27.4% |
| Financial debts | 43 | €4,862 | - | -€4,862 | |
| Credit institutions | 430/8 | €4,426 | - | -€4,426 | |
| Other loans | 439 | €436 | - | -€436 | |
| Trade debts | 44 | €51,850 | €41,011 | -€10,840 | -20.9% |
| Suppliers | 440/4 | €51,850 | €41,011 | -€10,840 | -20.9% |
| Advances received on contracts in progress | 46 | €305 | - | -€305 | |
| Taxes, remuneration and social security | 45 | €15,654 | €8,227 | -€7,427 | -47.4% |
| Taxes | 450/3 | €11,338 | €3,704 | -€7,634 | -67.3% |
| Remuneration and social security | 454/9 | €4,316 | €4,522 | +€207 | +4.8% |
| Other amounts payable | 47/48 | €62,527 | €48,862 | -€13,665 | -21.9% |
| Accrued charges and deferred income | 492/3 | - | €1,500 | +€1,500 | |
| Turnover | 70 | €284,920 | €327,008 | +€42,088 | +14.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €203,114 | €251,443 | +€48,329 | +23.8% |
| Remuneration, social security and pensions | 62 | €40,173 | €44,425 | +€4,252 | +10.6% |
| Other operating charges | 640/8 | €591 | €920 | +€329 | +55.7% |
| Gross operating margin | 9900 | €81,806 | €75,565 | -€6,241 | -7.6% |
| Operating profit (loss) | 9901 | €41,042 | €30,220 | -€10,822 | -26.4% |
| Financial income | 75/76B | €798 | €133 | -€665 | -83.3% |
| Recurring financial income | 75 | €798 | €133 | -€665 | -83.3% |
| Financial charges | 65/66B | €3,369 | €4,348 | +€979 | +29.1% |
| Recurring financial charges | 65 | €3,369 | €4,348 | +€979 | +29.1% |
| Profit (loss) for the period before taxes | 9903 | €38,472 | €26,005 | -€12,467 | -32.4% |
| Income taxes | 67/77 | €211 | €207 | -€4 | -2.1% |
| Profit (loss) for the period | 9904 | €38,261 | €25,799 | -€12,462 | -32.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,261 | €25,799 | -€12,462 | -32.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.