LEFEBVRE MONIQUE: 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.
LEFEBVRE MONIQUE
Largest movements
- Current investments +€95,000
up €95,000 (+67.9%), from €140,000 to €235,000
- Intangible fixed assets -€16,915
down €16,915 (-25.0%), from €67,659 to €50,744
- Receivables within one year +€3,380
up €3,380 (+260.0%), from €1,300 to €4,680
- Reserves +€80,500
up €80,500 (+38.2%), from €211,000 to €291,500
- Other debts -€3,260
down €3,260 (-23.7%), from €13,739 to €10,479
- Gross operating margin +€28,468
up €28,468 (+25.3%), from €112,672 to €141,141
- Taxes +€9,333
up €9,333 (+31.4%), from €29,743 to €39,076
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 | €236,646 | €317,207 | +€80,560 | +34.0% |
| Fixed assets | 21/28 | €83,181 | €65,525 | -€17,656 | -21.2% |
| Intangible fixed assets | 21 | €67,659 | €50,744 | -€16,915 | -25.0% |
| Tangible fixed assets | 22/27 | €15,523 | €14,781 | -€742 | -4.8% |
| Plant, machinery and equipment | 23 | €14,771 | €12,164 | -€2,607 | -17.6% |
| Furniture and vehicles | 24 | €752 | €2,617 | +€1,865 | +248.1% |
| Current assets | 29/58 | €153,465 | €251,682 | +€98,217 | +64.0% |
| Amounts receivable within one year | 40/41 | €1,300 | €4,680 | +€3,380 | +260.0% |
| Other amounts receivable | 41 | €1,300 | €4,680 | +€3,380 | +260.0% |
| Current investments | 50/53 | €140,000 | €235,000 | +€95,000 | +67.9% |
| Cash at bank and in hand | 54/58 | €11,530 | €11,247 | -€283 | -2.5% |
| Deferred charges and accrued income | 490/1 | €636 | €755 | +€120 | +18.8% |
| Total equity and liabilities | 10/49 | €236,646 | €317,207 | +€80,560 | +34.0% |
| Equity | 10/15 | €216,699 | €298,124 | +€81,425 | +37.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €211,000 | €291,500 | +€80,500 | +38.2% |
| Distributable reserves | 133 | €211,000 | €291,500 | +€80,500 | +38.2% |
| Profit (loss) carried forward | 14 | €699 | €1,624 | +€925 | +132.4% |
| Amounts payable | 17/49 | €19,948 | €19,083 | -€865 | -4.3% |
| Amounts payable within one year | 42/48 | €19,925 | €19,083 | -€842 | -4.2% |
| Trade debts | 44 | €86 | €554 | +€468 | +544.1% |
| Suppliers | 440/4 | €86 | €554 | +€468 | +544.1% |
| Taxes, remuneration and social security | 45 | €6,100 | €8,050 | +€1,950 | +32.0% |
| Taxes | 450/3 | €6,100 | €8,050 | +€1,950 | +32.0% |
| Other amounts payable | 47/48 | €13,739 | €10,479 | -€3,260 | -23.7% |
| Accrued charges and deferred income | 492/3 | €23 | - | -€23 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,717 | €19,985 | -€732 | -3.5% |
| Other operating charges | 640/8 | €522 | €494 | -€28 | -5.4% |
| Gross operating margin | 9900 | €112,672 | €141,141 | +€28,468 | +25.3% |
| Operating profit (loss) | 9901 | €91,433 | €120,661 | +€29,228 | +32.0% |
| Financial charges | 65/66B | €186 | €160 | -€27 | -14.2% |
| Recurring financial charges | 65 | €186 | €160 | -€27 | -14.2% |
| Profit (loss) for the period before taxes | 9903 | €91,247 | €120,501 | +€29,254 | +32.1% |
| Income taxes | 67/77 | €29,743 | €39,076 | +€9,333 | +31.4% |
| Profit (loss) for the period | 9904 | €61,504 | €81,425 | +€19,921 | +32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €61,504 | €81,425 | +€19,921 | +32.4% |
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 12 October 2026 via checked.be.