LEFEVRE: 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.
LEFEVRE
Largest movements
- Tangible fixed assets -€7,864
down €7,864 (-3.3%), from €238,057 to €230,193
- Current investments -€6,343
down €6,343 (-15.4%), from €41,137 to €34,795
- Profit (loss) carried forward -€16,269
down €16,269 (-84.3%), from -€19,293 to -€35,562
- Gross operating margin +€276
up €276 (+9.2%), from -€3,004 to -€2,727
- Financial income -€255
down €255 (-16.8%), from €1,519 to €1,264
- Financial charges +€241
up €241 (+3.9%), from €6,237 to €6,478
- Other operating charges +€73
up €73 (+18.6%), from €390 to €463
From the 2025 result to the 2026 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.
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €299,139 | €283,650 | -€15,490 | -5.2% |
| Fixed assets | 21/28 | €238,057 | €230,193 | -€7,864 | -3.3% |
| Tangible fixed assets | 22/27 | €238,057 | €230,193 | -€7,864 | -3.3% |
| Land and buildings | 22 | €238,057 | €230,193 | -€7,864 | -3.3% |
| Current assets | 29/58 | €61,082 | €53,457 | -€7,626 | -12.5% |
| Amounts receivable within one year | 40/41 | €456 | €379 | -€77 | -16.8% |
| Other amounts receivable | 41 | €456 | €379 | -€77 | -16.8% |
| Current investments | 50/53 | €41,137 | €34,795 | -€6,343 | -15.4% |
| Cash at bank and in hand | 54/58 | €19,489 | €18,283 | -€1,206 | -6.2% |
| Total equity and liabilities | 10/49 | €299,139 | €283,650 | -€15,490 | -5.2% |
| Equity | 10/15 | €101,986 | €85,717 | -€16,269 | -16.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €71,278 | €71,278 | = | 0.0% |
| Tax-exempt reserves | 132 | €71,278 | €71,278 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,293 | -€35,562 | -€16,269 | -84.3% |
| Amounts payable | 17/49 | €197,154 | €197,933 | +€779 | +0.4% |
| Amounts payable after more than one year | 17 | €195,623 | €196,361 | +€737 | +0.4% |
| Other amounts payable | 178/9 | €195,623 | €196,361 | +€737 | +0.4% |
| Amounts payable within one year | 42/48 | €190 | €143 | -€47 | -24.7% |
| Trade debts | 44 | €190 | €143 | -€47 | -24.7% |
| Suppliers | 440/4 | €190 | €143 | -€47 | -24.7% |
| Accrued charges and deferred income | 492/3 | €1,340 | €1,429 | +€89 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,864 | €7,864 | = | 0.0% |
| Other operating charges | 640/8 | €390 | €463 | +€73 | +18.6% |
| Gross operating margin | 9900 | -€3,004 | -€2,727 | +€276 | +9.2% |
| Operating profit (loss) | 9901 | -€11,258 | -€11,054 | +€204 | +1.8% |
| Financial income | 75/76B | €1,519 | €1,264 | -€255 | -16.8% |
| Recurring financial income | 75 | €1,519 | €1,264 | -€255 | -16.8% |
| Financial charges | 65/66B | €6,237 | €6,478 | +€241 | +3.9% |
| Recurring financial charges | 65 | €6,237 | €6,478 | +€241 | +3.9% |
| Profit (loss) for the period before taxes | 9903 | -€15,976 | -€16,269 | -€293 | -1.8% |
| Profit (loss) for the period | 9904 | -€15,976 | -€16,269 | -€293 | -1.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,976 | -€16,269 | -€293 | -1.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.