LEFEVRE: 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.
LEFEVRE
Largest movements
- Tangible fixed assets -€4,344
down €4,344 (-30.8%), from €14,089 to €9,745
of which Land and buildings: -€3,746
- Cash -€2,503
down €2,503 (-79.7%), from €3,143 to €639
mainly Net result for the year (-€10,646) and Trade debts (-€410)
- Receivables within one year -€1,170
down €1,170 (-84.4%), from €1,386 to €216
of which Trade receivables: -€1,041
- Profit (loss) carried forward -€10,646
new in 2025: -€10,646
- Other debts +€2,631
up €2,631 (+713.2%), from €369 to €3,000
- Accrued charges and deferred income +€514
up €514 (+181.1%), from €284 to €797
- Trade debts -€410
no longer reported in 2025 (was €410)
- Gross operating margin -€8,182
down €8,182, from €2,634 to -€5,548
- Other operating charges -€1,220
down €1,220 (-67.6%), from €1,804 to €584
- Financial charges -€940
down €940 (-84.7%), from €1,109 to €169
- Depreciation -€402
down €402 (-8.5%), from €4,746 to €4,344
- Taxes -€58
no longer reported in 2025 (was €58)
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 | €18,687 | €10,600 | -€8,087 | -43.3% |
| Fixed assets | 21/28 | €14,089 | €9,745 | -€4,344 | -30.8% |
| Tangible fixed assets | 22/27 | €14,089 | €9,745 | -€4,344 | -30.8% |
| Land and buildings | 22 | €12,238 | €8,491 | -€3,746 | -30.6% |
| Plant, machinery and equipment | 23 | €415 | €113 | -€303 | -72.9% |
| Furniture and vehicles | 24 | €1,436 | €1,141 | -€295 | -20.5% |
| Current assets | 29/58 | €4,599 | €855 | -€3,743 | -81.4% |
| Amounts receivable within one year | 40/41 | €1,386 | €216 | -€1,170 | -84.4% |
| Trade receivables | 40 | €1,041 | - | -€1,041 | |
| Other amounts receivable | 41 | €345 | €216 | -€129 | -37.3% |
| Cash at bank and in hand | 54/58 | €3,143 | €639 | -€2,503 | -79.7% |
| Deferred charges and accrued income | 490/1 | €70 | - | -€70 | |
| Total equity and liabilities | 10/49 | €18,687 | €10,600 | -€8,087 | -43.3% |
| Equity | 10/15 | €17,449 | €6,803 | -€10,646 | -61.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,249 | €11,249 | = | 0.0% |
| Distributable reserves | 133 | €11,249 | €11,249 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€10,646 | -€10,646 | |
| Amounts payable | 17/49 | €1,238 | €3,797 | +€2,559 | +206.6% |
| Amounts payable within one year | 42/48 | €955 | €3,000 | +€2,045 | +214.2% |
| Trade debts | 44 | €410 | - | -€410 | |
| Suppliers | 440/4 | €410 | - | -€410 | |
| Taxes, remuneration and social security | 45 | €176 | - | -€176 | |
| Taxes | 450/3 | €176 | - | -€176 | |
| Other amounts payable | 47/48 | €369 | €3,000 | +€2,631 | +713.2% |
| Accrued charges and deferred income | 492/3 | €284 | €797 | +€514 | +181.1% |
| Non-recurring operating income | 76A | €14,646 | - | -€14,646 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,746 | €4,344 | -€402 | -8.5% |
| Other operating charges | 640/8 | €1,804 | €584 | -€1,220 | -67.6% |
| Gross operating margin | 9900 | €2,634 | -€5,548 | -€8,182 | |
| Operating profit (loss) | 9901 | -€3,916 | -€10,477 | -€6,560 | -167.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,109 | €169 | -€940 | -84.7% |
| Recurring financial charges | 65 | €1,109 | €169 | -€940 | -84.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,025 | -€10,646 | -€5,621 | -111.9% |
| Income taxes | 67/77 | €58 | - | -€58 | |
| Profit (loss) for the period | 9904 | -€5,083 | -€10,646 | -€5,563 | -109.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,083 | -€10,646 | -€5,563 | -109.5% |
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 8 October 2026 via checked.be.