LEFEVRE CONSULTING: 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 CONSULTING
Largest movements
- Cash +€26,217
up €26,217 (+159.7%), from €16,422 to €42,639
mainly Receivables within one year (+€20,060) and Net result for the year (+€18,096)
- Receivables within one year -€20,060
down €20,060 (-97.0%), from €20,691 to €631
of which Trade receivables: -€20,691
- Tangible fixed assets -€12,395
down €12,395 (-40.2%), from €30,807 to €18,412
- Profit (loss) carried forward +€18,096
up €18,096 (+50.7%), from €35,670 to €53,766
- Other debts -€14,953
down €14,953 (-97.0%), from €15,423 to €470
- Tax, wage and social debts -€9,835
down €9,835 (-59.4%), from €16,549 to €6,714
- Gross operating margin -€16,801
down €16,801 (-30.8%), from €54,587 to €37,786
- Depreciation +€4,973
up €4,973 (+66.7%), from €7,455 to €12,429
- Taxes -€3,757
down €3,757 (-35.9%), from €10,470 to €6,714
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 | €68,915 | €62,439 | -€6,476 | -9.4% |
| Formation expenses | 20 | €33 | - | -€33 | |
| Fixed assets | 21/28 | €30,807 | €18,412 | -€12,395 | -40.2% |
| Tangible fixed assets | 22/27 | €30,807 | €18,412 | -€12,395 | -40.2% |
| Furniture and vehicles | 24 | €30,807 | €18,412 | -€12,395 | -40.2% |
| Current assets | 29/58 | €38,075 | €44,027 | +€5,952 | +15.6% |
| Amounts receivable within one year | 40/41 | €20,691 | €631 | -€20,060 | -97.0% |
| Trade receivables | 40 | €20,691 | - | -€20,691 | |
| Other amounts receivable | 41 | - | €631 | +€631 | |
| Cash at bank and in hand | 54/58 | €16,422 | €42,639 | +€26,217 | +159.7% |
| Deferred charges and accrued income | 490/1 | €962 | €758 | -€205 | -21.3% |
| Total equity and liabilities | 10/49 | €68,915 | €62,439 | -€6,476 | -9.4% |
| Equity | 10/15 | €36,670 | €54,766 | +€18,096 | +49.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,670 | €53,766 | +€18,096 | +50.7% |
| Amounts payable | 17/49 | €32,245 | €7,673 | -€24,573 | -76.2% |
| Amounts payable within one year | 42/48 | €32,245 | €7,673 | -€24,573 | -76.2% |
| Trade debts | 44 | €274 | €489 | +€215 | +78.6% |
| Suppliers | 440/4 | €274 | €489 | +€215 | +78.6% |
| Taxes, remuneration and social security | 45 | €16,549 | €6,714 | -€9,835 | -59.4% |
| Taxes | 450/3 | €16,549 | €6,714 | -€9,835 | -59.4% |
| Other amounts payable | 47/48 | €15,423 | €470 | -€14,953 | -97.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,455 | €12,429 | +€4,973 | +66.7% |
| Other operating charges | 640/8 | €951 | €507 | -€444 | -46.7% |
| Gross operating margin | 9900 | €54,587 | €37,786 | -€16,801 | -30.8% |
| Operating profit (loss) | 9901 | €46,181 | €24,850 | -€21,331 | -46.2% |
| Financial charges | 65/66B | €40 | €40 | +€0 | +0.4% |
| Recurring financial charges | 65 | €40 | €40 | +€0 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €46,140 | €24,810 | -€21,331 | -46.2% |
| Income taxes | 67/77 | €10,470 | €6,714 | -€3,757 | -35.9% |
| Profit (loss) for the period | 9904 | €35,670 | €18,096 | -€17,574 | -49.3% |
| Profit (loss) for the period to be appropriated | 9905 | €35,670 | €18,096 | -€17,574 | -49.3% |
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 9 October 2026 via checked.be.