Lefevre G&G: 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 G&G
Largest movements
- Cash +€4,300
up €4,300 (+4.0%), from €107,026 to €111,326
mainly Net result for the year (+€6,215) and Depreciation (+€950)
- Reserves +€6,215
up €6,215 (+5.5%), from €112,948 to €119,163
of which Distributable reserves: +€6,215
- Tax, wage and social debts -€3,332
down €3,332 (-39.5%), from €8,433 to €5,101
of which Taxes: -€3,736
- Turnover -€119,927
no longer reported in 2025 (was €119,927)
- Purchases and services -€95,215
no longer reported in 2025 (was €95,215)
- Taxes -€8,206
down €8,206 (-77.9%), from €10,536 to €2,330
- Gross operating margin -€5,939
down €5,939 (-24.0%), from €24,712 to €18,773
- Staff costs +€4,764
up €4,764 (+155%), from €3,071 to €7,835
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.
Derived cash bridge
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 | €120,783 | €123,285 | +€2,502 | +2.1% |
| Fixed assets | 21/28 | €2,826 | €1,876 | -€950 | -33.6% |
| Tangible fixed assets | 22/27 | €2,826 | €1,876 | -€950 | -33.6% |
| Plant, machinery and equipment | 23 | €2,826 | €1,876 | -€950 | -33.6% |
| Current assets | 29/58 | €117,957 | €121,409 | +€3,452 | +2.9% |
| Stocks and contracts in progress | 3 | €5,378 | €5,453 | +€75 | +1.4% |
| Stocks | 30/36 | €5,378 | €5,453 | +€75 | +1.4% |
| Amounts receivable within one year | 40/41 | €5,553 | €4,630 | -€923 | -16.6% |
| Trade receivables | 40 | €1,096 | €937 | -€159 | -14.5% |
| Other amounts receivable | 41 | €4,457 | €3,693 | -€764 | -17.1% |
| Cash at bank and in hand | 54/58 | €107,026 | €111,326 | +€4,300 | +4.0% |
| Total equity and liabilities | 10/49 | €120,783 | €123,285 | +€2,502 | +2.1% |
| Equity | 10/15 | €110,976 | €117,191 | +€6,215 | +5.6% |
| Reserves | 13 | €112,948 | €119,163 | +€6,215 | +5.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €111,088 | €117,303 | +€6,215 | +5.6% |
| Profit (loss) carried forward | 14 | -€1,972 | -€1,972 | = | 0.0% |
| Amounts payable | 17/49 | €9,807 | €6,094 | -€3,713 | -37.9% |
| Amounts payable within one year | 42/48 | €9,807 | €6,094 | -€3,713 | -37.9% |
| Trade debts | 44 | €1,374 | €993 | -€381 | -27.7% |
| Suppliers | 440/4 | €1,374 | €993 | -€381 | -27.7% |
| Taxes, remuneration and social security | 45 | €8,433 | €5,101 | -€3,332 | -39.5% |
| Taxes | 450/3 | €6,654 | €2,918 | -€3,736 | -56.1% |
| Remuneration and social security | 454/9 | €1,779 | €2,183 | +€404 | +22.7% |
| Turnover | 70 | €119,927 | - | -€119,927 | |
| Goods, raw materials, services and sundry goods | 60/61 | €95,215 | - | -€95,215 | |
| Remuneration, social security and pensions | 62 | €3,071 | €7,835 | +€4,764 | +155% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,013 | €950 | -€63 | -6.2% |
| Other operating charges | 640/8 | €2,194 | €1,863 | -€331 | -15.1% |
| Gross operating margin | 9900 | €24,712 | €18,773 | -€5,939 | -24.0% |
| Operating profit (loss) | 9901 | €18,434 | €8,125 | -€10,309 | -55.9% |
| Financial income | 75/76B | €416 | €623 | +€207 | +49.8% |
| Recurring financial income | 75 | €416 | €623 | +€207 | +49.8% |
| Financial charges | 65/66B | €82 | €203 | +€121 | +148% |
| Recurring financial charges | 65 | €82 | €203 | +€121 | +148% |
| Profit (loss) for the period before taxes | 9903 | €18,768 | €8,545 | -€10,223 | -54.5% |
| Income taxes | 67/77 | €10,536 | €2,330 | -€8,206 | -77.9% |
| Profit (loss) for the period | 9904 | €8,232 | €6,215 | -€2,017 | -24.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,232 | €6,215 | -€2,017 | -24.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.