LEFEVRE KRIS: 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 KRIS
Largest movements
- Receivables within one year +€50,223
up €50,223 (+173.1%), from €29,012 to €79,235
of which Trade receivables: +€42,172
- Cash +€30,973
up €30,973 (+50.9%), from €60,804 to €91,777
mainly Trade debts (+€36,961) and Net result for the year (+€33,292)
- Tangible fixed assets -€16,857
down €16,857 (-5.9%), from €283,999 to €267,142
of which Furniture and vehicles: -€8,917
- Stocks and contracts -€5,731
down €5,731 (-15.8%), from €36,254 to €30,523
- Trade debts +€36,961
up €36,961 (+616.4%), from €5,996 to €42,957
- Other debts +€32,019
new in 2025: €32,019
- Debts after one year -€20,132
down €20,132 (-9.5%), from €212,316 to €192,184
- Tax, wage and social debts +€6,667
up €6,667 (+307.1%), from €2,171 to €8,839
of which Remuneration and social security: +€3,350
- Turnover +€86,046
up €86,046 (+20.2%), from €425,159 to €511,205
- Purchases and services +€72,640
up €72,640 (+19.9%), from €365,889 to €438,529
- Gross operating margin +€12,671
up €12,671 (+20.2%), from €62,711 to €75,382
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 | €415,860 | €472,975 | +€57,115 | +13.7% |
| Fixed assets | 21/28 | €284,183 | €267,326 | -€16,857 | -5.9% |
| Tangible fixed assets | 22/27 | €283,999 | €267,142 | -€16,857 | -5.9% |
| Land and buildings | 22 | €235,700 | €229,317 | -€6,383 | -2.7% |
| Plant, machinery and equipment | 23 | €7,970 | €6,414 | -€1,556 | -19.5% |
| Furniture and vehicles | 24 | €40,329 | €31,412 | -€8,917 | -22.1% |
| Financial fixed assets | 28 | €184 | €184 | = | 0.0% |
| Current assets | 29/58 | €131,677 | €205,649 | +€73,972 | +56.2% |
| Stocks and contracts in progress | 3 | €36,254 | €30,523 | -€5,731 | -15.8% |
| Stocks | 30/36 | €36,254 | €30,523 | -€5,731 | -15.8% |
| Amounts receivable within one year | 40/41 | €29,012 | €79,235 | +€50,223 | +173.1% |
| Trade receivables | 40 | €18,175 | €60,348 | +€42,172 | +232.0% |
| Other amounts receivable | 41 | €10,837 | €18,887 | +€8,050 | +74.3% |
| Cash at bank and in hand | 54/58 | €60,804 | €91,777 | +€30,973 | +50.9% |
| Deferred charges and accrued income | 490/1 | €5,607 | €4,114 | -€1,493 | -26.6% |
| Total equity and liabilities | 10/49 | €415,860 | €472,975 | +€57,115 | +13.7% |
| Equity | 10/15 | €174,547 | €174,135 | -€412 | -0.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €163,483 | €163,070 | -€412 | -0.3% |
| Distributable reserves | 133 | €163,483 | €163,070 | -€412 | -0.3% |
| Profit (loss) carried forward | 14 | €4,865 | €4,865 | = | 0.0% |
| Amounts payable | 17/49 | €241,313 | €298,840 | +€57,527 | +23.8% |
| Amounts payable after more than one year | 17 | €212,316 | €192,184 | -€20,132 | -9.5% |
| Financial debts | 170/4 | €212,316 | €192,184 | -€20,132 | -9.5% |
| Amounts payable within one year | 42/48 | €28,997 | €106,657 | +€77,659 | +267.8% |
| Current portion of amounts payable after more than one year | 42 | €20,830 | €20,132 | -€698 | -3.4% |
| Financial debts | 43 | - | €2,500 | +€2,500 | |
| Credit institutions | 430/8 | - | €2,500 | +€2,500 | |
| Trade debts | 44 | €5,996 | €42,957 | +€36,961 | +616.4% |
| Suppliers | 440/4 | €5,996 | €42,957 | +€36,961 | +616.4% |
| Advances received on contracts in progress | 46 | - | €210 | +€210 | |
| Taxes, remuneration and social security | 45 | €2,171 | €8,839 | +€6,667 | +307.1% |
| Taxes | 450/3 | €2,171 | €5,489 | +€3,318 | +152.8% |
| Remuneration and social security | 454/9 | - | €3,350 | +€3,350 | |
| Other amounts payable | 47/48 | - | €32,019 | +€32,019 | |
| Turnover | 70 | €425,159 | €511,205 | +€86,046 | +20.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €365,889 | €438,529 | +€72,640 | +19.9% |
| Remuneration, social security and pensions | 62 | €3,057 | €3,057 | +€0 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,434 | €20,247 | -€187 | -0.9% |
| Other operating charges | 640/8 | €1,984 | €1,711 | -€274 | -13.8% |
| Gross operating margin | 9900 | €62,711 | €75,382 | +€12,671 | +20.2% |
| Operating profit (loss) | 9901 | €37,236 | €50,368 | +€13,132 | +35.3% |
| Financial income | 75/76B | €1,924 | €2,217 | +€293 | +15.2% |
| Recurring financial income | 75 | €1,924 | €1,805 | -€119 | -6.2% |
| Non-recurring financial income | 76B | - | €412 | +€412 | |
| Financial charges | 65/66B | €5,805 | €5,442 | -€363 | -6.3% |
| Recurring financial charges | 65 | €5,805 | €5,442 | -€363 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €33,355 | €47,143 | +€13,788 | +41.3% |
| Income taxes | 67/77 | €9,671 | €13,851 | +€4,180 | +43.2% |
| Profit (loss) for the period | 9904 | €23,684 | €33,292 | +€9,608 | +40.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,684 | €33,292 | +€9,608 | +40.6% |
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.