Lefevre Paul: what changed
Lefevre Paul
Largest movements
- Receivables within one year +€8,189
up €8,189 (+20.9%), from €39,209 to €47,398
of which Other amounts receivable: +€8,188
- Deferred charges and accrued income +€3,634
new in 2025: €3,634
- Reserves +€11,559
up €11,559 (+41.4%), from €27,911 to €39,470
- Taxes +€3,921
up €3,921 (+259%), from €1,511 to €5,432
- Gross operating margin +€2,143
up €2,143 (+15.9%), from €13,475 to €15,618
- Financial income -€1,933
down €1,933 (-45.6%), from €4,240 to €2,307
- Financial charges -€206
down €206 (-72.5%), from €284 to €78
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,513 | €56,112 | +€11,599 | +26.1% |
| Current assets | 29/58 | €44,513 | €56,112 | +€11,599 | +26.1% |
| Amounts receivable within one year | 40/41 | €39,209 | €47,398 | +€8,189 | +20.9% |
| Trade receivables | 40 | - | €1 | +€1 | |
| Other amounts receivable | 41 | €39,209 | €47,397 | +€8,188 | +20.9% |
| Cash at bank and in hand | 54/58 | €5,304 | €5,080 | -€224 | -4.2% |
| Deferred charges and accrued income | 490/1 | - | €3,634 | +€3,634 | |
| Total equity and liabilities | 10/49 | €44,513 | €56,112 | +€11,599 | +26.1% |
| Equity | 10/15 | €43,852 | €55,411 | +€11,559 | +26.4% |
| Contributions | 10/11 | €12,660 | €12,660 | = | 0.0% |
| Reserves | 13 | €27,911 | €39,470 | +€11,559 | +41.4% |
| Distributable reserves | 133 | €27,911 | €39,470 | +€11,559 | +41.4% |
| Profit (loss) carried forward | 14 | €3,281 | €3,281 | = | 0.0% |
| Amounts payable | 17/49 | €661 | €701 | +€40 | +6.1% |
| Amounts payable within one year | 42/48 | €661 | €701 | +€40 | +6.1% |
| Trade debts | 44 | €150 | €312 | +€162 | +108% |
| Suppliers | 440/4 | €150 | €312 | +€162 | +108% |
| Taxes, remuneration and social security | 45 | €511 | €389 | -€122 | -23.9% |
| Taxes | 450/3 | €511 | €389 | -€122 | -23.9% |
| Other operating charges | 640/8 | €773 | €856 | +€83 | +10.7% |
| Gross operating margin | 9900 | €13,475 | €15,618 | +€2,143 | +15.9% |
| Operating profit (loss) | 9901 | €12,702 | €14,762 | +€2,060 | +16.2% |
| Financial income | 75/76B | €4,240 | €2,307 | -€1,933 | -45.6% |
| Recurring financial income | 75 | €4,240 | €2,307 | -€1,933 | -45.6% |
| Financial charges | 65/66B | €284 | €78 | -€206 | -72.5% |
| Recurring financial charges | 65 | €284 | €78 | -€206 | -72.5% |
| Profit (loss) for the period before taxes | 9903 | €16,658 | €16,991 | +€333 | +2.0% |
| Income taxes | 67/77 | €1,511 | €5,432 | +€3,921 | +259% |
| Profit (loss) for the period | 9904 | €15,147 | €11,559 | -€3,588 | -23.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,147 | €11,559 | -€3,588 | -23.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.