LEFEVRE ROCHET: what changed
LEFEVRE ROCHET
Largest movements
- Tangible fixed assets -€19,798
down €19,798 (-7.2%), from €274,439 to €254,640
of which Plant, machinery and equipment: -€10,622
- Cash +€4,391
up €4,391 (+48.3%), from €9,085 to €13,476
mainly Depreciation (+€19,798) and Other debts (+€18,989)
- Profit (loss) carried forward -€27,128
no longer reported in 2025 (was €27,128)
- Other debts +€18,989
up €18,989 (+12.4%), from €152,860 to €171,849
- Current portion of long-term debt -€7,936
no longer reported in 2025 (was €7,936)
- Gross operating margin +€1,090
up €1,090 (+4.8%), from €22,810 to €23,899
- Financial charges -€977
down €977 (-82.5%), from €1,185 to €207
- Taxes +€243
new in 2025: €243
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 | €286,523 | €272,874 | -€13,649 | -4.8% |
| Fixed assets | 21/28 | €274,439 | €254,640 | -€19,798 | -7.2% |
| Tangible fixed assets | 22/27 | €274,439 | €254,640 | -€19,798 | -7.2% |
| Land and buildings | 22 | €210,418 | €201,242 | -€9,176 | -4.4% |
| Plant, machinery and equipment | 23 | €64,021 | €53,399 | -€10,622 | -16.6% |
| Current assets | 29/58 | €12,085 | €18,234 | +€6,149 | +50.9% |
| Amounts receivable within one year | 40/41 | €3,000 | €4,758 | +€1,758 | +58.6% |
| Other amounts receivable | 41 | €3,000 | €4,758 | +€1,758 | +58.6% |
| Cash at bank and in hand | 54/58 | €9,085 | €13,476 | +€4,391 | +48.3% |
| Total equity and liabilities | 10/49 | €286,523 | €272,874 | -€13,649 | -4.8% |
| Equity | 10/15 | €45,728 | €21,025 | -€24,703 | -54.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €2,425 | +€2,425 | |
| Distributable reserves | 133 | - | €2,425 | +€2,425 | |
| Profit (loss) carried forward | 14 | €27,128 | - | -€27,128 | |
| Amounts payable | 17/49 | €240,796 | €251,849 | +€11,053 | +4.6% |
| Amounts payable after more than one year | 17 | €80,000 | €80,000 | = | 0.0% |
| Financial debts | 170/4 | €80,000 | €80,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €160,796 | €171,849 | +€11,053 | +6.9% |
| Current portion of amounts payable after more than one year | 42 | €7,936 | - | -€7,936 | |
| Other amounts payable | 47/48 | €152,860 | €171,849 | +€18,989 | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,976 | €19,798 | -€178 | -0.9% |
| Other operating charges | 640/8 | €1,179 | €1,226 | +€48 | +4.0% |
| Gross operating margin | 9900 | €22,810 | €23,899 | +€1,090 | +4.8% |
| Operating profit (loss) | 9901 | €1,655 | €2,875 | +€1,220 | +73.7% |
| Financial charges | 65/66B | €1,185 | €207 | -€977 | -82.5% |
| Recurring financial charges | 65 | €1,185 | €207 | -€977 | -82.5% |
| Profit (loss) for the period before taxes | 9903 | €470 | €2,668 | +€2,197 | +467% |
| Income taxes | 67/77 | - | €243 | +€243 | |
| Profit (loss) for the period | 9904 | €470 | €2,425 | +€1,955 | +416% |
| Profit (loss) for the period to be appropriated | 9905 | €470 | €2,425 | +€1,955 | +416% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.