Lefili: 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.
Lefili
Largest movements
- Financial fixed assets +€15,000
up €15,000 (+384.6%), from €3,900 to €18,900
- Cash +€14,562
up €14,562 (+261.1%), from €5,578 to €20,140
mainly Net result for the year (+€36,207) and Depreciation (+€7,186)
- Tangible fixed assets -€7,186
down €7,186 (-18.7%), from €38,354 to €31,168
of which Furniture and vehicles: -€3,831
- Deferred charges and accrued income -€1,478
down €1,478 (-18.2%), from €8,111 to €6,633
- Receivables within one year +€907
up €907 (+470.9%), from €193 to €1,099
- Profit (loss) carried forward +€36,207
up €36,207 (+73.6%), from -€49,220 to -€13,012
- Debts after one year -€7,569
down €7,569 (-9.6%), from €79,153 to €71,583
- Other debts -€7,163
down €7,163 (-43.5%), from €16,463 to €9,300
- Gross operating margin +€83,386
up €83,386, from -€34,026 to €49,359
- Depreciation -€1,683
down €1,683 (-19.0%), from €8,868 to €7,186
- Other operating charges -€1,155
down €1,155 (-35.8%), from €3,225 to €2,069
- Financial charges +€802
up €802 (+29.0%), from €2,770 to €3,572
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 | €56,135 | €77,940 | +€21,805 | +38.8% |
| Fixed assets | 21/28 | €42,254 | €50,068 | +€7,814 | +18.5% |
| Tangible fixed assets | 22/27 | €38,354 | €31,168 | -€7,186 | -18.7% |
| Plant, machinery and equipment | 23 | €1,654 | €1,214 | -€440 | -26.6% |
| Furniture and vehicles | 24 | €12,436 | €8,605 | -€3,831 | -30.8% |
| Other tangible fixed assets | 26 | €24,264 | €21,348 | -€2,915 | -12.0% |
| Financial fixed assets | 28 | €3,900 | €18,900 | +€15,000 | +384.6% |
| Current assets | 29/58 | €13,882 | €27,872 | +€13,990 | +100.8% |
| Amounts receivable within one year | 40/41 | €193 | €1,099 | +€907 | +470.9% |
| Trade receivables | 40 | €193 | €1,099 | +€907 | +470.9% |
| Cash at bank and in hand | 54/58 | €5,578 | €20,140 | +€14,562 | +261.1% |
| Deferred charges and accrued income | 490/1 | €8,111 | €6,633 | -€1,478 | -18.2% |
| Total equity and liabilities | 10/49 | €56,135 | €77,940 | +€21,805 | +38.8% |
| Equity | 10/15 | -€46,720 | -€10,512 | +€36,207 | +77.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,220 | -€13,012 | +€36,207 | +73.6% |
| Amounts payable | 17/49 | €102,855 | €88,452 | -€14,403 | -14.0% |
| Amounts payable after more than one year | 17 | €79,153 | €71,583 | -€7,569 | -9.6% |
| Financial debts | 170/4 | €79,153 | €71,583 | -€7,569 | -9.6% |
| Amounts payable within one year | 42/48 | €23,702 | €16,869 | -€6,834 | -28.8% |
| Current portion of amounts payable after more than one year | 42 | €7,240 | €7,569 | +€330 | +4.6% |
| Other amounts payable | 47/48 | €16,463 | €9,300 | -€7,163 | -43.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,868 | €7,186 | -€1,683 | -19.0% |
| Other operating charges | 640/8 | €3,225 | €2,069 | -€1,155 | -35.8% |
| Gross operating margin | 9900 | -€34,026 | €49,359 | +€83,386 | |
| Operating profit (loss) | 9901 | -€46,120 | €40,104 | +€86,224 | |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €2,770 | €3,572 | +€802 | +29.0% |
| Recurring financial charges | 65 | €2,770 | €3,572 | +€802 | +29.0% |
| Profit (loss) for the period before taxes | 9903 | -€48,890 | €36,537 | +€85,427 | |
| Income taxes | 67/77 | €330 | €330 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€49,220 | €36,207 | +€85,427 | |
| Profit (loss) for the period to be appropriated | 9905 | -€49,220 | €36,207 | +€85,427 |
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 4 October 2026 via checked.be.