Lefitec: 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.
Lefitec
Largest movements
- Receivables within one year -€11,281
down €11,281 (-25.8%), from €43,645 to €32,364
of which Other amounts receivable: -€21,853
- Deferred charges and accrued income +€931
up €931 (+11.9%), from €7,847 to €8,777
- Profit (loss) carried forward -€34,206
down €34,206 (-339%), from -€10,104 to -€44,310
- Other debts +€16,000
up €16,000 (+6,004%), from €267 to €16,267
- Trade debts +€9,131
up €9,131 (+300%), from €3,041 to €12,172
- Tax, wage and social debts -€3,975
down €3,975 (-33.0%), from €12,033 to €8,057
of which Remuneration and social security: -€3,975
- Accrued charges and deferred income +€2,500
new in 2025: €2,500
- Gross operating margin -€19,266
down €19,266 (-64.0%), from €30,126 to €10,860
- Staff costs +€13,110
up €13,110 (+40.0%), from €32,813 to €45,923
- Financial income -€717
down €717 (-29.4%), from €2,443 to €1,726
- Taxes -€372
no longer reported in 2025 (was €372)
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 | €58,695 | €48,144 | -€10,551 | -18.0% |
| Current assets | 29/58 | €58,695 | €48,144 | -€10,551 | -18.0% |
| Amounts receivable within one year | 40/41 | €43,645 | €32,364 | -€11,281 | -25.8% |
| Trade receivables | 40 | €0 | €10,572 | +€10,572 | |
| Other amounts receivable | 41 | €43,645 | €21,792 | -€21,853 | -50.1% |
| Cash at bank and in hand | 54/58 | €7,204 | €7,003 | -€201 | -2.8% |
| Deferred charges and accrued income | 490/1 | €7,847 | €8,777 | +€931 | +11.9% |
| Total equity and liabilities | 10/49 | €58,695 | €48,144 | -€10,551 | -18.0% |
| Equity | 10/15 | €43,355 | €9,149 | -€34,206 | -78.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €34,860 | €34,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €108 | - | -€108 | |
| Legal reserve | 130 | €108 | - | -€108 | |
| Distributable reserves | 133 | €34,751 | €34,860 | +€108 | +0.3% |
| Profit (loss) carried forward | 14 | -€10,104 | -€44,310 | -€34,206 | -339% |
| Amounts payable | 17/49 | €15,340 | €38,995 | +€23,655 | +154% |
| Amounts payable within one year | 42/48 | €15,340 | €36,495 | +€21,155 | +138% |
| Trade debts | 44 | €3,041 | €12,172 | +€9,131 | +300% |
| Suppliers | 440/4 | €3,041 | €12,172 | +€9,131 | +300% |
| Taxes, remuneration and social security | 45 | €12,033 | €8,057 | -€3,975 | -33.0% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €12,033 | €8,057 | -€3,975 | -33.0% |
| Other amounts payable | 47/48 | €267 | €16,267 | +€16,000 | +6,004% |
| Accrued charges and deferred income | 492/3 | - | €2,500 | +€2,500 | |
| Remuneration, social security and pensions | 62 | €32,813 | €45,923 | +€13,110 | +40.0% |
| Other operating charges | 640/8 | €220 | €220 | = | 0.0% |
| Gross operating margin | 9900 | €30,126 | €10,860 | -€19,266 | -64.0% |
| Operating profit (loss) | 9901 | -€2,907 | -€35,283 | -€32,376 | -1,114% |
| Financial income | 75/76B | €2,443 | €1,726 | -€717 | -29.4% |
| Recurring financial income | 75 | €2,443 | €1,726 | -€717 | -29.4% |
| Financial charges | 65/66B | €450 | €648 | +€198 | +44.0% |
| Recurring financial charges | 65 | €450 | €648 | +€198 | +44.0% |
| Profit (loss) for the period before taxes | 9903 | -€915 | -€34,206 | -€33,292 | -3,640% |
| Income taxes | 67/77 | €372 | - | -€372 | |
| Profit (loss) for the period | 9904 | -€1,287 | -€34,206 | -€32,920 | -2,559% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,287 | -€34,206 | -€32,920 | -2,559% |
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 28 October 2026 via checked.be.