BPH Lextim: 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.
BPH Lextim
Largest movements
- Cash +€5,973
up €5,973 (+13.1%), from €45,488 to €51,462
mainly Net result for the year (+€134,614) and Other debts (+€5,516)
- Tangible fixed assets -€4,879
down €4,879 (-11.1%), from €43,954 to €39,076
of which Land and buildings: -€24,382
- Tax, wage and social debts -€6,304
down €6,304 (-11.0%), from €57,076 to €50,772
- Other debts +€5,516
up €5,516 (+62326.6%), from €9 to €5,525
- Profit (loss) carried forward +€4,614
up €4,614 (+35.1%), from €13,156 to €17,770
- Debts after one year -€1,845
down €1,845 (-8.1%), from €22,901 to €21,057
- Gross operating margin +€39,125
up €39,125 (+27.4%), from €142,679 to €181,804
- Taxes +€8,081
up €8,081 (+25.9%), from €31,235 to €39,317
- Other operating charges +€4,882
new in 2024: €4,882
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €113,611 | €115,798 | +€2,188 | +1.9% |
| Fixed assets | 21/28 | €43,954 | €39,076 | -€4,879 | -11.1% |
| Tangible fixed assets | 22/27 | €43,954 | €39,076 | -€4,879 | -11.1% |
| Land and buildings | 22 | €24,382 | - | -€24,382 | |
| Furniture and vehicles | 24 | €19,573 | €39,076 | +€19,503 | +99.6% |
| Current assets | 29/58 | €69,656 | €76,722 | +€7,066 | +10.1% |
| Amounts receivable within one year | 40/41 | - | €1,010 | +€1,010 | |
| Trade receivables | 40 | - | €1,010 | +€1,010 | |
| Current investments | 50/53 | €24,168 | €24,250 | +€83 | +0.3% |
| Cash at bank and in hand | 54/58 | €45,488 | €51,462 | +€5,973 | +13.1% |
| Total equity and liabilities | 10/49 | €113,611 | €115,798 | +€2,188 | +1.9% |
| Equity | 10/15 | €31,756 | €36,370 | +€4,614 | +14.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,156 | €17,770 | +€4,614 | +35.1% |
| Amounts payable | 17/49 | €81,855 | €79,428 | -€2,427 | -3.0% |
| Amounts payable after more than one year | 17 | €22,901 | €21,057 | -€1,845 | -8.1% |
| Financial debts | 170/4 | €22,901 | €21,057 | -€1,845 | -8.1% |
| Amounts payable within one year | 42/48 | €58,954 | €58,372 | -€582 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €1,822 | €1,845 | +€23 | +1.3% |
| Trade debts | 44 | €47 | €231 | +€183 | +385.9% |
| Suppliers | 440/4 | €47 | €231 | +€183 | +385.9% |
| Taxes, remuneration and social security | 45 | €57,076 | €50,772 | -€6,304 | -11.0% |
| Taxes | 450/3 | €57,076 | €50,772 | -€6,304 | -11.0% |
| Other amounts payable | 47/48 | €9 | €5,525 | +€5,516 | +62326.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,045 | €2,954 | -€1,090 | -27.0% |
| Other operating charges | 640/8 | - | €4,882 | +€4,882 | |
| Non-recurring operating charges | 66A | €5,439 | - | -€5,439 | |
| Gross operating margin | 9900 | €142,679 | €181,804 | +€39,125 | +27.4% |
| Operating profit (loss) | 9901 | €133,195 | €173,968 | +€40,773 | +30.6% |
| Financial income | 75/76B | €135 | €449 | +€315 | +233.8% |
| Recurring financial income | 75 | €135 | €449 | +€315 | +233.8% |
| Financial charges | 65/66B | €651 | €487 | -€164 | -25.2% |
| Recurring financial charges | 65 | €651 | €487 | -€164 | -25.2% |
| Profit (loss) for the period before taxes | 9903 | €132,679 | €173,931 | +€41,252 | +31.1% |
| Income taxes | 67/77 | €31,235 | €39,317 | +€8,081 | +25.9% |
| Profit (loss) for the period | 9904 | €101,444 | €134,614 | +€33,170 | +32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €101,444 | €134,614 | +€33,170 | +32.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.