CB Lex: 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.
CB Lex
Largest movements
- Cash +€38,839
up €38,839 (+46.7%), from €83,211 to €122,050
mainly Net result for the year (+€41,227) and Other debts (+€33,492)
- Receivables within one year -€11,614
down €11,614 (-91.1%), from €12,747 to €1,134
of which Trade receivables: -€11,614
- Tangible fixed assets -€6,607
down €6,607 (-26.4%), from €25,010 to €18,402
of which Furniture and vehicles: -€3,997
- Profit (loss) carried forward -€33,773
down €33,773 (-78.1%), from €43,235 to €9,462
- Other debts +€33,492
up €33,492 (+58.7%), from €57,100 to €90,592
- Trade debts +€14,420
up €14,420 (+679.1%), from €2,123 to €16,544
- Tax, wage and social debts +€11,931
up €11,931 (+150.9%), from €7,907 to €19,839
- Debts after one year -€4,593
down €4,593 (-100.0%), from €4,593 to €0
- Gross operating margin -€7,614
down €7,614 (-9.9%), from €76,546 to €68,932
- Taxes -€2,043
down €2,043 (-11.4%), from €17,866 to €15,823
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 | €122,421 | €143,030 | +€20,609 | +16.8% |
| Fixed assets | 21/28 | €25,010 | €18,402 | -€6,607 | -26.4% |
| Tangible fixed assets | 22/27 | €25,010 | €18,402 | -€6,607 | -26.4% |
| Plant, machinery and equipment | 23 | €1,540 | €810 | -€729 | -47.4% |
| Furniture and vehicles | 24 | €10,343 | €6,346 | -€3,997 | -38.6% |
| Other tangible fixed assets | 26 | €13,127 | €11,246 | -€1,881 | -14.3% |
| Current assets | 29/58 | €97,412 | €124,628 | +€27,216 | +27.9% |
| Amounts receivable within one year | 40/41 | €12,747 | €1,134 | -€11,614 | -91.1% |
| Trade receivables | 40 | €11,614 | €0 | -€11,614 | -100.0% |
| Other amounts receivable | 41 | €1,134 | €1,134 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €83,211 | €122,050 | +€38,839 | +46.7% |
| Deferred charges and accrued income | 490/1 | €1,453 | €1,444 | -€9 | -0.6% |
| Total equity and liabilities | 10/49 | €122,421 | €143,030 | +€20,609 | +16.8% |
| Equity | 10/15 | €45,235 | €11,462 | -€33,773 | -74.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,235 | €9,462 | -€33,773 | -78.1% |
| Amounts payable | 17/49 | €77,186 | €131,568 | +€54,382 | +70.5% |
| Amounts payable after more than one year | 17 | €4,593 | €0 | -€4,593 | -100.0% |
| Financial debts | 170/4 | €4,593 | €0 | -€4,593 | -100.0% |
| Amounts payable within one year | 42/48 | €72,593 | €131,568 | +€58,975 | +81.2% |
| Current portion of amounts payable after more than one year | 42 | €5,462 | €4,593 | -€869 | -15.9% |
| Trade debts | 44 | €2,123 | €16,544 | +€14,420 | +679.1% |
| Suppliers | 440/4 | €2,123 | €16,544 | +€14,420 | +679.1% |
| Taxes, remuneration and social security | 45 | €7,907 | €19,839 | +€11,931 | +150.9% |
| Taxes | 450/3 | €7,907 | €19,839 | +€11,931 | +150.9% |
| Other amounts payable | 47/48 | €57,100 | €90,592 | +€33,492 | +58.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,705 | €8,700 | -€5 | -0.1% |
| Other operating charges | 640/8 | €918 | €1,019 | +€101 | +11.0% |
| Gross operating margin | 9900 | €76,546 | €68,932 | -€7,614 | -9.9% |
| Operating profit (loss) | 9901 | €66,924 | €59,212 | -€7,711 | -11.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,471 | €2,163 | +€692 | +47.1% |
| Recurring financial charges | 65 | €1,471 | €2,163 | +€692 | +47.1% |
| Profit (loss) for the period before taxes | 9903 | €65,453 | €57,050 | -€8,403 | -12.8% |
| Income taxes | 67/77 | €17,866 | €15,823 | -€2,043 | -11.4% |
| Profit (loss) for the period | 9904 | €47,587 | €41,227 | -€6,360 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €47,587 | €41,227 | -€6,360 | -13.4% |
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 8 October 2026 via checked.be.