e-Lex Services: 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.
e-Lex Services
Largest movements
- Receivables within one year +€13,304
up €13,304 (+19.2%), from €69,212 to €82,516
of which Other amounts receivable: +€13,305
- Cash +€1,260
up €1,260 (+85.2%), from €1,478 to €2,738
mainly Net result for the year (+€14,947) and Trade debts (+€1,172)
- Profit (loss) carried forward +€14,947
up €14,947 (+45.9%), from €32,549 to €47,496
- Other debts -€1,289
no longer reported in 2025 (was €1,289)
- Trade debts +€1,172
up €1,172 (+383.1%), from €306 to €1,478
- Gross operating margin +€6,013
up €6,013 (+37.7%), from €15,958 to €21,971
- Taxes +€1,618
up €1,618 (+28.0%), from €5,768 to €7,385
- Other operating charges -€679
down €679 (-85.9%), from €790 to €111
- Financial income +€256
up €256 (+6.7%), from €3,831 to €4,088
- Financial charges +€249
up €249 (+7.9%), from €3,162 to €3,411
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 | €71,155 | €85,516 | +€14,360 | +20.2% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €466 | €262 | -€204 | -43.8% |
| Tangible fixed assets | 22/27 | €466 | €262 | -€204 | -43.8% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Other tangible fixed assets | 26 | €466 | €262 | -€204 | -43.8% |
| Current assets | 29/58 | €70,690 | €85,254 | +€14,564 | +20.6% |
| Amounts receivable within one year | 40/41 | €69,212 | €82,516 | +€13,304 | +19.2% |
| Trade receivables | 40 | €418 | €417 | -€1 | -0.2% |
| Other amounts receivable | 41 | €68,794 | €82,099 | +€13,305 | +19.3% |
| Cash at bank and in hand | 54/58 | €1,478 | €2,738 | +€1,260 | +85.2% |
| Total equity and liabilities | 10/49 | €71,155 | €85,516 | +€14,360 | +20.2% |
| Equity | 10/15 | €51,963 | €66,910 | +€14,947 | +28.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €814 | €814 | = | 0.0% |
| Non-distributable reserves | 130/1 | €814 | €814 | = | 0.0% |
| Reserves not available under the articles | 1311 | €814 | €814 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,549 | €47,496 | +€14,947 | +45.9% |
| Amounts payable | 17/49 | €19,192 | €18,605 | -€587 | -3.1% |
| Amounts payable within one year | 42/48 | €19,192 | €18,513 | -€679 | -3.5% |
| Trade debts | 44 | €306 | €1,478 | +€1,172 | +383.1% |
| Suppliers | 440/4 | €306 | €1,478 | +€1,172 | +383.1% |
| Taxes, remuneration and social security | 45 | €17,598 | €17,035 | -€563 | -3.2% |
| Taxes | 450/3 | €17,598 | €17,035 | -€563 | -3.2% |
| Other amounts payable | 47/48 | €1,289 | - | -€1,289 | |
| Accrued charges and deferred income | 492/3 | - | €93 | +€93 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €306 | €204 | -€102 | -33.3% |
| Other operating charges | 640/8 | €790 | €111 | -€679 | -85.9% |
| Gross operating margin | 9900 | €15,958 | €21,971 | +€6,013 | +37.7% |
| Operating profit (loss) | 9901 | €14,862 | €21,656 | +€6,794 | +45.7% |
| Financial income | 75/76B | €3,831 | €4,088 | +€256 | +6.7% |
| Recurring financial income | 75 | €3,831 | €4,088 | +€256 | +6.7% |
| Financial charges | 65/66B | €3,162 | €3,411 | +€249 | +7.9% |
| Recurring financial charges | 65 | €3,162 | €3,411 | +€249 | +7.9% |
| Profit (loss) for the period before taxes | 9903 | €15,531 | €22,332 | +€6,801 | +43.8% |
| Income taxes | 67/77 | €5,768 | €7,385 | +€1,618 | +28.0% |
| Profit (loss) for the period | 9904 | €9,764 | €14,947 | +€5,183 | +53.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,764 | €14,947 | +€5,183 | +53.1% |
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 3 October 2026 via checked.be.