LENGELE ALIX SOLUTION: 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.
LENGELE ALIX SOLUTION
Largest movements
- Tangible fixed assets +€33,840
up €33,840 (+161.7%), from €20,923 to €54,762
of which Furniture and vehicles: +€17,922
- Cash +€11,636
up €11,636 (+63.5%), from €18,311 to €29,948
mainly Net result for the year (+€20,809) and Other debts (+€20,579)
- Receivables within one year -€3,911
down €3,911 (-39.5%), from €9,907 to €5,996
of which Trade receivables: -€4,399
- Deferred charges and accrued income +€3,321
up €3,321 (+183.2%), from €1,813 to €5,134
- Other debts +€20,579
up €20,579 (+241.3%), from €8,530 to €29,109
- Current portion of long-term debt +€8,429
up €8,429 (+133.5%), from €6,314 to €14,743
- Tax, wage and social debts +€7,687
up €7,687 (+276.9%), from €2,776 to €10,463
of which Taxes: +€6,298
- Trade debts +€4,313
up €4,313 (+441.0%), from €978 to €5,291
- Debts after one year +€2,590
up €2,590 (+18.9%), from €13,686 to €16,276
- Gross operating margin +€24,149
up €24,149 (+114.7%), from €21,055 to €45,204
- Depreciation +€9,099
up €9,099 (+178.8%), from €5,089 to €14,188
- Financial charges +€2,703
up €2,703 (+1103.2%), from €245 to €2,948
- Taxes +€1,994
up €1,994 (+48.9%), from €4,076 to €6,070
- Staff costs +€1,396
new in 2025: €1,396
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 | €51,454 | €96,340 | +€44,886 | +87.2% |
| Fixed assets | 21/28 | €21,423 | €55,262 | +€33,840 | +158.0% |
| Tangible fixed assets | 22/27 | €20,923 | €54,762 | +€33,840 | +161.7% |
| Plant, machinery and equipment | 23 | €4,262 | €20,179 | +€15,917 | +373.5% |
| Furniture and vehicles | 24 | €16,661 | €34,583 | +€17,922 | +107.6% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €30,031 | €41,077 | +€11,046 | +36.8% |
| Amounts receivable within one year | 40/41 | €9,907 | €5,996 | -€3,911 | -39.5% |
| Trade receivables | 40 | €6,125 | €1,726 | -€4,399 | -71.8% |
| Other amounts receivable | 41 | €3,782 | €4,270 | +€488 | +12.9% |
| Cash at bank and in hand | 54/58 | €18,311 | €29,948 | +€11,636 | +63.5% |
| Deferred charges and accrued income | 490/1 | €1,813 | €5,134 | +€3,321 | +183.2% |
| Total equity and liabilities | 10/49 | €51,454 | €96,340 | +€44,886 | +87.2% |
| Equity | 10/15 | €19,169 | €19,978 | +€809 | +4.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Contributions outside capital | 11 | €3,000 | €3,000 | = | 0.0% |
| Share premium | 1100/10 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,169 | €16,978 | +€809 | +5.0% |
| Amounts payable | 17/49 | €32,284 | €76,361 | +€44,077 | +136.5% |
| Amounts payable after more than one year | 17 | €13,686 | €16,276 | +€2,590 | +18.9% |
| Financial debts | 170/4 | €13,686 | €16,276 | +€2,590 | +18.9% |
| Amounts payable within one year | 42/48 | €18,598 | €59,606 | +€41,007 | +220.5% |
| Current portion of amounts payable after more than one year | 42 | €6,314 | €14,743 | +€8,429 | +133.5% |
| Trade debts | 44 | €978 | €5,291 | +€4,313 | +441.0% |
| Suppliers | 440/4 | €978 | €5,291 | +€4,313 | +441.0% |
| Taxes, remuneration and social security | 45 | €2,776 | €10,463 | +€7,687 | +276.9% |
| Taxes | 450/3 | €2,776 | €9,075 | +€6,298 | +226.8% |
| Remuneration and social security | 454/9 | - | €1,389 | +€1,389 | |
| Other amounts payable | 47/48 | €8,530 | €29,109 | +€20,579 | +241.3% |
| Accrued charges and deferred income | 492/3 | - | €480 | +€480 | |
| Non-recurring operating income | 76A | €774 | - | -€774 | |
| Remuneration, social security and pensions | 62 | - | €1,396 | +€1,396 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,089 | €14,188 | +€9,099 | +178.8% |
| Non-recurring operating charges | 66A | €774 | - | -€774 | |
| Gross operating margin | 9900 | €21,055 | €45,204 | +€24,149 | +114.7% |
| Operating profit (loss) | 9901 | €15,192 | €29,621 | +€14,429 | +95.0% |
| Financial income | 75/76B | €12 | €206 | +€194 | +1643.3% |
| Recurring financial income | 75 | €12 | €206 | +€194 | +1643.3% |
| Financial charges | 65/66B | €245 | €2,948 | +€2,703 | +1103.2% |
| Recurring financial charges | 65 | €245 | €2,948 | +€2,703 | +1103.2% |
| Profit (loss) for the period before taxes | 9903 | €14,959 | €26,879 | +€11,920 | +79.7% |
| Income taxes | 67/77 | €4,076 | €6,070 | +€1,994 | +48.9% |
| Profit (loss) for the period | 9904 | €10,882 | €20,809 | +€9,926 | +91.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,882 | €20,809 | +€9,926 | +91.2% |
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 10 October 2026 via checked.be.