LENXARD: 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.
What changed
LENXARD
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€22,419
2024 · €4,176-€26,595
Equity
€687,751
2024 · €777,908-€90,156
Cash
€4,175
2024 · €0+€4,174
Balance sheet total
€1.4m
2024 · €1.4m+€41,604
Largest movements
Assets
- Stocks and contracts +€41,163
up €41,163 (+17.8%), from €230,754 to €271,917
Equity and liabilities
- Reserves -€67,737
down €67,737 (-28.6%), from €237,004 to €169,267
of which Distributable reserves: -€67,737
- Other debts +€67,737
up €67,737, from €0 to €67,737
- Short-term financial debts +€51,210
up €51,210 (+23.9%), from €214,649 to €265,860
- Trade debts +€38,451
up €38,451 (+92.2%), from €41,699 to €80,149
- Debts after one year -€36,516
down €36,516 (-13.7%), from €267,039 to €230,523
Income statement
- Financial income -€40,467
down €40,467 (-56.4%), from €71,732 to €31,265
of which Financial income: -€40,467
- Gross operating margin +€25,776
up €25,776 (+76.0%), from -€33,923 to -€8,147
- Financial charges +€5,428
up €5,428 (+42.9%), from €12,638 to €18,066
- Depreciation +€4,834
up €4,834 (+28.5%), from €16,971 to €21,805
- Other operating charges +€2,059
up €2,059 (+60.2%), from €3,418 to €5,477
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.
Result 2024
€4,176
Gross operating margin
+€25,776
Depreciation
-€4,834
Other operating charges
-€2,059
Financial income
-€40,467
Financial charges
-€5,428
Taxes
+€417
Result 2025
-€22,419
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.
From operations
+€67,592
Investment
-€21,835
Financing
-€41,582
Cash 2024
€0
From operations (derived)
+€67,592
Net result for the year
-€22,419
Depreciation
+€21,805
Receivables after one year
-€1,345
Stocks and contracts
-€41,163
Receivables within one year
+€1,752
Deferred charges and accrued income
+€3,357
Trade debts
+€38,451
Tax, wage and social debts
-€340
Other debts
+€67,737
Accrued charges and deferred income
-€241
Investment (derived)
-€21,835
Investment in fixed assets (net)
-€21,835
Financing
-€41,582
Debts after one year
-€36,516
Current portion of long-term debt
+€11,460
Short-term financial debts
+€51,210
Contributions, distributions and other
-€67,737
Cash 2025
€4,175
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,353,158 | €1,394,762 | +€41,604 | +3.1% |
| Formation expenses | 20 | €6,041 | €4,723 | -€1,318 | -21.8% |
| Fixed assets | 21/28 | €979,321 | €980,669 | +€1,348 | +0.1% |
| Tangible fixed assets | 22/27 | €511,369 | €512,717 | +€1,348 | +0.3% |
| Land and buildings | 22 | €503,016 | €487,480 | -€15,536 | -3.1% |
| Furniture and vehicles | 24 | - | €18,017 | +€18,017 | |
| Other tangible fixed assets | 26 | €8,353 | €7,220 | -€1,133 | -13.6% |
| Financial fixed assets | 28 | €467,951 | €467,951 | = | 0.0% |
| Current assets | 29/58 | €367,797 | €409,370 | +€41,574 | +11.3% |
| Amounts receivable after more than one year | 29 | €33,496 | €34,841 | +€1,345 | +4.0% |
| Other amounts receivable | 291 | €33,496 | €34,841 | +€1,345 | +4.0% |
| Stocks and contracts in progress | 3 | €230,754 | €271,917 | +€41,163 | +17.8% |
| Stocks | 30/36 | €230,754 | €271,917 | +€41,163 | +17.8% |
| Amounts receivable within one year | 40/41 | €98,706 | €96,954 | -€1,752 | -1.8% |
| Trade receivables | 40 | €7,473 | €250 | -€7,223 | -96.7% |
| Other amounts receivable | 41 | €91,233 | €96,705 | +€5,472 | +6.0% |
| Current investments | 50/53 | €471 | €471 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €0 | €4,175 | +€4,174 | +907493.5% |
| Deferred charges and accrued income | 490/1 | €4,369 | €1,012 | -€3,357 | -76.8% |
| Total equity and liabilities | 10/49 | €1,353,158 | €1,394,762 | +€41,604 | +3.1% |
| Equity | 10/15 | €777,908 | €687,751 | -€90,156 | -11.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €237,004 | €169,267 | -€67,737 | -28.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €230,804 | €163,067 | -€67,737 | -29.3% |
| Profit (loss) carried forward | 14 | €478,904 | €456,484 | -€22,419 | -4.7% |
| Amounts payable | 17/49 | €575,250 | €707,011 | +€131,760 | +22.9% |
| Amounts payable after more than one year | 17 | €267,039 | €230,523 | -€36,516 | -13.7% |
| Financial debts | 170/4 | €267,039 | €230,523 | -€36,516 | -13.7% |
| Amounts payable within one year | 42/48 | €306,960 | €475,478 | +€168,518 | +54.9% |
| Current portion of amounts payable after more than one year | 42 | €42,194 | €53,654 | +€11,460 | +27.2% |
| Financial debts | 43 | €214,649 | €265,860 | +€51,210 | +23.9% |
| Credit institutions | 430/8 | €214,649 | €265,860 | +€51,210 | +23.9% |
| Trade debts | 44 | €41,699 | €80,149 | +€38,451 | +92.2% |
| Suppliers | 440/4 | €41,699 | €80,149 | +€38,451 | +92.2% |
| Taxes, remuneration and social security | 45 | €8,418 | €8,077 | -€340 | -4.0% |
| Taxes | 450/3 | €5,918 | €8,077 | +€2,160 | +36.5% |
| Remuneration and social security | 454/9 | €2,500 | €0 | -€2,500 | -100.0% |
| Other amounts payable | 47/48 | €0 | €67,737 | +€67,737 | |
| Accrued charges and deferred income | 492/3 | €1,251 | €1,010 | -€241 | -19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,971 | €21,805 | +€4,834 | +28.5% |
| Other operating charges | 640/8 | €3,418 | €5,477 | +€2,059 | +60.2% |
| Gross operating margin | 9900 | -€33,923 | -€8,147 | +€25,776 | +76.0% |
| Operating profit (loss) | 9901 | -€54,312 | -€35,429 | +€18,883 | +34.8% |
| Financial income | 75/76B | €71,732 | €31,265 | -€40,467 | -56.4% |
| Recurring financial income | 75 | €71,732 | €31,265 | -€40,467 | -56.4% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €12,638 | €18,066 | +€5,428 | +42.9% |
| Recurring financial charges | 65 | €12,638 | €18,066 | +€5,428 | +42.9% |
| Profit (loss) for the period before taxes | 9903 | €4,782 | -€22,230 | -€27,012 | |
| Income taxes | 67/77 | €606 | €189 | -€417 | -68.8% |
| Profit (loss) for the period | 9904 | €4,176 | -€22,419 | -€26,595 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,176 | -€22,419 | -€26,595 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.