LEX A LEGO: 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.
LEX A LEGO
Largest movements
- Receivables within one year -€2,752
down €2,752 (-2.5%), from €107,994 to €105,242
- Tangible fixed assets +€2,672
new in 2023: €2,672
- Debts -€50,054
down €50,054 (-15.0%), from €334,089 to €284,035
- Equity +€49,666
up €49,666 (+29.4%), from -€168,810 to -€119,143
of which Profit (loss) carried forward: +€49,666
- Gross operating margin +€60,322
up €60,322, from -€6,039 to €54,284
- Depreciation +€1,505
new in 2023: €1,505
From the 2020 result to the 2023 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.
Derived cash bridge
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2020 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €165,280 | €164,892 | -€388 | -0.2% |
| Fixed assets | 21/28 | €52,566 | €55,238 | +€2,672 | +5.1% |
| Tangible fixed assets | 22/27 | - | €2,672 | +€2,672 | |
| Furniture and vehicles | 24 | - | €2,672 | +€2,672 | |
| Financial fixed assets | 28 | €52,566 | €52,566 | = | 0.0% |
| Current assets | 29/58 | €112,714 | €109,654 | -€3,060 | -2.7% |
| Amounts receivable within one year | 40/41 | €107,994 | €105,242 | -€2,752 | -2.5% |
| Trade receivables | 40 | - | €49,401 | +€49,401 | |
| Other amounts receivable | 41 | - | €55,841 | +€55,841 | |
| Cash at bank and in hand | 54/58 | €4,720 | €4,412 | -€308 | -6.5% |
| Total equity and liabilities | 10/49 | €165,280 | €164,892 | -€388 | -0.2% |
| Equity | 10/15 | -€168,810 | -€119,143 | +€49,666 | +29.4% |
| Contributions | 10/11 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €177 | €177 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €177 | +€177 | |
| Reserves not available under the articles | 1311 | - | €177 | +€177 | |
| Profit (loss) carried forward | 14 | -€187,587 | -€137,920 | +€49,666 | +26.5% |
| Amounts payable | 17/49 | €334,089 | €284,035 | -€50,054 | -15.0% |
| Amounts payable within one year | 42/48 | €279,301 | €284,035 | +€4,735 | +1.7% |
| Financial debts | 43 | - | €2,819 | +€2,819 | |
| Credit institutions | 430/8 | - | €2,819 | +€2,819 | |
| Trade debts | 44 | €29,148 | €35,285 | +€6,138 | +21.1% |
| Suppliers | 440/4 | - | €35,285 | +€35,285 | |
| Taxes, remuneration and social security | 45 | - | €557 | +€557 | |
| Taxes | 450/3 | - | €557 | +€557 | |
| Other amounts payable | 47/48 | - | €245,374 | +€245,374 | |
| Non-recurring operating income | 76A | - | €57,656 | +€57,656 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,505 | +€1,505 | |
| Gross operating margin | 9900 | -€6,039 | €54,284 | +€60,322 | |
| Operating profit (loss) | 9901 | -€6,219 | €52,778 | +€58,997 | |
| Recurring financial charges | 65 | €1,271 | - | -€1,271 | |
| Profit (loss) for the period before taxes | 9903 | -€7,490 | €52,778 | +€60,268 | |
| Profit (loss) for the period | 9904 | -€7,490 | €52,778 | +€60,268 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,490 | €52,778 | +€60,268 |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.