LEX@LYS: 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.
LEX@LYS
Largest movements
- Receivables within one year +€135,169
up €135,169 (+44.7%), from €302,583 to €437,752
of which Trade receivables: +€135,117
- Cash -€26,549
down €26,549 (-26.9%), from €98,745 to €72,195
mainly Receivables within one year (-€135,169)
- Trade debts +€60,515
up €60,515 (+21.6%), from €280,233 to €340,748
- Tax, wage and social debts +€34,306
up €34,306 (+848.3%), from €4,044 to €38,350
- Profit (loss) carried forward +€6,557
up €6,557 (+5.6%), from €117,417 to €123,974
- Gross operating margin +€11,654
up €11,654 (+865.7%), from €1,346 to €13,000
- Taxes +€3,569
up €3,569 (+186.5%), from €1,913 to €5,482
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €414,203 | €518,138 | +€103,934 | +25.1% |
| Fixed assets | 21/28 | €596 | €163 | -€434 | -72.7% |
| Tangible fixed assets | 22/27 | €596 | €163 | -€434 | -72.7% |
| Furniture and vehicles | 24 | €596 | €163 | -€434 | -72.7% |
| Current assets | 29/58 | €413,607 | €517,975 | +€104,368 | +25.2% |
| Amounts receivable within one year | 40/41 | €302,583 | €437,752 | +€135,169 | +44.7% |
| Trade receivables | 40 | €302,583 | €437,700 | +€135,117 | +44.7% |
| Other amounts receivable | 41 | - | €52 | +€52 | |
| Cash at bank and in hand | 54/58 | €98,745 | €72,195 | -€26,549 | -26.9% |
| Deferred charges and accrued income | 490/1 | €12,279 | €8,028 | -€4,251 | -34.6% |
| Total equity and liabilities | 10/49 | €414,203 | €518,138 | +€103,934 | +25.1% |
| Equity | 10/15 | €125,154 | €131,711 | +€6,557 | +5.2% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €1,337 | €1,337 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,337 | €1,337 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,337 | €1,337 | = | 0.0% |
| Profit (loss) carried forward | 14 | €117,417 | €123,974 | +€6,557 | +5.6% |
| Amounts payable | 17/49 | €289,049 | €386,427 | +€97,378 | +33.7% |
| Amounts payable within one year | 42/48 | €289,049 | €384,875 | +€95,825 | +33.2% |
| Trade debts | 44 | €280,233 | €340,748 | +€60,515 | +21.6% |
| Suppliers | 440/4 | €280,233 | €340,748 | +€60,515 | +21.6% |
| Taxes, remuneration and social security | 45 | €4,044 | €38,350 | +€34,306 | +848.3% |
| Taxes | 450/3 | €4,044 | €38,350 | +€34,306 | +848.3% |
| Other amounts payable | 47/48 | €4,772 | €5,777 | +€1,005 | +21.1% |
| Accrued charges and deferred income | 492/3 | - | €1,553 | +€1,553 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €434 | €434 | = | 0.0% |
| Other operating charges | 640/8 | €487 | €450 | -€38 | -7.7% |
| Gross operating margin | 9900 | €1,346 | €13,000 | +€11,654 | +865.7% |
| Operating profit (loss) | 9901 | €425 | €12,117 | +€11,692 | +2750.8% |
| Financial charges | 65/66B | €109 | €78 | -€31 | -28.0% |
| Recurring financial charges | 65 | €109 | €78 | -€31 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | €316 | €12,039 | +€11,722 | +3709.2% |
| Income taxes | 67/77 | €1,913 | €5,482 | +€3,569 | +186.5% |
| Profit (loss) for the period | 9904 | -€1,597 | €6,557 | +€8,154 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,597 | €6,557 | +€8,154 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.