LEX - SERVICE: 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 - SERVICE
Largest movements
- Tangible fixed assets -€52,233
down €52,233 (-12.9%), from €405,403 to €353,169
of which Land and buildings: -€30,775
- Cash +€34,925
up €34,925 (+46.3%), from €75,353 to €110,277
mainly Debts after one year (+€147,590) and Depreciation (+€52,233)
- Debts after one year +€147,590
up €147,590 (+3484.3%), from €4,236 to €151,826
of which Other amounts payable: +€151,826
- Other debts -€142,753
down €142,753 (-100.0%), from €142,753 to €0
- Reserves -€18,605
down €18,605 (-16.1%), from €115,582 to €96,977
- Accrued charges and deferred income -€8,400
down €8,400 (-99.7%), from €8,422 to €23
- Trade debts +€6,311
up €6,311 (+1111.4%), from €568 to €6,879
- Gross operating margin -€40,412
down €40,412 (-46.0%), from €87,832 to €47,420
- Taxes -€6,572
down €6,572 (-100.0%), from €6,572 to €0
- Depreciation -€4,541
down €4,541 (-8.0%), from €56,774 to €52,233
- Other operating charges +€1,734
up €1,734 (+64.8%), from €2,675 to €4,410
- Financial charges +€1,711
up €1,711 (+19.9%), from €8,599 to €10,309
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 | €496,660 | €476,095 | -€20,565 | -4.1% |
| Fixed assets | 21/28 | €405,578 | €353,271 | -€52,306 | -12.9% |
| Tangible fixed assets | 22/27 | €405,403 | €353,169 | -€52,233 | -12.9% |
| Land and buildings | 22 | €330,977 | €300,202 | -€30,775 | -9.3% |
| Furniture and vehicles | 24 | €74,426 | €52,968 | -€21,458 | -28.8% |
| Financial fixed assets | 28 | €175 | €102 | -€73 | -41.8% |
| Current assets | 29/58 | €91,082 | €122,824 | +€31,742 | +34.8% |
| Amounts receivable within one year | 40/41 | €3,011 | €278 | -€2,733 | -90.8% |
| Other amounts receivable | 41 | €3,011 | €278 | -€2,733 | -90.8% |
| Current investments | 50/53 | €8,535 | €8,535 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €75,353 | €110,277 | +€34,925 | +46.3% |
| Deferred charges and accrued income | 490/1 | €4,184 | €3,734 | -€450 | -10.8% |
| Total equity and liabilities | 10/49 | €496,660 | €476,095 | -€20,565 | -4.1% |
| Equity | 10/15 | €328,187 | €309,582 | -€18,605 | -5.7% |
| Contributions | 10/11 | €200,350 | €200,350 | = | 0.0% |
| Revaluation surpluses | 12 | €12,255 | €12,255 | = | 0.0% |
| Reserves | 13 | €115,582 | €96,977 | -€18,605 | -16.1% |
| Distributable reserves | 133 | €115,582 | €96,977 | -€18,605 | -16.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €168,473 | €166,514 | -€1,959 | -1.2% |
| Amounts payable after more than one year | 17 | €4,236 | €151,826 | +€147,590 | +3484.3% |
| Financial debts | 170/4 | €4,236 | €0 | -€4,236 | -100.0% |
| Other amounts payable | 178/9 | - | €151,826 | +€151,826 | |
| Amounts payable within one year | 42/48 | €155,814 | €14,665 | -€141,150 | -90.6% |
| Current portion of amounts payable after more than one year | 42 | €10,100 | €4,236 | -€5,864 | -58.1% |
| Trade debts | 44 | €568 | €6,879 | +€6,311 | +1111.4% |
| Suppliers | 440/4 | €568 | €6,879 | +€6,311 | +1111.4% |
| Taxes, remuneration and social security | 45 | €2,393 | €3,550 | +€1,157 | +48.3% |
| Taxes | 450/3 | €2,393 | €3,550 | +€1,157 | +48.3% |
| Other amounts payable | 47/48 | €142,753 | €0 | -€142,753 | -100.0% |
| Accrued charges and deferred income | 492/3 | €8,422 | €23 | -€8,400 | -99.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,774 | €52,233 | -€4,541 | -8.0% |
| Other operating charges | 640/8 | €2,675 | €4,410 | +€1,734 | +64.8% |
| Gross operating margin | 9900 | €87,832 | €47,420 | -€40,412 | -46.0% |
| Operating profit (loss) | 9901 | €28,382 | -€9,223 | -€37,604 | |
| Financial income | 75/76B | €1,904 | €927 | -€978 | -51.3% |
| Recurring financial income | 75 | €1,904 | €927 | -€978 | -51.3% |
| Financial charges | 65/66B | €8,599 | €10,309 | +€1,711 | +19.9% |
| Recurring financial charges | 65 | €8,599 | €10,309 | +€1,711 | +19.9% |
| Profit (loss) for the period before taxes | 9903 | €21,688 | -€18,605 | -€40,293 | |
| Income taxes | 67/77 | €6,572 | €0 | -€6,572 | -100.0% |
| Profit (loss) for the period | 9904 | €15,115 | -€18,605 | -€33,721 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,115 | -€18,605 | -€33,721 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.