LEXA: 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.
LEXA
Largest movements
- Tangible fixed assets -€23,264
down €23,264 (-3.8%), from €618,865 to €595,601
- Cash +€19,274
up €19,274 (+126%), from €15,330 to €34,604
mainly Net result for the year (+€28,217) and Depreciation (+€25,045)
- Receivables within one year -€7,740
down €7,740 (-86.0%), from €9,005 to €1,265
- Debts after one year -€40,734
down €40,734 (-8.4%), from €487,739 to €447,006
of which Financial debts: -€40,734
- Profit (loss) carried forward +€31,993
up €31,993 (+22.2%), from -€143,806 to -€111,813
- Gross operating margin +€25,999
up €25,999 (+39.4%), from €66,036 to €92,034
- Financial charges -€1,267
down €1,267 (-5.6%), from €22,456 to €21,189
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.
Derived cash bridge
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 | €645,041 | €631,469 | -€13,572 | -2.1% |
| Fixed assets | 21/28 | €618,865 | €595,601 | -€23,264 | -3.8% |
| Tangible fixed assets | 22/27 | €618,865 | €595,601 | -€23,264 | -3.8% |
| Land and buildings | 22 | €618,865 | €595,601 | -€23,264 | -3.8% |
| Current assets | 29/58 | €26,177 | €35,869 | +€9,692 | +37.0% |
| Amounts receivable within one year | 40/41 | €9,005 | €1,265 | -€7,740 | -86.0% |
| Trade receivables | 40 | €9,005 | €1,265 | -€7,740 | -86.0% |
| Cash at bank and in hand | 54/58 | €15,330 | €34,604 | +€19,274 | +126% |
| Deferred charges and accrued income | 490/1 | €1,842 | - | -€1,842 | |
| Total equity and liabilities | 10/49 | €645,041 | €631,469 | -€13,572 | -2.1% |
| Equity | 10/15 | €19,471 | €47,688 | +€28,217 | +145% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €144,727 | €140,952 | -€3,776 | -2.6% |
| Tax-exempt reserves | 132 | €101,947 | €98,171 | -€3,776 | -3.7% |
| Distributable reserves | 133 | €42,781 | €42,781 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€143,806 | -€111,813 | +€31,993 | +22.2% |
| Provisions and deferred taxes | 16 | €33,880 | €32,621 | -€1,259 | -3.7% |
| Deferred taxes | 168 | €33,880 | €32,621 | -€1,259 | -3.7% |
| Amounts payable | 17/49 | €591,690 | €551,159 | -€40,531 | -6.9% |
| Amounts payable after more than one year | 17 | €487,739 | €447,006 | -€40,734 | -8.4% |
| Financial debts | 170/4 | €376,351 | €335,618 | -€40,734 | -10.8% |
| Other amounts payable | 178/9 | €111,388 | €111,388 | = | 0.0% |
| Amounts payable within one year | 42/48 | €102,951 | €103,154 | +€203 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €39,184 | €40,734 | +€1,549 | +4.0% |
| Trade debts | 44 | €23,115 | €21,098 | -€2,018 | -8.7% |
| Suppliers | 440/4 | €23,115 | €21,098 | -€2,018 | -8.7% |
| Advances received on contracts in progress | 46 | €6,108 | €6,108 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,004 | €465 | -€1,539 | -76.8% |
| Taxes | 450/3 | €2,004 | €465 | -€1,539 | -76.8% |
| Other amounts payable | 47/48 | €32,540 | €34,750 | +€2,210 | +6.8% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,253 | €25,045 | +€792 | +3.3% |
| Other operating charges | 640/8 | €18,292 | €18,842 | +€550 | +3.0% |
| Gross operating margin | 9900 | €66,036 | €92,034 | +€25,999 | +39.4% |
| Operating profit (loss) | 9901 | €23,490 | €48,147 | +€24,657 | +105% |
| Financial charges | 65/66B | €22,456 | €21,189 | -€1,267 | -5.6% |
| Recurring financial charges | 65 | €22,456 | €21,189 | -€1,267 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €1,035 | €26,959 | +€25,924 | +2,506% |
| Transfer from deferred taxes | 780 | €1,259 | €1,259 | = | 0.0% |
| Profit (loss) for the period | 9904 | €2,293 | €28,217 | +€25,924 | +1,130% |
| Transfer from tax-exempt reserves | 789 | €3,776 | €3,776 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,069 | €31,993 | +€25,924 | +427% |
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 21 October 2026 via checked.be.