LEXA: 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.
LEXA
Largest movements
- Intangible fixed assets -€107,143
down €107,143 (-25.0%), from €428,987 to €321,844
- Cash +€88,261
up €88,261 (+663.9%), from €13,294 to €101,556
mainly Depreciation (+€108,530) and Net result for the year (+€47,431)
- Receivables within one year +€48,897
up €48,897 (+441.3%), from €11,081 to €59,978
of which Trade receivables: +€51,777
- Stocks and contracts -€34,154
down €34,154 (-42.7%), from €80,000 to €45,846
- Trade debts -€76,199
down €76,199 (-12.5%), from €610,424 to €534,225
- Profit (loss) carried forward +€47,431
up €47,431 (+48.3%), from -€98,256 to -€50,825
- Tax, wage and social debts +€22,356
up €22,356 (+77.1%), from €29,006 to €51,362
of which Taxes: +€24,807
- Gross operating margin +€52,463
up €52,463 (+17.0%), from €308,404 to €360,867
- Staff costs +€24,789
up €24,789 (+14.2%), from €174,165 to €198,955
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 | €544,175 | €537,762 | -€6,412 | -1.2% |
| Fixed assets | 21/28 | €438,693 | €330,163 | -€108,530 | -24.7% |
| Intangible fixed assets | 21 | €428,987 | €321,844 | -€107,143 | -25.0% |
| Tangible fixed assets | 22/27 | €9,706 | €8,319 | -€1,387 | -14.3% |
| Plant, machinery and equipment | 23 | €9,706 | €8,319 | -€1,387 | -14.3% |
| Current assets | 29/58 | €105,481 | €207,599 | +€102,118 | +96.8% |
| Stocks and contracts in progress | 3 | €80,000 | €45,846 | -€34,154 | -42.7% |
| Contracts in progress | 37 | €80,000 | €45,846 | -€34,154 | -42.7% |
| Amounts receivable within one year | 40/41 | €11,081 | €59,978 | +€48,897 | +441.3% |
| Trade receivables | 40 | €8,201 | €59,978 | +€51,777 | +631.3% |
| Other amounts receivable | 41 | €2,880 | €0 | -€2,880 | -100.0% |
| Cash at bank and in hand | 54/58 | €13,294 | €101,556 | +€88,261 | +663.9% |
| Deferred charges and accrued income | 490/1 | €1,106 | €220 | -€886 | -80.1% |
| Total equity and liabilities | 10/49 | €544,175 | €537,762 | -€6,412 | -1.2% |
| Equity | 10/15 | -€95,256 | -€47,825 | +€47,431 | +49.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€98,256 | -€50,825 | +€47,431 | +48.3% |
| Amounts payable | 17/49 | €639,431 | €585,588 | -€53,843 | -8.4% |
| Amounts payable within one year | 42/48 | €639,431 | €585,588 | -€53,843 | -8.4% |
| Trade debts | 44 | €610,424 | €534,225 | -€76,199 | -12.5% |
| Suppliers | 440/4 | €610,424 | €534,225 | -€76,199 | -12.5% |
| Taxes, remuneration and social security | 45 | €29,006 | €51,362 | +€22,356 | +77.1% |
| Taxes | 450/3 | €0 | €24,807 | +€24,807 | |
| Remuneration and social security | 454/9 | €29,006 | €26,555 | -€2,451 | -8.5% |
| Remuneration, social security and pensions | 62 | €174,165 | €198,955 | +€24,789 | +14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108,129 | €108,530 | +€401 | +0.4% |
| Other operating charges | 640/8 | €3,005 | €5,475 | +€2,470 | +82.2% |
| Gross operating margin | 9900 | €308,404 | €360,867 | +€52,463 | +17.0% |
| Operating profit (loss) | 9901 | €23,104 | €47,907 | +€24,803 | +107.4% |
| Financial income | 75/76B | €91 | €77 | -€13 | -14.6% |
| Recurring financial income | 75 | €91 | €77 | -€13 | -14.6% |
| Financial charges | 65/66B | €470 | €549 | +€80 | +17.0% |
| Recurring financial charges | 65 | €470 | €549 | +€80 | +17.0% |
| Profit (loss) for the period before taxes | 9903 | €22,725 | €47,436 | +€24,710 | +108.7% |
| Income taxes | 67/77 | - | €5 | +€5 | |
| Profit (loss) for the period | 9904 | €22,725 | €47,431 | +€24,706 | +108.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,725 | €47,431 | +€24,706 | +108.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.