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
- Cash +€197,112
up €197,112 (+27.9%), from €706,724 to €903,836
mainly Net result for the year (+€203,994) and Depreciation (+€50,843)
- Tangible fixed assets -€75,214
down €75,214 (-42.4%), from €177,553 to €102,339
of which Furniture and vehicles: -€57,476
- Receivables within one year +€13,521
up €13,521 (+9.5%), from €142,040 to €155,560
of which Trade receivables: +€15,539
- Reserves +€147,994
up €147,994 (+16.2%), from €911,734 to €1.1m
of which Distributable reserves: +€147,994
- Trade debts -€13,973
down €13,973 (-32.4%), from €43,108 to €29,135
- Depreciation -€17,731
down €17,731 (-25.9%), from €68,574 to €50,843
- Staff costs +€16,507
up €16,507 (+6.0%), from €276,838 to €293,345
- Gross operating margin +€11,080
up €11,080 (+1.7%), from €639,791 to €650,871
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 | €1,038,342 | €1,168,238 | +€129,896 | +12.5% |
| Fixed assets | 21/28 | €177,553 | €102,339 | -€75,214 | -42.4% |
| Tangible fixed assets | 22/27 | €177,553 | €102,339 | -€75,214 | -42.4% |
| Land and buildings | 22 | €3,123 | €1,981 | -€1,143 | -36.6% |
| Plant, machinery and equipment | 23 | €68,231 | €51,636 | -€16,595 | -24.3% |
| Furniture and vehicles | 24 | €106,199 | €48,723 | -€57,476 | -54.1% |
| Current assets | 29/58 | €860,789 | €1,065,899 | +€205,109 | +23.8% |
| Stocks and contracts in progress | 3 | €6,214 | €5,986 | -€228 | -3.7% |
| Stocks | 30/36 | €6,214 | €5,986 | -€228 | -3.7% |
| Amounts receivable within one year | 40/41 | €142,040 | €155,560 | +€13,521 | +9.5% |
| Trade receivables | 40 | €132,378 | €147,917 | +€15,539 | +11.7% |
| Other amounts receivable | 41 | €9,662 | €7,644 | -€2,019 | -20.9% |
| Cash at bank and in hand | 54/58 | €706,724 | €903,836 | +€197,112 | +27.9% |
| Deferred charges and accrued income | 490/1 | €5,811 | €516 | -€5,295 | -91.1% |
| Total equity and liabilities | 10/49 | €1,038,342 | €1,168,238 | +€129,896 | +12.5% |
| Equity | 10/15 | €936,734 | €1,084,729 | +€147,994 | +15.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €911,734 | €1,059,729 | +€147,994 | +16.2% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €909,234 | €1,057,229 | +€147,994 | +16.3% |
| Amounts payable | 17/49 | €101,608 | €83,509 | -€18,099 | -17.8% |
| Amounts payable within one year | 42/48 | €101,608 | €83,509 | -€18,099 | -17.8% |
| Current portion of amounts payable after more than one year | 42 | €5,821 | - | -€5,821 | |
| Trade debts | 44 | €43,108 | €29,135 | -€13,973 | -32.4% |
| Suppliers | 440/4 | €43,108 | €29,135 | -€13,973 | -32.4% |
| Taxes, remuneration and social security | 45 | €52,679 | €54,374 | +€1,695 | +3.2% |
| Taxes | 450/3 | €41,210 | €41,067 | -€143 | -0.3% |
| Remuneration and social security | 454/9 | €11,469 | €13,307 | +€1,838 | +16.0% |
| Non-recurring operating income | 76A | €5,000 | €7,129 | +€2,129 | +42.6% |
| Remuneration, social security and pensions | 62 | €276,838 | €293,345 | +€16,507 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,574 | €50,843 | -€17,731 | -25.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,401 | - | -€2,401 | |
| Other operating charges | 640/8 | €6,170 | €6,632 | +€462 | +7.5% |
| Gross operating margin | 9900 | €639,791 | €650,871 | +€11,080 | +1.7% |
| Operating profit (loss) | 9901 | €285,807 | €300,051 | +€14,244 | +5.0% |
| Financial income | 75/76B | €3,724 | €4,241 | +€517 | +13.9% |
| Recurring financial income | 75 | €3,724 | €4,241 | +€517 | +13.9% |
| Financial charges | 65/66B | €1,175 | €1,853 | +€678 | +57.7% |
| Recurring financial charges | 65 | €1,175 | €1,853 | +€678 | +57.7% |
| Profit (loss) for the period before taxes | 9903 | €288,356 | €302,439 | +€14,083 | +4.9% |
| Income taxes | 67/77 | €95,272 | €98,444 | +€3,172 | +3.3% |
| Profit (loss) for the period | 9904 | €193,084 | €203,994 | +€10,911 | +5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €193,084 | €203,994 | +€10,911 | +5.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.