LEXACCOUNT: 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.
LEXACCOUNT
Largest movements
- Tangible fixed assets +€75,267
up €75,267 (+2,938%), from €2,562 to €77,829
- Cash -€39,223
down €39,223 (-63.7%), from €61,572 to €22,349
mainly Investment in fixed assets (net) (-€76,282) and Contributions, distributions and other (-€20,000)
- Receivables within one year -€18,273
down €18,273 (-4.7%), from €390,360 to €372,087
of which Trade receivables: -€19,759
- Reserves +€29,717
up €29,717 (+7.9%), from €378,038 to €407,755
of which Distributable reserves: +€29,717
- Tax, wage and social debts -€11,304
down €11,304 (-66.4%), from €17,026 to €5,722
- Write-downs -€7,740
down €7,740, from €4,781 to -€2,959
- Gross operating margin -€5,406
down €5,406 (-6.8%), from €79,081 to €73,675
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 | €454,493 | €472,266 | +€17,772 | +3.9% |
| Fixed assets | 21/28 | €2,562 | €77,829 | +€75,267 | +2,938% |
| Tangible fixed assets | 22/27 | €2,562 | €77,829 | +€75,267 | +2,938% |
| Furniture and vehicles | 24 | €2,562 | €77,829 | +€75,267 | +2,938% |
| Current assets | 29/58 | €451,931 | €394,436 | -€57,495 | -12.7% |
| Amounts receivable within one year | 40/41 | €390,360 | €372,087 | -€18,273 | -4.7% |
| Trade receivables | 40 | €106,065 | €86,305 | -€19,759 | -18.6% |
| Other amounts receivable | 41 | €284,295 | €285,782 | +€1,487 | +0.5% |
| Cash at bank and in hand | 54/58 | €61,572 | €22,349 | -€39,223 | -63.7% |
| Total equity and liabilities | 10/49 | €454,493 | €472,266 | +€17,772 | +3.9% |
| Equity | 10/15 | €433,690 | €463,407 | +€29,717 | +6.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €378,038 | €407,755 | +€29,717 | +7.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €376,178 | €405,895 | +€29,717 | +7.9% |
| Profit (loss) carried forward | 14 | €37,052 | €37,052 | = | 0.0% |
| Amounts payable | 17/49 | €20,804 | €8,859 | -€11,945 | -57.4% |
| Amounts payable within one year | 42/48 | €19,929 | €8,859 | -€11,070 | -55.5% |
| Trade debts | 44 | €320 | €1,389 | +€1,069 | +334% |
| Suppliers | 440/4 | €320 | €1,389 | +€1,069 | +334% |
| Taxes, remuneration and social security | 45 | €17,026 | €5,722 | -€11,304 | -66.4% |
| Taxes | 450/3 | €17,026 | €5,722 | -€11,304 | -66.4% |
| Other amounts payable | 47/48 | €2,583 | €1,748 | -€835 | -32.3% |
| Accrued charges and deferred income | 492/3 | €875 | - | -€875 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €660 | €1,015 | +€354 | +53.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,781 | -€2,959 | -€7,740 | |
| Other operating charges | 640/8 | €434 | €693 | +€259 | +59.5% |
| Gross operating margin | 9900 | €79,081 | €73,675 | -€5,406 | -6.8% |
| Operating profit (loss) | 9901 | €73,205 | €74,926 | +€1,721 | +2.4% |
| Financial income | 75/76B | €46 | €20 | -€26 | -56.5% |
| Recurring financial income | 75 | €46 | €20 | -€26 | -56.5% |
| Financial charges | 65/66B | €40 | €57 | +€16 | +39.7% |
| Recurring financial charges | 65 | €40 | €57 | +€16 | +39.7% |
| Profit (loss) for the period before taxes | 9903 | €73,211 | €74,890 | +€1,679 | +2.3% |
| Income taxes | 67/77 | €24,690 | €25,172 | +€483 | +2.0% |
| Profit (loss) for the period | 9904 | €48,521 | €49,717 | +€1,196 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €48,521 | €49,717 | +€1,196 | +2.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.