LEXALETTA: 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.
LEXALETTA
Largest movements
- Receivables within one year +€78,383
up €78,383 (+41.5%), from €189,022 to €267,404
of which Other amounts receivable: +€109,762
- Tangible fixed assets +€4,961
up €4,961 (+49.8%), from €9,966 to €14,927
of which Furniture and vehicles: +€6,604
- Reserves +€96,678
up €96,678 (+33.6%), from €287,640 to €384,318
- Tax, wage and social debts -€12,612
down €12,612 (-42.4%), from €29,773 to €17,161
- Gross operating margin +€56,813
up €56,813 (+96.2%), from €59,070 to €115,883
- Financial income +€12,749
up €12,749 (+12748940.0%), from €0 to €12,749
- Taxes +€2,400
up €2,400 (+10.6%), from €22,600 to €25,000
- Depreciation +€1,467
up €1,467 (+81.1%), from €1,810 to €3,277
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €330,988 | €414,331 | +€83,343 | +25.2% |
| Fixed assets | 21/28 | €9,966 | €14,927 | +€4,961 | +49.8% |
| Tangible fixed assets | 22/27 | €9,966 | €14,927 | +€4,961 | +49.8% |
| Plant, machinery and equipment | 23 | €880 | €660 | -€220 | -25.0% |
| Furniture and vehicles | 24 | €1,701 | €8,305 | +€6,604 | +388.3% |
| Other tangible fixed assets | 26 | €7,385 | €5,962 | -€1,424 | -19.3% |
| Current assets | 29/58 | €321,022 | €399,404 | +€78,383 | +24.4% |
| Amounts receivable after more than one year | 29 | €132,000 | €132,000 | = | 0.0% |
| Other amounts receivable | 291 | €132,000 | €132,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €189,022 | €267,404 | +€78,383 | +41.5% |
| Trade receivables | 40 | €35,238 | €3,858 | -€31,380 | -89.1% |
| Other amounts receivable | 41 | €153,784 | €263,546 | +€109,762 | +71.4% |
| Total equity and liabilities | 10/49 | €330,988 | €414,331 | +€83,343 | +25.2% |
| Equity | 10/15 | €290,640 | €387,318 | +€96,678 | +33.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €287,640 | €384,318 | +€96,678 | +33.6% |
| Distributable reserves | 133 | €287,640 | €384,318 | +€96,678 | +33.6% |
| Amounts payable | 17/49 | €40,348 | €27,013 | -€13,335 | -33.0% |
| Amounts payable within one year | 42/48 | €40,348 | €27,013 | -€13,335 | -33.0% |
| Financial debts | 43 | €5,093 | €4,813 | -€280 | -5.5% |
| Credit institutions | 430/8 | €5,093 | €4,813 | -€280 | -5.5% |
| Trade debts | 44 | €3,082 | €2,639 | -€442 | -14.4% |
| Suppliers | 440/4 | €3,082 | €2,639 | -€442 | -14.4% |
| Taxes, remuneration and social security | 45 | €29,773 | €17,161 | -€12,612 | -42.4% |
| Taxes | 450/3 | €29,773 | €17,161 | -€12,612 | -42.4% |
| Other amounts payable | 47/48 | €2,400 | €2,400 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,810 | €3,277 | +€1,467 | +81.1% |
| Other operating charges | 640/8 | €1,465 | €1,763 | +€298 | +20.3% |
| Gross operating margin | 9900 | €59,070 | €115,883 | +€56,813 | +96.2% |
| Operating profit (loss) | 9901 | €55,795 | €110,843 | +€55,048 | +98.7% |
| Financial income | 75/76B | €0 | €12,749 | +€12,749 | +12748940.0% |
| Recurring financial income | 75 | €0 | €12,749 | +€12,749 | +12748940.0% |
| Financial charges | 65/66B | €1,041 | €1,914 | +€873 | +83.9% |
| Recurring financial charges | 65 | €1,041 | €1,914 | +€873 | +83.9% |
| Profit (loss) for the period before taxes | 9903 | €54,754 | €121,678 | +€66,924 | +122.2% |
| Income taxes | 67/77 | €22,600 | €25,000 | +€2,400 | +10.6% |
| Profit (loss) for the period | 9904 | €32,154 | €96,678 | +€64,524 | +200.7% |
| Profit (loss) for the period to be appropriated | 9905 | €32,154 | €96,678 | +€64,524 | +200.7% |
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.