LEXAM 2007: 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.
LEXAM 2007
Largest movements
- Cash +€651,506
up €651,506 (+820.1%), from €79,438 to €730,944
mainly Other debts (+€624,336) and Current investments (+€500,000)
- Current investments -€500,000
down €500,000 (-100.0%), from €500,000 to €0
- Receivables within one year -€186,608
down €186,608 (-90.9%), from €205,270 to €18,662
- Tangible fixed assets -€34,275
down €34,275 (-11.0%), from €311,547 to €277,272
of which Furniture and vehicles: -€34,275
- Profit (loss) carried forward -€768,494
down €768,494 (-73.1%), from €1.1m to €282,446
- Other debts +€624,336
up €624,336 (+23054.8%), from €2,708 to €627,044
- Tax, wage and social debts +€80,441
up €80,441 (+214.6%), from €37,479 to €117,921
of which Taxes: +€103,759
- Gross operating margin -€64,889
down €64,889 (-13.7%), from €472,666 to €407,777
- Taxes -€16,099
down €16,099 (-15.1%), from €106,708 to €90,610
- Depreciation +€6,446
up €6,446 (+23.2%), from €27,829 to €34,275
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 | €1,096,611 | €1,031,080 | -€65,531 | -6.0% |
| Fixed assets | 21/28 | €311,547 | €277,272 | -€34,275 | -11.0% |
| Tangible fixed assets | 22/27 | €311,547 | €277,272 | -€34,275 | -11.0% |
| Land and buildings | 22 | €150,000 | €150,000 | = | 0.0% |
| Furniture and vehicles | 24 | €161,547 | €127,272 | -€34,275 | -21.2% |
| Current assets | 29/58 | €785,064 | €753,808 | -€31,256 | -4.0% |
| Amounts receivable within one year | 40/41 | €205,270 | €18,662 | -€186,608 | -90.9% |
| Other amounts receivable | 41 | €205,270 | €18,662 | -€186,608 | -90.9% |
| Current investments | 50/53 | €500,000 | €0 | -€500,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €79,438 | €730,944 | +€651,506 | +820.1% |
| Deferred charges and accrued income | 490/1 | €357 | €4,203 | +€3,846 | +1077.9% |
| Total equity and liabilities | 10/49 | €1,096,611 | €1,031,080 | -€65,531 | -6.0% |
| Equity | 10/15 | €1,053,940 | €285,446 | -€768,494 | -72.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,050,940 | €282,446 | -€768,494 | -73.1% |
| Amounts payable | 17/49 | €42,671 | €745,634 | +€702,963 | +1647.4% |
| Amounts payable within one year | 42/48 | €42,671 | €745,634 | +€702,963 | +1647.4% |
| Trade debts | 44 | €2,484 | €669 | -€1,815 | -73.1% |
| Suppliers | 440/4 | €2,484 | €669 | -€1,815 | -73.1% |
| Taxes, remuneration and social security | 45 | €37,479 | €117,921 | +€80,441 | +214.6% |
| Taxes | 450/3 | €14,162 | €117,921 | +€103,759 | +732.7% |
| Remuneration and social security | 454/9 | €23,318 | €0 | -€23,318 | -100.0% |
| Other amounts payable | 47/48 | €2,708 | €627,044 | +€624,336 | +23054.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,829 | €34,275 | +€6,446 | +23.2% |
| Other operating charges | 640/8 | €874 | €1,312 | +€438 | +50.1% |
| Gross operating margin | 9900 | €472,666 | €407,777 | -€64,889 | -13.7% |
| Operating profit (loss) | 9901 | €443,964 | €372,190 | -€71,774 | -16.2% |
| Financial income | 75/76B | €2,249 | €1,017 | -€1,232 | -54.8% |
| Recurring financial income | 75 | €2,249 | €1,017 | -€1,232 | -54.8% |
| Financial charges | 65/66B | €135 | €151 | +€16 | +12.0% |
| Recurring financial charges | 65 | €135 | €151 | +€16 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | €446,078 | €373,056 | -€73,022 | -16.4% |
| Income taxes | 67/77 | €106,708 | €90,610 | -€16,099 | -15.1% |
| Profit (loss) for the period | 9904 | €339,369 | €282,446 | -€56,923 | -16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €339,369 | €282,446 | -€56,923 | -16.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.