Lexamat: 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.
Lexamat
Largest movements
- Receivables within one year +€9,878
up €9,878 (+110%), from €8,971 to €18,850
of which Other amounts receivable: +€15,080
- Cash +€7,988
up €7,988 (+18.9%), from €42,283 to €50,271
mainly Net result for the year (+€34,583) and Depreciation (+€119)
- Receivables after one year +€5,682
up €5,682 (+37.5%), from €15,149 to €20,832
- Deferred charges and accrued income +€5,013
up €5,013 (+228%), from €2,197 to €7,210
- Tangible fixed assets +€2,851
new in 2025: €2,851
- Profit (loss) carried forward +€77,807
new in 2025: €77,807
- Reserves -€43,225
no longer reported in 2025 (was €43,225)
- Tax, wage and social debts -€2,324
down €2,324 (-11.6%), from €19,975 to €17,651
- Gross operating margin -€4,253
down €4,253 (-7.9%), from €53,538 to €49,285
- Taxes -€1,360
down €1,360 (-11.3%), from €12,037 to €10,677
- Financial charges +€1,093
up €1,093 (+68.7%), from €1,591 to €2,685
- Financial income +€730
up €730 (+131%), from €556 to €1,286
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 | €68,601 | €100,013 | +€31,412 | +45.8% |
| Fixed assets | 21/28 | - | €2,851 | +€2,851 | |
| Tangible fixed assets | 22/27 | - | €2,851 | +€2,851 | |
| Furniture and vehicles | 24 | - | €2,851 | +€2,851 | |
| Current assets | 29/58 | €68,601 | €97,162 | +€28,561 | +41.6% |
| Amounts receivable after more than one year | 29 | €15,149 | €20,832 | +€5,682 | +37.5% |
| Other amounts receivable | 291 | €15,149 | €20,832 | +€5,682 | +37.5% |
| Amounts receivable within one year | 40/41 | €8,971 | €18,850 | +€9,878 | +110% |
| Trade receivables | 40 | €5,965 | €764 | -€5,202 | -87.2% |
| Other amounts receivable | 41 | €3,006 | €18,086 | +€15,080 | +502% |
| Cash at bank and in hand | 54/58 | €42,283 | €50,271 | +€7,988 | +18.9% |
| Deferred charges and accrued income | 490/1 | €2,197 | €7,210 | +€5,013 | +228% |
| Total equity and liabilities | 10/49 | €68,601 | €100,013 | +€31,412 | +45.8% |
| Equity | 10/15 | €45,725 | €80,307 | +€34,583 | +75.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €43,225 | - | -€43,225 | |
| Distributable reserves | 133 | €43,225 | - | -€43,225 | |
| Profit (loss) carried forward | 14 | - | €77,807 | +€77,807 | |
| Amounts payable | 17/49 | €22,876 | €19,705 | -€3,171 | -13.9% |
| Amounts payable within one year | 42/48 | €22,876 | €19,705 | -€3,171 | -13.9% |
| Trade debts | 44 | €2,042 | €2,054 | +€13 | +0.6% |
| Suppliers | 440/4 | €2,042 | €2,054 | +€13 | +0.6% |
| Taxes, remuneration and social security | 45 | €19,975 | €17,651 | -€2,324 | -11.6% |
| Taxes | 450/3 | €19,975 | €17,651 | -€2,324 | -11.6% |
| Other amounts payable | 47/48 | €859 | - | -€859 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €119 | +€119 | |
| Other operating charges | 640/8 | €2,994 | €2,508 | -€485 | -16.2% |
| Gross operating margin | 9900 | €53,538 | €49,285 | -€4,253 | -7.9% |
| Operating profit (loss) | 9901 | €50,544 | €46,658 | -€3,886 | -7.7% |
| Financial income | 75/76B | €556 | €1,286 | +€730 | +131% |
| Recurring financial income | 75 | €556 | €1,286 | +€730 | +131% |
| Financial charges | 65/66B | €1,591 | €2,685 | +€1,093 | +68.7% |
| Recurring financial charges | 65 | €1,591 | €2,685 | +€1,093 | +68.7% |
| Profit (loss) for the period before taxes | 9903 | €49,509 | €45,260 | -€4,249 | -8.6% |
| Income taxes | 67/77 | €12,037 | €10,677 | -€1,360 | -11.3% |
| Profit (loss) for the period | 9904 | €37,471 | €34,583 | -€2,889 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €37,471 | €34,583 | -€2,889 | -7.7% |
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 13 October 2026 via checked.be.