Lexana: 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.
Lexana
Largest movements
- Tangible fixed assets +€59,600
new in 2025: €59,600
of which Furniture and vehicles: +€58,440
- Cash -€54,645
down €54,645 (-39.1%), from €139,616 to €84,970
mainly Contributions, distributions and other (-€130,500) and Receivables within one year (-€37,677)
- Intangible fixed assets -€40,500
down €40,500 (-100%), from €40,500 to €0
- Receivables within one year +€37,677
up €37,677 (+61.1%), from €61,667 to €99,344
- Deferred charges and accrued income -€5,684
down €5,684 (-100%), from €5,684 to €0
- Debts after one year +€48,752
up €48,752, from €0 to €48,752
- Other debts -€26,862
down €26,862 (-17.0%), from €158,079 to €131,217
- Short-term financial debts -€14,033
down €14,033 (-46.8%), from €30,000 to €15,967
of which Other loans: -€14,033
- Reserves -€10,814
down €10,814 (-94.5%), from €11,439 to €625
- Tax, wage and social debts -€4,384
down €4,384 (-20.3%), from €21,612 to €17,228
of which Remuneration and social security: -€5,762
- Gross operating margin -€84,731
down €84,731 (-32.3%), from €262,148 to €177,417
- Staff costs -€24,900
down €24,900 (-63.0%), from €39,516 to €14,616
- Taxes -€14,971
down €14,971 (-29.7%), from €50,361 to €35,390
- Depreciation -€10,546
down €10,546 (-78.1%), from €13,500 to €2,954
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 | €250,776 | €247,223 | -€3,552 | -1.4% |
| Fixed assets | 21/28 | €42,300 | €61,400 | +€19,100 | +45.2% |
| Intangible fixed assets | 21 | €40,500 | €0 | -€40,500 | -100% |
| Tangible fixed assets | 22/27 | - | €59,600 | +€59,600 | |
| Plant, machinery and equipment | 23 | - | €1,160 | +€1,160 | |
| Furniture and vehicles | 24 | - | €58,440 | +€58,440 | |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €208,476 | €185,823 | -€22,652 | -10.9% |
| Amounts receivable within one year | 40/41 | €61,667 | €99,344 | +€37,677 | +61.1% |
| Other amounts receivable | 41 | €61,667 | €99,344 | +€37,677 | +61.1% |
| Current investments | 50/53 | €1,509 | €1,509 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €139,616 | €84,970 | -€54,645 | -39.1% |
| Deferred charges and accrued income | 490/1 | €5,684 | €0 | -€5,684 | -100% |
| Total equity and liabilities | 10/49 | €250,776 | €247,223 | -€3,552 | -1.4% |
| Equity | 10/15 | €30,039 | €19,225 | -€10,814 | -36.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,439 | €625 | -€10,814 | -94.5% |
| Distributable reserves | 133 | €11,439 | €625 | -€10,814 | -94.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €220,736 | €227,998 | +€7,262 | +3.3% |
| Amounts payable after more than one year | 17 | €0 | €48,752 | +€48,752 | |
| Financial debts | 170/4 | €0 | €48,752 | +€48,752 | |
| Amounts payable within one year | 42/48 | €220,736 | €176,388 | -€44,348 | -20.1% |
| Current portion of amounts payable after more than one year | 42 | €9,451 | €11,560 | +€2,109 | +22.3% |
| Financial debts | 43 | €30,000 | €15,967 | -€14,033 | -46.8% |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €30,000 | €15,967 | -€14,033 | -46.8% |
| Trade debts | 44 | €1,594 | €415 | -€1,179 | -73.9% |
| Suppliers | 440/4 | €1,594 | €415 | -€1,179 | -73.9% |
| Taxes, remuneration and social security | 45 | €21,612 | €17,228 | -€4,384 | -20.3% |
| Taxes | 450/3 | €15,850 | €17,228 | +€1,378 | +8.7% |
| Remuneration and social security | 454/9 | €5,762 | €0 | -€5,762 | -100% |
| Other amounts payable | 47/48 | €158,079 | €131,217 | -€26,862 | -17.0% |
| Accrued charges and deferred income | 492/3 | - | €2,859 | +€2,859 | |
| Non-recurring operating income | 76A | €131,000 | €124,500 | -€6,500 | -5.0% |
| Remuneration, social security and pensions | 62 | €39,516 | €14,616 | -€24,900 | -63.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,500 | €2,954 | -€10,546 | -78.1% |
| Other operating charges | 640/8 | €2,198 | €2,247 | +€49 | +2.2% |
| Gross operating margin | 9900 | €262,148 | €177,417 | -€84,731 | -32.3% |
| Operating profit (loss) | 9901 | €206,935 | €157,600 | -€49,335 | -23.8% |
| Financial income | 75/76B | €0 | €222 | +€222 | +443,640% |
| Recurring financial income | 75 | €0 | €222 | +€222 | +443,640% |
| Financial charges | 65/66B | €1,458 | €2,747 | +€1,289 | +88.4% |
| Recurring financial charges | 65 | €1,458 | €2,747 | +€1,289 | +88.4% |
| Profit (loss) for the period before taxes | 9903 | €205,477 | €155,075 | -€50,401 | -24.5% |
| Income taxes | 67/77 | €50,361 | €35,390 | -€14,971 | -29.7% |
| Profit (loss) for the period | 9904 | €155,116 | €119,686 | -€35,430 | -22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €155,116 | €119,686 | -€35,430 | -22.8% |
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 28 October 2026 via checked.be.