Lexanot: 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.
Lexanot
Largest movements
- Cash +€20,271
up €20,271 (+3982.7%), from €509 to €20,780
mainly Net result for the year (+€25,797) and Other debts (+€5,037)
- Receivables within one year +€2,955
up €2,955 (+16.6%), from €17,779 to €20,734
of which Trade receivables: +€4,811
- Tangible fixed assets +€777
up €777 (+11.3%), from €6,893 to €7,669
of which Plant, machinery and equipment: +€1,500
- Profit (loss) carried forward +€25,797
up €25,797, from -€4,184 to €21,613
- Current portion of long-term debt -€5,100
no longer reported in 2025 (was €5,100)
- Other debts +€5,037
up €5,037 (+272.7%), from €1,847 to €6,884
- Trade debts -€3,303
down €3,303 (-56.9%), from €5,801 to €2,498
- Tax, wage and social debts +€3,166
up €3,166 (+76.5%), from €4,140 to €7,306
- Gross operating margin +€27,309
up €27,309 (+226.2%), from €12,071 to €39,380
- Taxes +€8,136
up €8,136 (+234.8%), from €3,465 to €11,602
- Depreciation -€3,378
down €3,378 (-67.3%), from €5,018 to €1,640
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 | €25,300 | €49,183 | +€23,883 | +94.4% |
| Fixed assets | 21/28 | €6,893 | €7,669 | +€777 | +11.3% |
| Tangible fixed assets | 22/27 | €6,893 | €7,669 | +€777 | +11.3% |
| Plant, machinery and equipment | 23 | - | €1,500 | +€1,500 | |
| Furniture and vehicles | 24 | €6,893 | €6,169 | -€724 | -10.5% |
| Current assets | 29/58 | €18,407 | €41,513 | +€23,107 | +125.5% |
| Amounts receivable within one year | 40/41 | €17,779 | €20,734 | +€2,955 | +16.6% |
| Trade receivables | 40 | €14,888 | €19,699 | +€4,811 | +32.3% |
| Other amounts receivable | 41 | €2,891 | €1,035 | -€1,856 | -64.2% |
| Cash at bank and in hand | 54/58 | €509 | €20,780 | +€20,271 | +3982.7% |
| Deferred charges and accrued income | 490/1 | €119 | - | -€119 | |
| Total equity and liabilities | 10/49 | €25,300 | €49,183 | +€23,883 | +94.4% |
| Equity | 10/15 | €6,697 | €32,495 | +€25,797 | +385.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €882 | €882 | = | 0.0% |
| Distributable reserves | 133 | €882 | €882 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,184 | €21,613 | +€25,797 | |
| Amounts payable | 17/49 | €18,602 | €16,688 | -€1,914 | -10.3% |
| Amounts payable after more than one year | 17 | €1,714 | - | -€1,714 | |
| Financial debts | 170/4 | €1,714 | - | -€1,714 | |
| Amounts payable within one year | 42/48 | €16,888 | €16,688 | -€200 | -1.2% |
| Current portion of amounts payable after more than one year | 42 | €5,100 | - | -€5,100 | |
| Trade debts | 44 | €5,801 | €2,498 | -€3,303 | -56.9% |
| Suppliers | 440/4 | €5,801 | €2,498 | -€3,303 | -56.9% |
| Taxes, remuneration and social security | 45 | €4,140 | €7,306 | +€3,166 | +76.5% |
| Taxes | 450/3 | €4,140 | €7,306 | +€3,166 | +76.5% |
| Other amounts payable | 47/48 | €1,847 | €6,884 | +€5,037 | +272.7% |
| Non-recurring operating income | 76A | - | €4,968 | +€4,968 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,018 | €1,640 | -€3,378 | -67.3% |
| Other operating charges | 640/8 | €287 | €146 | -€141 | -49.0% |
| Gross operating margin | 9900 | €12,071 | €39,380 | +€27,309 | +226.2% |
| Operating profit (loss) | 9901 | €6,766 | €37,594 | +€30,828 | +455.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -66.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -66.7% |
| Financial charges | 65/66B | €284 | €195 | -€89 | -31.2% |
| Recurring financial charges | 65 | €284 | €195 | -€89 | -31.2% |
| Profit (loss) for the period before taxes | 9903 | €6,482 | €37,399 | +€30,917 | +476.9% |
| Income taxes | 67/77 | €3,465 | €11,602 | +€8,136 | +234.8% |
| Profit (loss) for the period | 9904 | €3,017 | €25,797 | +€22,780 | +755.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,017 | €25,797 | +€22,780 | +755.1% |
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 3 October 2026 via checked.be.