LEXAR TECHNICS: 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.
What changed
LEXAR TECHNICS
NACE 43.211, General electrical installation work
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2.1m
2024 · €1.9m+€148,394
Equity
€8.2m
2024 · €6.2m+€2.0m
Cash
€714,142
2024 · €775,522-€61,380
Balance sheet total
€15.8m
2024 · €13.8m+€1.9m
Largest movements
Assets
- Stocks and contracts +€2.2m
up €2.2m (+155.8%), from €1.4m to €3.6m
- Tangible fixed assets -€326,446
down €326,446 (-6.9%), from €4.7m to €4.4m
of which Leasing and similar rights: -€235,561
- Receivables within one year +€213,206
up €213,206 (+3.6%), from €5.9m to €6.1m
of which Other amounts receivable: +€154,299
Equity and liabilities
- Profit (loss) carried forward +€1.6m
up €1.6m (+41.9%), from €3.9m to €5.5m
- Trade debts +€1.2m
up €1.2m (+57.9%), from €2.0m to €3.2m
- Other debts -€737,633
down €737,633 (-35.2%), from €2.1m to €1.4m
- Debts after one year -€470,358
down €470,358 (-20.2%), from €2.3m to €1.9m
of which Financial debts: -€470,358
- Reserves +€421,000
up €421,000 (+35.6%), from €1.2m to €1.6m
of which Tax-exempt reserves: +€421,000
Income statement
- Goods and materials +€1.7m
up €1.7m (+28.3%), from €6.2m to €7.9m
- Turnover -€1.0m
down €1.0m (-6.4%), from €15.9m to €14.9m
- Staff costs +€373,274
up €373,274 (+13.9%), from €2.7m to €3.1m
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.
Result 2024
€1.9m
Turnover
-€1.0m
Other operating income
-€27,104
Goods and materials
-€1.7m
Services and other goods
-€66,474
Staff costs
-€373,274
Depreciation
-€42,862
Other operating charges
+€5,819
Other operating items
+€3.4m
Financial income
+€21,479
Financial charges
+€20,949
Taxes
-€31,933
Result 2025
€2.1m
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.
From operations
+€757,287
Investment
-€328,965
Financing
-€489,702
Cash 2024
€775,522
From operations (derived)
+€757,287
Net result for the year
+€2.1m
Depreciation
+€755,411
Stocks and contracts
-€2.2m
Receivables within one year
-€213,206
Deferred charges and accrued income
-€19,974
Trade debts
+€1.2m
Tax, wage and social debts
-€48,630
Other debts
-€737,633
Investment (derived)
-€328,965
Investment in fixed assets (net)
-€328,965
Current investments
-€1
Financing
-€489,702
Debts after one year
-€470,358
Current portion of long-term debt
+€5,769
Contributions, distributions and other
-€25,112
Cash 2025
€714,142
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,813,653 | €15,750,212 | +€1.9m | +14.0% |
| Fixed assets | 21/28 | €5,331,796 | €4,905,349 | -€426,446 | -8.0% |
| Intangible fixed assets | 21 | €602,642 | €502,642 | -€100,000 | -16.6% |
| Tangible fixed assets | 22/27 | €4,723,873 | €4,397,427 | -€326,446 | -6.9% |
| Land and buildings | 22 | €3,347,507 | €3,195,205 | -€152,302 | -4.5% |
| Plant, machinery and equipment | 23 | €11,716 | €4,234 | -€7,482 | -63.9% |
| Furniture and vehicles | 24 | €92,765 | €161,663 | +€68,898 | +74.3% |
| Leasing and similar rights | 25 | €1,271,885 | €1,036,324 | -€235,561 | -18.5% |
| Financial fixed assets | 28 | €5,280 | €5,280 | = | 0.0% |
| Other financial fixed assets | 284/8 | €5,280 | €5,280 | = | 0.0% |
| Shares | 284 | €1,177 | €1,177 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €4,103 | €4,103 | = | 0.0% |
| Current assets | 29/58 | €8,481,857 | €10,844,862 | +€2.4m | +27.9% |
| Stocks and contracts in progress | 3 | €1,406,680 | €3,597,884 | +€2.2m | +155.8% |
| Contracts in progress | 37 | €1,406,680 | €3,597,884 | +€2.2m | +155.8% |
| Amounts receivable within one year | 40/41 | €5,851,847 | €6,065,053 | +€213,206 | +3.6% |
| Trade receivables | 40 | €5,264,607 | €5,323,515 | +€58,907 | +1.1% |
| Other amounts receivable | 41 | €587,239 | €741,538 | +€154,299 | +26.3% |
| Current investments | 50/53 | €297,066 | €297,067 | +€1 | 0.0% |
| Own shares | 50 | €297,066 | €297,067 | +€1 | 0.0% |
| Cash at bank and in hand | 54/58 | €775,522 | €714,142 | -€61,380 | -7.9% |
| Deferred charges and accrued income | 490/1 | €150,743 | €170,716 | +€19,974 | +13.3% |
| Total equity and liabilities | 10/49 | €13,813,653 | €15,750,212 | +€1.9m | +14.0% |
| Equity | 10/15 | €6,188,860 | €8,217,142 | +€2.0m | +32.8% |
| Contributions | 10/11 | €773,354 | €773,354 | = | 0.0% |
| Capital | 10 | €773,354 | €773,354 | = | 0.0% |
| Issued capital | 100 | €773,354 | €773,354 | = | 0.0% |
| Reserves | 13 | €1,183,809 | €1,604,809 | +€421,000 | +35.6% |
| Non-distributable reserves | 130/1 | €425,626 | €425,626 | = | 0.0% |
| Legal reserve | 130 | €128,126 | €128,126 | = | 0.0% |
| Own shares acquired | 1312 | €297,500 | €297,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €758,183 | €1,179,183 | +€421,000 | +55.5% |
| Profit (loss) carried forward | 14 | €3,897,880 | €5,530,274 | +€1.6m | +41.9% |
| Investment grants | 15 | €333,818 | €308,705 | -€25,112 | -7.5% |
| Amounts payable | 17/49 | €7,624,792 | €7,533,070 | -€91,723 | -1.2% |
| Amounts payable after more than one year | 17 | €2,326,179 | €1,855,821 | -€470,358 | -20.2% |
| Financial debts | 170/4 | €2,321,979 | €1,851,621 | -€470,358 | -20.3% |
| Leasing and similar obligations | 172 | €739,523 | €455,550 | -€283,973 | -38.4% |
| Credit institutions | 173 | €1,582,456 | €1,396,071 | -€186,385 | -11.8% |
| Other amounts payable | 178/9 | €4,200 | €4,200 | = | 0.0% |
| Amounts payable within one year | 42/48 | €5,298,614 | €5,677,249 | +€378,636 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €724,683 | €730,452 | +€5,769 | +0.8% |
| Trade debts | 44 | €2,000,263 | €3,159,393 | +€1.2m | +57.9% |
| Suppliers | 440/4 | €2,000,263 | €3,159,393 | +€1.2m | +57.9% |
| Taxes, remuneration and social security | 45 | €479,769 | €431,139 | -€48,630 | -10.1% |
| Taxes | 450/3 | €196,652 | €118,563 | -€78,089 | -39.7% |
| Remuneration and social security | 454/9 | €283,117 | €312,576 | +€29,459 | +10.4% |
| Other amounts payable | 47/48 | €2,093,898 | €1,356,265 | -€737,633 | -35.2% |
| Operating income | 70/76A | €14,996,575 | €17,356,430 | +€2.4m | +15.7% |
| Turnover | 70 | €15,921,208 | €14,900,100 | -€1.0m | -6.4% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€1,210,576 | €2,191,204 | +€3.4m | |
| Own construction capitalised | 72 | €60,227 | €66,513 | +€6,286 | +10.4% |
| Other operating income | 74 | €225,716 | €198,613 | -€27,104 | -12.0% |
| Operating charges | 60/66A | €12,306,506 | €14,528,462 | +€2.2m | +18.1% |
| Goods for resale, raw materials and consumables | 60 | €6,162,892 | €7,908,056 | +€1.7m | +28.3% |
| Purchases | 600/8 | €6,162,892 | €7,908,056 | +€1.7m | +28.3% |
| Services and other goods | 61 | €2,611,638 | €2,678,111 | +€66,474 | +2.5% |
| Remuneration, social security and pensions | 62 | €2,687,890 | €3,061,163 | +€373,274 | +13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €712,549 | €755,411 | +€42,862 | +6.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €37,500 | €37,500 | = | 0.0% |
| Other operating charges | 640/8 | €94,039 | €88,220 | -€5,819 | -6.2% |
| Operating profit (loss) | 9901 | €2,690,069 | €2,827,968 | +€137,899 | +5.1% |
| Financial income | 75/76B | €37,827 | €59,306 | +€21,479 | +56.8% |
| Recurring financial income | 75 | €25,273 | €36,657 | +€11,384 | +45.0% |
| Income from financial fixed assets | 750 | €60 | €86 | +€26 | +42.6% |
| Other financial income | 752/9 | €25,213 | €36,571 | +€11,358 | +45.0% |
| Non-recurring financial income | 76B | €12,554 | €22,650 | +€10,096 | +80.4% |
| Financial charges | 65/66B | €143,501 | €122,552 | -€20,949 | -14.6% |
| Recurring financial charges | 65 | €143,501 | €122,552 | -€20,949 | -14.6% |
| Debt charges | 650 | €126,978 | €104,751 | -€22,227 | -17.5% |
| Other financial charges | 652/9 | €16,522 | €17,801 | +€1,278 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | €2,584,395 | €2,764,723 | +€180,327 | +7.0% |
| Income taxes | 67/77 | €679,396 | €711,329 | +€31,933 | +4.7% |
| Taxes | 670/3 | €679,396 | €716,954 | +€37,558 | +5.5% |
| Tax adjustments and reversals of tax provisions | 77 | - | €5,625 | +€5,625 | |
| Profit (loss) for the period | 9904 | €1,905,000 | €2,053,394 | +€148,394 | +7.8% |
| Transfer to tax-exempt reserves | 689 | €378,900 | €421,000 | +€42,100 | +11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,526,100 | €1,632,394 | +€106,294 | +7.0% |
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 1 October 2026 via checked.be.