LEXARA: 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.
LEXARA
Largest movements
- Tangible fixed assets -€66,116
down €66,116 (-10.4%), from €638,746 to €572,630
of which Furniture and vehicles: -€36,809
- Deferred charges and accrued income +€47,343
up €47,343 (+147.5%), from €32,092 to €79,435
- Intangible fixed assets -€43,923
down €43,923 (-25.0%), from €175,693 to €131,770
- Cash +€35,506
up €35,506 (+34.9%), from €101,747 to €137,252
mainly Depreciation (+€104,077) and Net result for the year (+€85,514)
- Debts after one year -€99,601
down €99,601 (-21.8%), from €456,149 to €356,548
of which Financial debts: -€85,101
- Other debts +€57,502
up €57,502 (+110.5%), from €52,039 to €109,541
- Tax, wage and social debts +€16,461
up €16,461 (+125.2%), from €13,148 to €29,609
of which Taxes: +€15,865
- Taxes -€15,062
down €15,062 (-48.4%), from €31,110 to €16,048
- Depreciation -€11,924
down €11,924 (-10.3%), from €116,000 to €104,077
- Gross operating margin +€10,842
up €10,842 (+4.9%), from €220,495 to €231,337
- Staff costs +€5,477
up €5,477 (+6.5%), from €84,388 to €89,865
- Other operating charges -€3,922
down €3,922 (-34.9%), from €11,242 to €7,319
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 | €1,387,919 | €1,365,870 | -€22,049 | -1.6% |
| Fixed assets | 21/28 | €1,236,769 | €1,126,731 | -€110,039 | -8.9% |
| Intangible fixed assets | 21 | €175,693 | €131,770 | -€43,923 | -25.0% |
| Tangible fixed assets | 22/27 | €638,746 | €572,630 | -€66,116 | -10.4% |
| Land and buildings | 22 | €501,712 | €471,081 | -€30,631 | -6.1% |
| Plant, machinery and equipment | 23 | €19,433 | €20,758 | +€1,325 | +6.8% |
| Furniture and vehicles | 24 | €117,600 | €80,791 | -€36,809 | -31.3% |
| Financial fixed assets | 28 | €422,331 | €422,331 | = | 0.0% |
| Current assets | 29/58 | €151,150 | €239,139 | +€87,990 | +58.2% |
| Amounts receivable within one year | 40/41 | €17,311 | €22,452 | +€5,141 | +29.7% |
| Other amounts receivable | 41 | €17,311 | €22,452 | +€5,141 | +29.7% |
| Cash at bank and in hand | 54/58 | €101,747 | €137,252 | +€35,506 | +34.9% |
| Deferred charges and accrued income | 490/1 | €32,092 | €79,435 | +€47,343 | +147.5% |
| Total equity and liabilities | 10/49 | €1,387,919 | €1,365,870 | -€22,049 | -1.6% |
| Equity | 10/15 | €744,923 | €754,437 | +€9,514 | +1.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €738,723 | €748,237 | +€9,514 | +1.3% |
| Tax-exempt reserves | 132 | €70,416 | €65,789 | -€4,627 | -6.6% |
| Distributable reserves | 133 | €668,307 | €682,448 | +€14,141 | +2.1% |
| Provisions and deferred taxes | 16 | €22,829 | €20,446 | -€2,383 | -10.4% |
| Deferred taxes | 168 | €22,829 | €20,446 | -€2,383 | -10.4% |
| Amounts payable | 17/49 | €620,168 | €590,987 | -€29,181 | -4.7% |
| Amounts payable after more than one year | 17 | €456,149 | €356,548 | -€99,601 | -21.8% |
| Financial debts | 170/4 | €272,023 | €186,923 | -€85,101 | -31.3% |
| Other amounts payable | 178/9 | €184,125 | €169,625 | -€14,500 | -7.9% |
| Amounts payable within one year | 42/48 | €161,431 | €233,172 | +€71,741 | +44.4% |
| Current portion of amounts payable after more than one year | 42 | €91,329 | €85,101 | -€6,228 | -6.8% |
| Trade debts | 44 | €4,916 | €8,922 | +€4,006 | +81.5% |
| Suppliers | 440/4 | €4,916 | €8,922 | +€4,006 | +81.5% |
| Taxes, remuneration and social security | 45 | €13,148 | €29,609 | +€16,461 | +125.2% |
| Taxes | 450/3 | €3,038 | €18,903 | +€15,865 | +522.2% |
| Remuneration and social security | 454/9 | €10,110 | €10,705 | +€596 | +5.9% |
| Other amounts payable | 47/48 | €52,039 | €109,541 | +€57,502 | +110.5% |
| Accrued charges and deferred income | 492/3 | €2,588 | €1,267 | -€1,321 | -51.0% |
| Remuneration, social security and pensions | 62 | €84,388 | €89,865 | +€5,477 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €116,000 | €104,077 | -€11,924 | -10.3% |
| Other operating charges | 640/8 | €11,242 | €7,319 | -€3,922 | -34.9% |
| Gross operating margin | 9900 | €220,495 | €231,337 | +€10,842 | +4.9% |
| Operating profit (loss) | 9901 | €8,865 | €30,076 | +€21,211 | +239.3% |
| Financial income | 75/76B | €80,160 | €78,539 | -€1,621 | -2.0% |
| Recurring financial income | 75 | €80,160 | €78,539 | -€1,621 | -2.0% |
| Financial charges | 65/66B | €11,149 | €9,436 | -€1,713 | -15.4% |
| Recurring financial charges | 65 | €11,149 | €9,436 | -€1,713 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €77,877 | €99,179 | +€21,303 | +27.4% |
| Transfer from deferred taxes | 780 | €2,383 | €2,383 | = | 0.0% |
| Income taxes | 67/77 | €31,110 | €16,048 | -€15,062 | -48.4% |
| Profit (loss) for the period | 9904 | €49,149 | €85,514 | +€36,364 | +74.0% |
| Transfer from tax-exempt reserves | 789 | €4,627 | €4,627 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €53,777 | €90,141 | +€36,364 | +67.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.