LEXAROM: 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.
LEXAROM
Largest movements
- Cash +€58,073
up €58,073 (+23.1%), from €251,621 to €309,694
mainly Net result for the year (+€59,042) and Depreciation (+€19,231)
- Tangible fixed assets -€16,028
down €16,028 (-13.6%), from €117,681 to €101,653
of which Other tangible fixed assets: -€10,653
- Receivables within one year -€12,474
down €12,474 (-74.0%), from €16,856 to €4,382
- Reserves +€42,715
up €42,715 (+14.5%), from €295,072 to €337,787
of which Distributable reserves: +€42,715
- Debts after one year -€19,650
down €19,650 (-85.2%), from €23,053 to €3,404
- Other debts +€6,849
up €6,849 (+36.5%), from €18,749 to €25,598
- Gross operating margin -€10,057
down €10,057 (-8.9%), from €113,015 to €102,959
- Taxes -€2,831
down €2,831 (-11.3%), from €25,007 to €22,177
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 | €389,053 | €418,124 | +€29,071 | +7.5% |
| Fixed assets | 21/28 | €117,681 | €101,653 | -€16,028 | -13.6% |
| Tangible fixed assets | 22/27 | €117,681 | €101,653 | -€16,028 | -13.6% |
| Land and buildings | 22 | €97,305 | €91,680 | -€5,625 | -5.8% |
| Plant, machinery and equipment | 23 | €7,658 | €6,103 | -€1,556 | -20.3% |
| Furniture and vehicles | 24 | €0 | €1,806 | +€1,806 | |
| Other tangible fixed assets | 26 | €12,718 | €2,064 | -€10,653 | -83.8% |
| Current assets | 29/58 | €271,372 | €316,471 | +€45,099 | +16.6% |
| Amounts receivable within one year | 40/41 | €16,856 | €4,382 | -€12,474 | -74.0% |
| Trade receivables | 40 | €16,856 | €4,382 | -€12,474 | -74.0% |
| Cash at bank and in hand | 54/58 | €251,621 | €309,694 | +€58,073 | +23.1% |
| Deferred charges and accrued income | 490/1 | €2,895 | €2,395 | -€500 | -17.3% |
| Total equity and liabilities | 10/49 | €389,053 | €418,124 | +€29,071 | +7.5% |
| Equity | 10/15 | €301,689 | €343,569 | +€41,880 | +13.9% |
| Contributions | 10/11 | €4,050 | €4,050 | = | 0.0% |
| Reserves | 13 | €295,072 | €337,787 | +€42,715 | +14.5% |
| Tax-exempt reserves | 132 | €2,943 | €2,943 | = | 0.0% |
| Distributable reserves | 133 | €292,129 | €334,844 | +€42,715 | +14.6% |
| Profit (loss) carried forward | 14 | €2,567 | €1,732 | -€835 | -32.5% |
| Amounts payable | 17/49 | €87,364 | €74,555 | -€12,809 | -14.7% |
| Amounts payable after more than one year | 17 | €23,053 | €3,404 | -€19,650 | -85.2% |
| Financial debts | 170/4 | €23,053 | €3,404 | -€19,650 | -85.2% |
| Amounts payable within one year | 42/48 | €63,244 | €70,144 | +€6,899 | +10.9% |
| Current portion of amounts payable after more than one year | 42 | €22,008 | €24,962 | +€2,954 | +13.4% |
| Trade debts | 44 | €6,984 | €8,728 | +€1,745 | +25.0% |
| Suppliers | 440/4 | €6,984 | €8,728 | +€1,745 | +25.0% |
| Advances received on contracts in progress | 46 | €2,750 | - | -€2,750 | |
| Taxes, remuneration and social security | 45 | €12,754 | €10,855 | -€1,898 | -14.9% |
| Taxes | 450/3 | €10,599 | €8,700 | -€1,898 | -17.9% |
| Remuneration and social security | 454/9 | €2,155 | €2,155 | = | 0.0% |
| Other amounts payable | 47/48 | €18,749 | €25,598 | +€6,849 | +36.5% |
| Accrued charges and deferred income | 492/3 | €1,067 | €1,008 | -€59 | -5.5% |
| Non-recurring operating income | 76A | - | €2,500 | +€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,014 | €19,231 | +€216 | +1.1% |
| Other operating charges | 640/8 | €2,736 | €2,341 | -€396 | -14.5% |
| Gross operating margin | 9900 | €113,015 | €102,959 | -€10,057 | -8.9% |
| Operating profit (loss) | 9901 | €91,265 | €81,388 | -€9,877 | -10.8% |
| Financial income | 75/76B | €2,197 | €2,424 | +€227 | +10.3% |
| Recurring financial income | 75 | €2,197 | €2,424 | +€227 | +10.3% |
| Financial charges | 65/66B | €1,935 | €2,593 | +€658 | +34.0% |
| Recurring financial charges | 65 | €1,935 | €2,593 | +€658 | +34.0% |
| Profit (loss) for the period before taxes | 9903 | €91,527 | €81,219 | -€10,309 | -11.3% |
| Income taxes | 67/77 | €25,007 | €22,177 | -€2,831 | -11.3% |
| Profit (loss) for the period | 9904 | €66,520 | €59,042 | -€7,478 | -11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €66,520 | €59,042 | -€7,478 | -11.2% |
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 3 October 2026 via checked.be.