LEXASOFT: 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.
LEXASOFT
Largest movements
- Cash +€26,835
up €26,835 (+27.1%), from €99,113 to €125,948
mainly Net result for the year (+€33,149) and Depreciation (+€17,226)
- Tangible fixed assets -€17,226
down €17,226 (-17.7%), from €97,196 to €79,969
of which Land and buildings: -€13,560
- Reserves +€24,446
up €24,446 (+16.8%), from €145,630 to €170,076
- Other debts +€13,423
up €13,423 (+245.9%), from €5,459 to €18,882
- Debts after one year -€11,786
down €11,786 (-40.9%), from €28,845 to €17,059
- Tax, wage and social debts -€7,470
down €7,470 (-36.3%), from €20,559 to €13,089
- Trade debts -€4,996
down €4,996 (-57.1%), from €8,748 to €3,752
- Gross operating margin +€5,030
up €5,030 (+7.8%), from €64,430 to €69,460
- Financial charges +€1,895
up €1,895 (+105.4%), from €1,798 to €3,693
- Financial income +€1,409
up €1,409 (+2319.5%), from €61 to €1,469
- Taxes +€1,151
up €1,151 (+9.4%), from €12,291 to €13,442
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 | €233,837 | €243,537 | +€9,700 | +4.1% |
| Fixed assets | 21/28 | €97,196 | €79,969 | -€17,226 | -17.7% |
| Tangible fixed assets | 22/27 | €97,196 | €79,969 | -€17,226 | -17.7% |
| Land and buildings | 22 | €89,387 | €75,827 | -€13,560 | -15.2% |
| Plant, machinery and equipment | 23 | €6,250 | €3,298 | -€2,952 | -47.2% |
| Furniture and vehicles | 24 | €1,558 | €844 | -€715 | -45.9% |
| Current assets | 29/58 | €136,641 | €163,568 | +€26,926 | +19.7% |
| Amounts receivable within one year | 40/41 | €19,257 | €19,348 | +€91 | +0.5% |
| Trade receivables | 40 | €19,257 | €19,348 | +€91 | +0.5% |
| Current investments | 50/53 | €18,272 | €18,272 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €99,113 | €125,948 | +€26,835 | +27.1% |
| Total equity and liabilities | 10/49 | €233,837 | €243,537 | +€9,700 | +4.1% |
| Equity | 10/15 | €151,830 | €176,276 | +€24,446 | +16.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €145,630 | €170,076 | +€24,446 | +16.8% |
| Distributable reserves | 133 | €145,630 | €170,076 | +€24,446 | +16.8% |
| Amounts payable | 17/49 | €82,006 | €67,260 | -€14,746 | -18.0% |
| Amounts payable after more than one year | 17 | €28,845 | €17,059 | -€11,786 | -40.9% |
| Financial debts | 170/4 | €28,845 | €17,059 | -€11,786 | -40.9% |
| Amounts payable within one year | 42/48 | €53,162 | €50,202 | -€2,960 | -5.6% |
| Current portion of amounts payable after more than one year | 42 | €18,396 | €14,478 | -€3,917 | -21.3% |
| Trade debts | 44 | €8,748 | €3,752 | -€4,996 | -57.1% |
| Suppliers | 440/4 | €8,748 | €3,752 | -€4,996 | -57.1% |
| Taxes, remuneration and social security | 45 | €20,559 | €13,089 | -€7,470 | -36.3% |
| Taxes | 450/3 | €20,559 | €13,089 | -€7,470 | -36.3% |
| Other amounts payable | 47/48 | €5,459 | €18,882 | +€13,423 | +245.9% |
| Non-recurring operating income | 76A | €16,018 | - | -€16,018 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,796 | €17,226 | +€431 | +2.6% |
| Other operating charges | 640/8 | €3,246 | €3,418 | +€172 | +5.3% |
| Gross operating margin | 9900 | €64,430 | €69,460 | +€5,030 | +7.8% |
| Operating profit (loss) | 9901 | €44,388 | €48,815 | +€4,427 | +10.0% |
| Financial income | 75/76B | €61 | €1,469 | +€1,409 | +2319.5% |
| Recurring financial income | 75 | €61 | €1,469 | +€1,409 | +2319.5% |
| Financial charges | 65/66B | €1,798 | €3,693 | +€1,895 | +105.4% |
| Recurring financial charges | 65 | €1,798 | €3,693 | +€1,895 | +105.4% |
| Profit (loss) for the period before taxes | 9903 | €42,651 | €46,591 | +€3,941 | +9.2% |
| Income taxes | 67/77 | €12,291 | €13,442 | +€1,151 | +9.4% |
| Profit (loss) for the period | 9904 | €30,360 | €33,149 | +€2,789 | +9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,360 | €33,149 | +€2,789 | +9.2% |
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 9 October 2026 via checked.be.