LEXATIS: 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.
LEXATIS
Largest movements
- Tangible fixed assets -€21,048
down €21,048 (-4.9%), from €427,401 to €406,352
of which Furniture and vehicles: -€11,301
- Receivables within one year -€10,413
down €10,413 (-81.6%), from €12,763 to €2,350
of which Trade receivables: -€7,865
- Cash -€9,874
down €9,874 (-73.5%), from €13,436 to €3,562
mainly Other debts (-€31,865) and Investment in fixed assets (net) (-€11,581)
- Other debts -€31,865
down €31,865 (-21.0%), from €151,888 to €120,023
- Tax, wage and social debts -€6,527
down €6,527 (-96.4%), from €6,770 to €243
of which Taxes: -€6,166
- Gross operating margin -€3,866
down €3,866 (-9.9%), from €39,231 to €35,365
- Other operating charges -€1,072
down €1,072 (-31.1%), from €3,451 to €2,379
- Depreciation +€752
up €752 (+2.4%), from €31,877 to €32,629
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 | €454,806 | €413,582 | -€41,224 | -9.1% |
| Fixed assets | 21/28 | €427,401 | €406,352 | -€21,048 | -4.9% |
| Tangible fixed assets | 22/27 | €427,401 | €406,352 | -€21,048 | -4.9% |
| Land and buildings | 22 | €379,876 | €371,428 | -€8,449 | -2.2% |
| Plant, machinery and equipment | 23 | €18,266 | €16,967 | -€1,299 | -7.1% |
| Furniture and vehicles | 24 | €29,259 | €17,958 | -€11,301 | -38.6% |
| Current assets | 29/58 | €27,405 | €7,229 | -€20,176 | -73.6% |
| Amounts receivable within one year | 40/41 | €12,763 | €2,350 | -€10,413 | -81.6% |
| Trade receivables | 40 | €9,763 | €1,898 | -€7,865 | -80.6% |
| Other amounts receivable | 41 | €3,000 | €453 | -€2,547 | -84.9% |
| Cash at bank and in hand | 54/58 | €13,436 | €3,562 | -€9,874 | -73.5% |
| Deferred charges and accrued income | 490/1 | €1,206 | €1,317 | +€111 | +9.2% |
| Total equity and liabilities | 10/49 | €454,806 | €413,582 | -€41,224 | -9.1% |
| Equity | 10/15 | €287,502 | €287,181 | -€321 | -0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €222,853 | €222,853 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,793 | €6,793 | = | 0.0% |
| Distributable reserves | 133 | €216,060 | €216,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,048 | €45,727 | -€321 | -0.7% |
| Amounts payable | 17/49 | €167,304 | €126,401 | -€40,903 | -24.4% |
| Amounts payable within one year | 42/48 | €167,304 | €126,401 | -€40,903 | -24.4% |
| Trade debts | 44 | €8,646 | €6,135 | -€2,511 | -29.0% |
| Suppliers | 440/4 | €8,646 | €6,135 | -€2,511 | -29.0% |
| Taxes, remuneration and social security | 45 | €6,770 | €243 | -€6,527 | -96.4% |
| Taxes | 450/3 | €6,410 | €243 | -€6,166 | -96.2% |
| Remuneration and social security | 454/9 | €360 | - | -€360 | |
| Other amounts payable | 47/48 | €151,888 | €120,023 | -€31,865 | -21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,877 | €32,629 | +€752 | +2.4% |
| Other operating charges | 640/8 | €3,451 | €2,379 | -€1,072 | -31.1% |
| Gross operating margin | 9900 | €39,231 | €35,365 | -€3,866 | -9.9% |
| Operating profit (loss) | 9901 | €3,903 | €357 | -€3,546 | -90.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €237 | €247 | +€11 | +4.4% |
| Recurring financial charges | 65 | €237 | €247 | +€11 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €3,666 | €110 | -€3,557 | -97.0% |
| Income taxes | 67/77 | €330 | €431 | +€101 | +30.6% |
| Profit (loss) for the period | 9904 | €3,336 | -€321 | -€3,658 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,336 | -€321 | -€3,658 |
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 6 October 2026 via checked.be.