LEXBUILD: what changed
Two financial 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.
LEXBUILD
Largest movements
- Cash -€31,901
down €31,901 (-94.5%), from €33,772 to €1,872
mainly Net result for the year (-€14,039) and Tax, wage and social debts (-€10,168)
- Tangible fixed assets -€4,351
down €4,351 (-31.0%), from €14,054 to €9,703
of which Furniture and vehicles: -€4,147
- Receivables within one year -€1,149
down €1,149 (-8.5%), from €13,475 to €12,326
of which Trade receivables: -€10,575
- Profit (loss) carried forward -€12,994
new in 2025: -€12,994
- Reserves -€10,496
down €10,496 (-26.1%), from €40,151 to €29,655
- Tax, wage and social debts -€10,168
down €10,168 (-99.7%), from €10,203 to €35
- Trade debts -€3,316
down €3,316 (-35.3%), from €9,389 to €6,072
- Gross operating margin -€18,549
down €18,549, from €12,200 to -€6,349
- Taxes -€4,000
down €4,000, from €4,000 to -€0
- Other operating charges +€1,328
up €1,328 (+69.2%), from €1,919 to €3,247
- Depreciation +€274
up €274 (+6.7%), from €4,078 to €4,351
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 | €62,145 | €24,769 | -€37,376 | -60.1% |
| Fixed assets | 21/28 | €14,054 | €9,703 | -€4,351 | -31.0% |
| Tangible fixed assets | 22/27 | €14,054 | €9,703 | -€4,351 | -31.0% |
| Plant, machinery and equipment | 23 | €907 | €702 | -€205 | -22.6% |
| Furniture and vehicles | 24 | €13,148 | €9,001 | -€4,147 | -31.5% |
| Current assets | 29/58 | €48,091 | €15,065 | -€33,025 | -68.7% |
| Amounts receivable within one year | 40/41 | €13,475 | €12,326 | -€1,149 | -8.5% |
| Trade receivables | 40 | €11,006 | €431 | -€10,575 | -96.1% |
| Other amounts receivable | 41 | €2,469 | €11,895 | +€9,426 | +381.8% |
| Cash at bank and in hand | 54/58 | €33,772 | €1,872 | -€31,901 | -94.5% |
| Deferred charges and accrued income | 490/1 | €843 | €868 | +€25 | +2.9% |
| Total equity and liabilities | 10/49 | €62,145 | €24,769 | -€37,376 | -60.1% |
| Equity | 10/15 | €42,151 | €18,661 | -€23,489 | -55.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €40,151 | €29,655 | -€10,496 | -26.1% |
| Distributable reserves | 133 | €40,151 | €29,655 | -€10,496 | -26.1% |
| Profit (loss) carried forward | 14 | - | -€12,994 | -€12,994 | |
| Amounts payable | 17/49 | €19,995 | €6,107 | -€13,887 | -69.5% |
| Amounts payable within one year | 42/48 | €19,592 | €6,107 | -€13,485 | -68.8% |
| Trade debts | 44 | €9,389 | €6,072 | -€3,316 | -35.3% |
| Suppliers | 440/4 | €9,389 | €6,072 | -€3,316 | -35.3% |
| Taxes, remuneration and social security | 45 | €10,203 | €35 | -€10,168 | -99.7% |
| Taxes | 450/3 | €10,203 | €35 | -€10,168 | -99.7% |
| Accrued charges and deferred income | 492/3 | €403 | - | -€403 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,078 | €4,351 | +€274 | +6.7% |
| Other operating charges | 640/8 | €1,919 | €3,247 | +€1,328 | +69.2% |
| Gross operating margin | 9900 | €12,200 | -€6,349 | -€18,549 | |
| Operating profit (loss) | 9901 | €6,204 | -€13,947 | -€20,151 | |
| Financial income | 75/76B | €52 | €11 | -€41 | -79.0% |
| Recurring financial income | 75 | €52 | €11 | -€41 | -79.0% |
| Financial charges | 65/66B | €117 | €104 | -€13 | -11.4% |
| Recurring financial charges | 65 | €117 | €104 | -€13 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €6,139 | -€14,039 | -€20,178 | |
| Income taxes | 67/77 | €4,000 | -€0 | -€4,000 | |
| Profit (loss) for the period | 9904 | €2,139 | -€14,039 | -€16,178 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,139 | -€14,039 | -€16,178 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.