LEXCOGESTION: 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.
What changed
LEXCOGESTION
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€7,220
2024 · €11,416-€4,197
Equity
€150,302
2024 · €143,082+€7,220
Cash
€6,789
2024 · €518+€6,271
Balance sheet total
€1.0m
2024 · €1.0m+€8,691
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Provisions -€12,581
down €12,581 (-1.5%), from €834,386 to €821,805
Income statement
- Gross operating margin -€4,882
down €4,882 (-6.6%), from €73,467 to €68,585
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.
Result 2024
€11,416
Gross operating margin
-€4,882
Depreciation
+€411
Provisions
+€413
Other operating charges
+€156
Financial income
+€2
Financial charges
+€27
Taxes
-€324
Result 2025
€7,220
raises the resultlowers the result
Derived cash bridge
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.
From operations
+€16,271
Investment
-€10,000
Financing
€0
Cash 2024
€518
From operations (derived)
+€16,271
Net result for the year
+€7,220
Depreciation
+€415
Receivables within one year
+€7,167
Deferred charges and accrued income
-€1
Provisions
-€12,581
Trade debts
+€7,001
Tax, wage and social debts
-€3,003
Other debts
+€10,054
Investment (derived)
-€10,000
Investment in fixed assets (net)
-€10,000
Cash 2025
€6,789
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,001,244 | €1,009,935 | +€8,691 | +0.9% |
| Fixed assets | 21/28 | €950,312 | €959,897 | +€9,585 | +1.0% |
| Tangible fixed assets | 22/27 | €312 | €9,897 | +€9,585 | +3,073% |
| Furniture and vehicles | 24 | €312 | €9,897 | +€9,585 | +3,073% |
| Financial fixed assets | 28 | €950,000 | €950,000 | = | 0.0% |
| Current assets | 29/58 | €50,932 | €50,037 | -€895 | -1.8% |
| Amounts receivable within one year | 40/41 | €50,001 | €42,835 | -€7,167 | -14.3% |
| Trade receivables | 40 | €44,290 | €41,780 | -€2,510 | -5.7% |
| Other amounts receivable | 41 | €5,712 | €1,055 | -€4,656 | -81.5% |
| Cash at bank and in hand | 54/58 | €518 | €6,789 | +€6,271 | +1,212% |
| Deferred charges and accrued income | 490/1 | €413 | €414 | +€1 | +0.2% |
| Total equity and liabilities | 10/49 | €1,001,244 | €1,009,935 | +€8,691 | +0.9% |
| Equity | 10/15 | €143,082 | €150,302 | +€7,220 | +5.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €59,728 | €66,728 | +€7,000 | +11.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €57,868 | €64,868 | +€7,000 | +12.1% |
| Profit (loss) carried forward | 14 | €77,154 | €77,374 | +€220 | +0.3% |
| Provisions and deferred taxes | 16 | €834,386 | €821,805 | -€12,581 | -1.5% |
| Provisions for liabilities and charges | 160/5 | €834,386 | €821,805 | -€12,581 | -1.5% |
| Taxes | 161 | €834,386 | €821,805 | -€12,581 | -1.5% |
| Amounts payable | 17/49 | €23,776 | €37,828 | +€14,052 | +59.1% |
| Amounts payable within one year | 42/48 | €23,292 | €37,344 | +€14,052 | +60.3% |
| Trade debts | 44 | - | €7,001 | +€7,001 | |
| Suppliers | 440/4 | - | €7,001 | +€7,001 | |
| Taxes, remuneration and social security | 45 | €4,401 | €1,398 | -€3,003 | -68.2% |
| Taxes | 450/3 | €4,401 | €1,398 | -€3,003 | -68.2% |
| Other amounts payable | 47/48 | €18,891 | €28,945 | +€10,054 | +53.2% |
| Accrued charges and deferred income | 492/3 | €484 | €484 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €825 | €415 | -€411 | -49.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€12,168 | -€12,581 | -€413 | -3.4% |
| Other operating charges | 640/8 | €1,379 | €1,223 | -€156 | -11.3% |
| Gross operating margin | 9900 | €73,467 | €68,585 | -€4,882 | -6.6% |
| Operating profit (loss) | 9901 | €83,430 | €79,528 | -€3,902 | -4.7% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €68,893 | €68,866 | -€27 | 0.0% |
| Recurring financial charges | 65 | €68,893 | €68,866 | -€27 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €14,538 | €10,664 | -€3,873 | -26.6% |
| Income taxes | 67/77 | €3,121 | €3,445 | +€324 | +10.4% |
| Profit (loss) for the period | 9904 | €11,416 | €7,220 | -€4,197 | -36.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,416 | €7,220 | -€4,197 | -36.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.