LEXCOMM: 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.
LEXCOMM
Largest movements
- Receivables within one year +€282,494
up €282,494 (+237.8%), from €118,805 to €401,300
of which Other amounts receivable: +€285,535
- Tangible fixed assets +€189,513
up €189,513 (+16.9%), from €1.1m to €1.3m
of which Land and buildings: +€172,939
- Other debts +€449,912
up €449,912 (+45.1%), from €998,109 to €1.4m
- Trade debts +€61,025
up €61,025 (+348.9%), from €17,490 to €78,514
- Debts after one year -€23,108
down €23,108 (-5.6%), from €414,227 to €391,119
- Profit (loss) carried forward -€18,664
down €18,664 (-6.7%), from -€278,067 to -€296,731
- Gross operating margin -€13,048
down €13,048 (-39.8%), from €32,778 to €19,731
- Financial income +€9,799
up €9,799 (+169.5%), from €5,780 to €15,579
- Depreciation +€7,858
up €7,858 (+22.7%), from €34,576 to €42,434
- Financial charges +€952
up €952 (+15.9%), from €5,993 to €6,945
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,252,099 | €1,726,218 | +€474,119 | +37.9% |
| Fixed assets | 21/28 | €1,123,513 | €1,313,026 | +€189,513 | +16.9% |
| Tangible fixed assets | 22/27 | €1,123,493 | €1,313,006 | +€189,513 | +16.9% |
| Land and buildings | 22 | €1,120,286 | €1,293,225 | +€172,939 | +15.4% |
| Plant, machinery and equipment | 23 | €2,963 | €19,650 | +€16,687 | +563.2% |
| Furniture and vehicles | 24 | €244 | €131 | -€113 | -46.3% |
| Financial fixed assets | 28 | €20 | €20 | = | 0.0% |
| Current assets | 29/58 | €128,586 | €413,192 | +€284,606 | +221.3% |
| Amounts receivable within one year | 40/41 | €118,805 | €401,300 | +€282,494 | +237.8% |
| Trade receivables | 40 | €3,040 | - | -€3,040 | |
| Other amounts receivable | 41 | €115,765 | €401,300 | +€285,535 | +246.7% |
| Cash at bank and in hand | 54/58 | €1,741 | €1,637 | -€104 | -6.0% |
| Deferred charges and accrued income | 490/1 | €8,040 | €10,255 | +€2,215 | +27.6% |
| Total equity and liabilities | 10/49 | €1,252,099 | €1,726,218 | +€474,119 | +37.9% |
| Equity | 10/15 | -€218,701 | -€238,805 | -€20,104 | -9.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €40,766 | €39,326 | -€1,440 | -3.5% |
| Tax-exempt reserves | 132 | €38,906 | €37,466 | -€1,440 | -3.7% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€278,067 | -€296,731 | -€18,664 | -6.7% |
| Provisions and deferred taxes | 16 | €12,969 | €12,489 | -€480 | -3.7% |
| Deferred taxes | 168 | €12,969 | €12,489 | -€480 | -3.7% |
| Amounts payable | 17/49 | €1,457,832 | €1,952,534 | +€494,702 | +33.9% |
| Amounts payable after more than one year | 17 | €414,227 | €391,119 | -€23,108 | -5.6% |
| Financial debts | 170/4 | €414,227 | €391,119 | -€23,108 | -5.6% |
| Amounts payable within one year | 42/48 | €1,040,601 | €1,558,251 | +€517,650 | +49.7% |
| Current portion of amounts payable after more than one year | 42 | €24,687 | €25,020 | +€332 | +1.3% |
| Trade debts | 44 | €17,490 | €78,514 | +€61,025 | +348.9% |
| Suppliers | 440/4 | €17,490 | €78,514 | +€61,025 | +348.9% |
| Taxes, remuneration and social security | 45 | €315 | €6,695 | +€6,381 | +2028.2% |
| Taxes | 450/3 | €315 | €6,695 | +€6,381 | +2028.2% |
| Other amounts payable | 47/48 | €998,109 | €1,448,021 | +€449,912 | +45.1% |
| Accrued charges and deferred income | 492/3 | €3,004 | €3,164 | +€161 | +5.3% |
| Non-recurring operating income | 76A | €6,437 | €36,630 | +€30,193 | +469.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,576 | €42,434 | +€7,858 | +22.7% |
| Other operating charges | 640/8 | €5,701 | €6,010 | +€309 | +5.4% |
| Gross operating margin | 9900 | €32,778 | €19,731 | -€13,048 | -39.8% |
| Operating profit (loss) | 9901 | -€7,498 | -€28,713 | -€21,215 | -282.9% |
| Financial income | 75/76B | €5,780 | €15,579 | +€9,799 | +169.5% |
| Recurring financial income | 75 | €5,780 | €15,579 | +€9,799 | +169.5% |
| Financial charges | 65/66B | €5,993 | €6,945 | +€952 | +15.9% |
| Recurring financial charges | 65 | €5,993 | €6,945 | +€952 | +15.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,711 | -€20,079 | -€12,368 | -160.4% |
| Transfer from deferred taxes | 780 | €480 | €480 | = | 0.0% |
| Transfer to deferred taxes | 680 | €2,418 | - | -€2,418 | |
| Income taxes | 67/77 | €314 | €505 | +€191 | +60.7% |
| Profit (loss) for the period | 9904 | -€9,963 | -€20,104 | -€10,141 | -101.8% |
| Transfer from tax-exempt reserves | 789 | €3,858 | €1,440 | -€2,418 | -62.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,106 | -€18,664 | -€12,559 | -205.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.