LEXELIS: 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.
LEXELIS
Largest movements
- Cash +€61,104
up €61,104 (+1,462%), from €4,178 to €65,282
mainly Net result for the year (+€55,516) and Tax, wage and social debts (+€26,103)
- Receivables within one year +€15,500
up €15,500 (+29.5%), from €52,500 to €68,000
- Tangible fixed assets -€7,530
down €7,530 (-17.1%), from €44,129 to €36,599
of which Other tangible fixed assets: -€9,367
- Profit (loss) carried forward +€55,516
up €55,516 (+102%), from €54,466 to €109,982
- Tax, wage and social debts +€26,103
up €26,103 (+218%), from €11,960 to €38,063
- Trade debts -€12,545
down €12,545 (-54.6%), from €22,959 to €10,415
- Turnover +€267,355
new in 2025: €267,355
- Purchases and services +€177,448
new in 2025: €177,448
- Gross operating margin +€58,863
up €58,863 (+190%), from €31,044 to €89,907
- Taxes +€13,388
up €13,388 (+375%), from €3,567 to €16,955
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €145,646 | €214,720 | +€69,074 | +47.4% |
| Fixed assets | 21/28 | €88,968 | €81,438 | -€7,530 | -8.5% |
| Tangible fixed assets | 22/27 | €44,129 | €36,599 | -€7,530 | -17.1% |
| Furniture and vehicles | 24 | - | €1,837 | +€1,837 | |
| Other tangible fixed assets | 26 | €44,129 | €34,762 | -€9,367 | -21.2% |
| Financial fixed assets | 28 | €44,839 | €44,839 | = | 0.0% |
| Current assets | 29/58 | €56,678 | €133,282 | +€76,604 | +135% |
| Amounts receivable within one year | 40/41 | €52,500 | €68,000 | +€15,500 | +29.5% |
| Trade receivables | 40 | €52,500 | €68,000 | +€15,500 | +29.5% |
| Cash at bank and in hand | 54/58 | €4,178 | €65,282 | +€61,104 | +1,462% |
| Total equity and liabilities | 10/49 | €145,646 | €214,720 | +€69,074 | +47.4% |
| Equity | 10/15 | €110,726 | €166,242 | +€55,516 | +50.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €43,860 | €43,860 | = | 0.0% |
| 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 | €42,000 | €42,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,466 | €109,982 | +€55,516 | +102% |
| Amounts payable | 17/49 | €34,920 | €48,478 | +€13,558 | +38.8% |
| Amounts payable within one year | 42/48 | €34,920 | €48,478 | +€13,558 | +38.8% |
| Trade debts | 44 | €22,959 | €10,415 | -€12,545 | -54.6% |
| Suppliers | 440/4 | €22,959 | €10,415 | -€12,545 | -54.6% |
| Taxes, remuneration and social security | 45 | €11,960 | €38,063 | +€26,103 | +218% |
| Taxes | 450/3 | €11,960 | €38,063 | +€26,103 | +218% |
| Turnover | 70 | - | €267,355 | +€267,355 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €177,448 | +€177,448 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,367 | €9,513 | +€147 | +1.6% |
| Other operating charges | 640/8 | €1,881 | €3,988 | +€2,108 | +112% |
| Gross operating margin | 9900 | €31,044 | €89,907 | +€58,863 | +190% |
| Operating profit (loss) | 9901 | €19,797 | €76,405 | +€56,609 | +286% |
| Financial charges | 65/66B | €3,656 | €3,935 | +€279 | +7.6% |
| Recurring financial charges | 65 | €3,656 | €3,935 | +€279 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €16,141 | €72,470 | +€56,330 | +349% |
| Income taxes | 67/77 | €3,567 | €16,955 | +€13,388 | +375% |
| Profit (loss) for the period | 9904 | €12,574 | €55,516 | +€42,942 | +342% |
| Profit (loss) for the period to be appropriated | 9905 | €12,574 | €55,516 | +€42,942 | +342% |
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 13 October 2026 via checked.be.