LEXENTIA: 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.
LEXENTIA
Largest movements
- Cash +€58,163
up €58,163 (+64.7%), from €89,877 to €148,040
mainly Net result for the year (+€164,346) and Tax, wage and social debts (+€35,593)
- Receivables within one year -€25,688
down €25,688 (-33.9%), from €75,807 to €50,119
of which Trade receivables: -€22,419
- Tangible fixed assets -€14,218
down €14,218 (-6.3%), from €225,036 to €210,818
of which Land and buildings: -€15,364
- Tax, wage and social debts +€35,593
up €35,593 (+18.9%), from €188,764 to €224,357
of which Remuneration and social security: +€53,638
- Debts after one year -€16,484
down €16,484 (-10.3%), from €160,495 to €144,011
- Profit (loss) carried forward -€4,654
down €4,654 (-87.6%), from €5,311 to €657
- Gross operating margin -€7,914
down €7,914 (-2.8%), from €278,633 to €270,719
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 | €404,760 | €420,040 | +€15,280 | +3.8% |
| Fixed assets | 21/28 | €225,696 | €211,478 | -€14,218 | -6.3% |
| Tangible fixed assets | 22/27 | €225,036 | €210,818 | -€14,218 | -6.3% |
| Land and buildings | 22 | €207,438 | €192,074 | -€15,364 | -7.4% |
| Plant, machinery and equipment | 23 | €4,160 | €7,222 | +€3,061 | +73.6% |
| Furniture and vehicles | 24 | €13,438 | €11,523 | -€1,915 | -14.3% |
| Financial fixed assets | 28 | €660 | €660 | = | 0.0% |
| Current assets | 29/58 | €179,064 | €208,562 | +€29,498 | +16.5% |
| Amounts receivable after more than one year | 29 | €12,760 | €10,240 | -€2,520 | -19.7% |
| Other amounts receivable | 291 | €12,760 | €10,240 | -€2,520 | -19.7% |
| Amounts receivable within one year | 40/41 | €75,807 | €50,119 | -€25,688 | -33.9% |
| Trade receivables | 40 | €62,002 | €39,583 | -€22,419 | -36.2% |
| Other amounts receivable | 41 | €13,805 | €10,536 | -€3,269 | -23.7% |
| Cash at bank and in hand | 54/58 | €89,877 | €148,040 | +€58,163 | +64.7% |
| Deferred charges and accrued income | 490/1 | €620 | €162 | -€458 | -73.8% |
| Total equity and liabilities | 10/49 | €404,760 | €420,040 | +€15,280 | +3.8% |
| Equity | 10/15 | €25,771 | €21,117 | -€4,654 | -18.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,311 | €657 | -€4,654 | -87.6% |
| Amounts payable | 17/49 | €378,989 | €398,923 | +€19,934 | +5.3% |
| Amounts payable after more than one year | 17 | €160,495 | €144,011 | -€16,484 | -10.3% |
| Financial debts | 170/4 | €160,495 | €144,011 | -€16,484 | -10.3% |
| Amounts payable within one year | 42/48 | €218,494 | €254,912 | +€36,418 | +16.7% |
| Current portion of amounts payable after more than one year | 42 | €22,555 | €23,144 | +€589 | +2.6% |
| Trade debts | 44 | €7,133 | €7,381 | +€249 | +3.5% |
| Suppliers | 440/4 | €7,133 | €7,381 | +€249 | +3.5% |
| Taxes, remuneration and social security | 45 | €188,764 | €224,357 | +€35,593 | +18.9% |
| Taxes | 450/3 | €38,065 | €20,020 | -€18,045 | -47.4% |
| Remuneration and social security | 454/9 | €150,699 | €204,338 | +€53,638 | +35.6% |
| Other amounts payable | 47/48 | €43 | €30 | -€13 | -30.7% |
| Remuneration, social security and pensions | 62 | €31,774 | €32,242 | +€468 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,298 | €20,115 | +€1,817 | +9.9% |
| Other operating charges | 640/8 | €1,020 | €400 | -€620 | -60.8% |
| Gross operating margin | 9900 | €278,633 | €270,719 | -€7,914 | -2.8% |
| Operating profit (loss) | 9901 | €227,541 | €217,962 | -€9,579 | -4.2% |
| Financial income | 75/76B | €249 | €212 | -€37 | -14.9% |
| Recurring financial income | 75 | €249 | €212 | -€37 | -14.9% |
| Financial charges | 65/66B | €3,685 | €3,490 | -€195 | -5.3% |
| Recurring financial charges | 65 | €3,685 | €3,490 | -€195 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €224,105 | €214,683 | -€9,422 | -4.2% |
| Income taxes | 67/77 | €51,984 | €50,338 | -€1,646 | -3.2% |
| Profit (loss) for the period | 9904 | €172,121 | €164,346 | -€7,775 | -4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €172,121 | €164,346 | -€7,775 | -4.5% |
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 21 October 2026 via checked.be.