LexGen Consulting: 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.
LexGen Consulting
Largest movements
- Current investments +€200,000
new in 2025: €200,000
- Receivables within one year -€27,082
down €27,082 (-84.8%), from €31,924 to €4,842
of which Other amounts receivable: -€13,584
- Cash +€22,469
up €22,469 (+48.7%), from €46,117 to €68,586
mainly Other debts (+€191,529) and Net result for the year (+€48,150)
- Other debts +€191,529
new in 2025: €191,529
- Profit (loss) carried forward +€31,150
up €31,150 (+56.3%), from €55,285 to €86,435
- Tax, wage and social debts -€21,979
down €21,979 (-93.7%), from €23,459 to €1,481
- Trade debts -€7,340
down €7,340 (-64.6%), from €11,362 to €4,022
- Gross operating margin +€40,521
up €40,521 (+130.2%), from €31,122 to €71,642
- Taxes +€9,102
up €9,102 (+97.3%), from €9,350 to €18,452
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 | €90,207 | €283,567 | +€193,361 | +214.4% |
| Fixed assets | 21/28 | €11,329 | €9,500 | -€1,829 | -16.1% |
| Tangible fixed assets | 22/27 | €11,329 | €9,500 | -€1,829 | -16.1% |
| Furniture and vehicles | 24 | €11,329 | €9,500 | -€1,829 | -16.1% |
| Current assets | 29/58 | €78,878 | €274,068 | +€195,190 | +247.5% |
| Amounts receivable within one year | 40/41 | €31,924 | €4,842 | -€27,082 | -84.8% |
| Trade receivables | 40 | €17,762 | €4,264 | -€13,498 | -76.0% |
| Other amounts receivable | 41 | €14,163 | €578 | -€13,584 | -95.9% |
| Current investments | 50/53 | - | €200,000 | +€200,000 | |
| Cash at bank and in hand | 54/58 | €46,117 | €68,586 | +€22,469 | +48.7% |
| Deferred charges and accrued income | 490/1 | €837 | €640 | -€197 | -23.5% |
| Total equity and liabilities | 10/49 | €90,207 | €283,567 | +€193,361 | +214.4% |
| Equity | 10/15 | €55,385 | €86,535 | +€31,150 | +56.2% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,285 | €86,435 | +€31,150 | +56.3% |
| Amounts payable | 17/49 | €34,821 | €197,032 | +€162,211 | +465.8% |
| Amounts payable within one year | 42/48 | €34,821 | €197,032 | +€162,211 | +465.8% |
| Trade debts | 44 | €11,362 | €4,022 | -€7,340 | -64.6% |
| Suppliers | 440/4 | €11,362 | €4,022 | -€7,340 | -64.6% |
| Taxes, remuneration and social security | 45 | €23,459 | €1,481 | -€21,979 | -93.7% |
| Taxes | 450/3 | €23,459 | €1,481 | -€21,979 | -93.7% |
| Other amounts payable | 47/48 | - | €191,529 | +€191,529 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,226 | €4,272 | +€46 | +1.1% |
| Other operating charges | 640/8 | €959 | €776 | -€183 | -19.1% |
| Gross operating margin | 9900 | €31,122 | €71,642 | +€40,521 | +130.2% |
| Operating profit (loss) | 9901 | €25,937 | €66,595 | +€40,658 | +156.8% |
| Financial income | 75/76B | €562 | €187 | -€374 | -66.6% |
| Recurring financial income | 75 | €562 | €187 | -€374 | -66.6% |
| Financial charges | 65/66B | €115 | €180 | +€65 | +57.0% |
| Recurring financial charges | 65 | €115 | €180 | +€65 | +57.0% |
| Profit (loss) for the period before taxes | 9903 | €26,384 | €66,602 | +€40,218 | +152.4% |
| Income taxes | 67/77 | €9,350 | €18,452 | +€9,102 | +97.3% |
| Profit (loss) for the period | 9904 | €17,034 | €48,150 | +€31,116 | +182.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,034 | €48,150 | +€31,116 | +182.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.