LEXHERES: 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.
LEXHERES
Largest movements
- Receivables within one year -€81,766
down €81,766 (-23.8%), from €343,010 to €261,244
of which Other amounts receivable: -€59,135
- Intangible fixed assets -€9,121
down €9,121 (-100.0%), from €9,121 to €0
- Cash +€6,686
up €6,686 (+7.1%), from €94,593 to €101,279
mainly Receivables within one year (+€81,766) and Net result for the year (+€28,136)
- Reserves -€128,352
down €128,352 (-98.6%), from €130,212 to €1,860
of which Distributable reserves: -€128,352
- Profit (loss) carried forward +€28,136
up €28,136 (+9.7%), from €289,887 to €318,024
- Other debts +€6,321
new in 2024: €6,321
- Tax, wage and social debts +€6,110
up €6,110 (+87.3%), from €6,997 to €13,108
of which Taxes: +€10,108
- Taxes +€9,311
up €9,311 (+83.4%), from €11,169 to €20,480
- Gross operating margin +€4,985
up €4,985 (+9.5%), from €52,544 to €57,529
- Financial income +€960
up €960 (+149.9%), from €640 to €1,600
- Depreciation -€829
down €829 (-8.3%), from €9,950 to €9,121
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 | €447,814 | €362,523 | -€85,290 | -19.0% |
| Fixed assets | 21/28 | €9,121 | €0 | -€9,121 | -100.0% |
| Intangible fixed assets | 21 | €9,121 | €0 | -€9,121 | -100.0% |
| Current assets | 29/58 | €438,693 | €362,523 | -€76,170 | -17.4% |
| Amounts receivable within one year | 40/41 | €343,010 | €261,244 | -€81,766 | -23.8% |
| Trade receivables | 40 | €264,617 | €241,986 | -€22,631 | -8.6% |
| Other amounts receivable | 41 | €78,393 | €19,258 | -€59,135 | -75.4% |
| Cash at bank and in hand | 54/58 | €94,593 | €101,279 | +€6,686 | +7.1% |
| Deferred charges and accrued income | 490/1 | €1,090 | - | -€1,090 | |
| Total equity and liabilities | 10/49 | €447,814 | €362,523 | -€85,290 | -19.0% |
| Equity | 10/15 | €438,700 | €338,484 | -€100,216 | -22.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €130,212 | €1,860 | -€128,352 | -98.6% |
| 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 | €128,352 | €0 | -€128,352 | -100.0% |
| Profit (loss) carried forward | 14 | €289,887 | €318,024 | +€28,136 | +9.7% |
| Amounts payable | 17/49 | €9,114 | €24,040 | +€14,926 | +163.8% |
| Amounts payable within one year | 42/48 | €9,114 | €24,040 | +€14,926 | +163.8% |
| Trade debts | 44 | €2,117 | €4,611 | +€2,494 | +117.8% |
| Suppliers | 440/4 | €2,117 | €4,611 | +€2,494 | +117.8% |
| Taxes, remuneration and social security | 45 | €6,997 | €13,108 | +€6,110 | +87.3% |
| Taxes | 450/3 | - | €10,108 | +€10,108 | |
| Remuneration and social security | 454/9 | €6,997 | €3,000 | -€3,997 | -57.1% |
| Other amounts payable | 47/48 | - | €6,321 | +€6,321 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,950 | €9,121 | -€829 | -8.3% |
| Other operating charges | 640/8 | €1,264 | €1,320 | +€56 | +4.5% |
| Gross operating margin | 9900 | €52,544 | €57,529 | +€4,985 | +9.5% |
| Operating profit (loss) | 9901 | €41,330 | €47,088 | +€5,758 | +13.9% |
| Financial income | 75/76B | €640 | €1,600 | +€960 | +149.9% |
| Recurring financial income | 75 | €640 | €1,600 | +€960 | +149.9% |
| Financial charges | 65/66B | €54 | €72 | +€17 | +32.0% |
| Recurring financial charges | 65 | €54 | €72 | +€17 | +32.0% |
| Profit (loss) for the period before taxes | 9903 | €41,916 | €48,616 | +€6,700 | +16.0% |
| Income taxes | 67/77 | €11,169 | €20,480 | +€9,311 | +83.4% |
| Profit (loss) for the period | 9904 | €30,747 | €28,136 | -€2,611 | -8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €30,747 | €28,136 | -€2,611 | -8.5% |
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 4 October 2026 via checked.be.