LEXI: 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.
LEXI
Largest movements
- Receivables within one year +€23,660
up €23,660 (+945%), from €2,503 to €26,163
- Cash -€8,375
down €8,375 (-14.9%), from €56,103 to €47,727
mainly Receivables within one year (-€23,660) and Other debts (-€4,509)
- Tangible fixed assets -€4,263
down €4,263 (-22.4%), from €19,072 to €14,808
- Profit (loss) carried forward +€11,708
up €11,708 (+159%), from €7,362 to €19,070
- Other debts -€4,509
down €4,509 (-10.8%), from €41,797 to €37,289
- Tax, wage and social debts +€4,015
up €4,015 (+896%), from €448 to €4,464
- Gross operating margin +€16,143
up €16,143 (+519%), from €3,113 to €19,256
- Depreciation +€1,988
up €1,988 (+87.4%), from €2,275 to €4,263
- Other operating charges -€1,227
down €1,227 (-54.9%), from €2,237 to €1,009
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 | €78,191 | €89,251 | +€11,060 | +14.1% |
| Fixed assets | 21/28 | €19,072 | €14,808 | -€4,263 | -22.4% |
| Tangible fixed assets | 22/27 | €19,072 | €14,808 | -€4,263 | -22.4% |
| Furniture and vehicles | 24 | €19,072 | €14,808 | -€4,263 | -22.4% |
| Current assets | 29/58 | €59,120 | €74,443 | +€15,323 | +25.9% |
| Amounts receivable within one year | 40/41 | €2,503 | €26,163 | +€23,660 | +945% |
| Trade receivables | 40 | €2,503 | €26,163 | +€23,660 | +945% |
| Cash at bank and in hand | 54/58 | €56,103 | €47,727 | -€8,375 | -14.9% |
| Deferred charges and accrued income | 490/1 | €514 | €553 | +€39 | +7.5% |
| Total equity and liabilities | 10/49 | €78,191 | €89,251 | +€11,060 | +14.1% |
| Equity | 10/15 | €29,362 | €41,070 | +€11,708 | +39.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,362 | €19,070 | +€11,708 | +159% |
| Amounts payable | 17/49 | €48,829 | €48,181 | -€648 | -1.3% |
| Amounts payable within one year | 42/48 | €48,605 | €48,181 | -€423 | -0.9% |
| Trade debts | 44 | €820 | €1,165 | +€345 | +42.1% |
| Suppliers | 440/4 | €820 | €1,165 | +€345 | +42.1% |
| Advances received on contracts in progress | 46 | €5,539 | €5,264 | -€275 | -5.0% |
| Taxes, remuneration and social security | 45 | €448 | €4,464 | +€4,015 | +896% |
| Taxes | 450/3 | €448 | €4,464 | +€4,015 | +896% |
| Other amounts payable | 47/48 | €41,797 | €37,289 | -€4,509 | -10.8% |
| Accrued charges and deferred income | 492/3 | €224 | - | -€224 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,275 | €4,263 | +€1,988 | +87.4% |
| Other operating charges | 640/8 | €2,237 | €1,009 | -€1,227 | -54.9% |
| Non-recurring operating charges | 66A | €110 | €2,012 | +€1,901 | +1,723% |
| Gross operating margin | 9900 | €3,113 | €19,256 | +€16,143 | +519% |
| Operating profit (loss) | 9901 | -€1,509 | €11,971 | +€13,481 | |
| Financial income | 75/76B | €106 | €250 | +€144 | +136% |
| Recurring financial income | 75 | €106 | €250 | +€144 | +136% |
| Financial charges | 65/66B | €125 | €158 | +€33 | +26.0% |
| Recurring financial charges | 65 | €125 | €158 | +€33 | +26.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,529 | €12,063 | +€13,592 | |
| Income taxes | 67/77 | €264 | €356 | +€91 | +34.5% |
| Profit (loss) for the period | 9904 | -€1,793 | €11,708 | +€13,501 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,793 | €11,708 | +€13,501 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.