LEXIA CONSULT: 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.
LEXIA CONSULT
Largest movements
- Tangible fixed assets +€229,928
up €229,928 (+43.8%), from €524,891 to €754,819
of which Land and buildings: +€224,667
- Cash -€77,985
down €77,985 (-38.7%), from €201,264 to €123,279
mainly Investment in fixed assets (net) (-€269,790) and Debts after one year (-€21,217)
- Profit (loss) carried forward +€117,290
up €117,290 (+74.9%), from €156,685 to €273,975
- Other debts +€33,714
new in 2025: €33,714
- Debts after one year -€21,217
down €21,217 (-3.8%), from €554,449 to €533,231
- Tax, wage and social debts +€12,050
up €12,050 (+49.5%), from €24,328 to €36,378
- Gross operating margin +€124,874
up €124,874 (+119%), from €104,566 to €229,440
- Other operating charges -€51,727
down €51,727 (-82.8%), from €62,466 to €10,739
- Depreciation +€34,138
up €34,138 (+596%), from €5,724 to €39,862
- Taxes +€30,686
up €30,686 (+324%), from €9,462 to €40,148
- Financial charges +€15,485
up €15,485 (+262%), from €5,916 to €21,400
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 | €754,524 | €901,904 | +€147,381 | +19.5% |
| Fixed assets | 21/28 | €524,891 | €754,819 | +€229,928 | +43.8% |
| Tangible fixed assets | 22/27 | €524,891 | €754,819 | +€229,928 | +43.8% |
| Land and buildings | 22 | €495,419 | €720,085 | +€224,667 | +45.3% |
| Furniture and vehicles | 24 | €29,473 | €34,734 | +€5,261 | +17.9% |
| Current assets | 29/58 | €229,632 | €147,085 | -€82,547 | -35.9% |
| Amounts receivable within one year | 40/41 | €27,950 | €23,806 | -€4,143 | -14.8% |
| Trade receivables | 40 | €10,679 | €18,268 | +€7,589 | +71.1% |
| Other amounts receivable | 41 | €17,271 | €5,538 | -€11,733 | -67.9% |
| Cash at bank and in hand | 54/58 | €201,264 | €123,279 | -€77,985 | -38.7% |
| Deferred charges and accrued income | 490/1 | €418 | - | -€418 | |
| Total equity and liabilities | 10/49 | €754,524 | €901,904 | +€147,381 | +19.5% |
| Equity | 10/15 | €158,685 | €275,975 | +€117,290 | +73.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €156,685 | €273,975 | +€117,290 | +74.9% |
| Amounts payable | 17/49 | €595,838 | €625,929 | +€30,091 | +5.1% |
| Amounts payable after more than one year | 17 | €554,449 | €533,231 | -€21,217 | -3.8% |
| Financial debts | 170/4 | €554,449 | €533,231 | -€21,217 | -3.8% |
| Amounts payable within one year | 42/48 | €41,389 | €92,698 | +€51,308 | +124% |
| Current portion of amounts payable after more than one year | 42 | €16,963 | €21,217 | +€4,254 | +25.1% |
| Trade debts | 44 | €98 | €1,388 | +€1,290 | +1,318% |
| Suppliers | 440/4 | €98 | €1,388 | +€1,290 | +1,318% |
| Taxes, remuneration and social security | 45 | €24,328 | €36,378 | +€12,050 | +49.5% |
| Taxes | 450/3 | €24,328 | €36,378 | +€12,050 | +49.5% |
| Other amounts payable | 47/48 | - | €33,714 | +€33,714 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,724 | €39,862 | +€34,138 | +596% |
| Other operating charges | 640/8 | €62,466 | €10,739 | -€51,727 | -82.8% |
| Gross operating margin | 9900 | €104,566 | €229,440 | +€124,874 | +119% |
| Operating profit (loss) | 9901 | €36,375 | €178,838 | +€142,463 | +392% |
| Financial charges | 65/66B | €5,916 | €21,400 | +€15,485 | +262% |
| Recurring financial charges | 65 | €5,916 | €21,400 | +€15,485 | +262% |
| Profit (loss) for the period before taxes | 9903 | €30,460 | €157,438 | +€126,979 | +417% |
| Income taxes | 67/77 | €9,462 | €40,148 | +€30,686 | +324% |
| Profit (loss) for the period | 9904 | €20,998 | €117,290 | +€96,292 | +459% |
| Profit (loss) for the period to be appropriated | 9905 | €20,998 | €117,290 | +€96,292 | +459% |
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 18 October 2026 via checked.be.