Lexia Management: 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 Management
Largest movements
- Cash +€108,407
up €108,407 (+169%), from €64,096 to €172,503
mainly Net result for the year (+€93,928) and Tax, wage and social debts (+€20,706)
- Receivables within one year -€4,282
down €4,282 (-13.7%), from €31,358 to €27,076
of which Trade receivables: -€5,460
- Deferred charges and accrued income +€3,158
up €3,158 (+140%), from €2,255 to €5,414
- Reserves +€93,928
up €93,928 (+164%), from €57,275 to €151,203
- Tax, wage and social debts +€20,706
up €20,706 (+92.8%), from €22,319 to €43,025
of which Taxes: +€18,399
- Other debts -€13,990
down €13,990 (-100%), from €13,990 to €0
- Trade debts +€6,284
up €6,284 (+873%), from €720 to €7,004
- Gross operating margin +€55,381
up €55,381 (+69.2%), from €79,986 to €135,367
- Taxes +€17,761
up €17,761 (+81.5%), from €21,799 to €39,560
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 | €99,303 | €206,232 | +€106,929 | +108% |
| Fixed assets | 21/28 | €1,595 | €1,240 | -€355 | -22.3% |
| Tangible fixed assets | 22/27 | €1,045 | €690 | -€355 | -34.0% |
| Furniture and vehicles | 24 | €1,045 | €690 | -€355 | -34.0% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €97,709 | €204,992 | +€107,284 | +110% |
| Amounts receivable within one year | 40/41 | €31,358 | €27,076 | -€4,282 | -13.7% |
| Trade receivables | 40 | €29,687 | €24,227 | -€5,460 | -18.4% |
| Other amounts receivable | 41 | €1,671 | €2,849 | +€1,178 | +70.5% |
| Cash at bank and in hand | 54/58 | €64,096 | €172,503 | +€108,407 | +169% |
| Deferred charges and accrued income | 490/1 | €2,255 | €5,414 | +€3,158 | +140% |
| Total equity and liabilities | 10/49 | €99,303 | €206,232 | +€106,929 | +108% |
| Equity | 10/15 | €62,275 | €156,203 | +€93,928 | +151% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €57,275 | €151,203 | +€93,928 | +164% |
| Distributable reserves | 133 | €57,275 | €151,203 | +€93,928 | +164% |
| Amounts payable | 17/49 | €37,029 | €50,029 | +€13,000 | +35.1% |
| Amounts payable within one year | 42/48 | €37,029 | €50,029 | +€13,000 | +35.1% |
| Trade debts | 44 | €720 | €7,004 | +€6,284 | +873% |
| Suppliers | 440/4 | €720 | €7,004 | +€6,284 | +873% |
| Taxes, remuneration and social security | 45 | €22,319 | €43,025 | +€20,706 | +92.8% |
| Taxes | 450/3 | €22,319 | €40,717 | +€18,399 | +82.4% |
| Remuneration and social security | 454/9 | - | €2,307 | +€2,307 | |
| Other amounts payable | 47/48 | €13,990 | €0 | -€13,990 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20 | €355 | +€335 | +1,647% |
| Other operating charges | 640/8 | €874 | €1,476 | +€602 | +69.0% |
| Gross operating margin | 9900 | €79,986 | €135,367 | +€55,381 | +69.2% |
| Operating profit (loss) | 9901 | €79,092 | €133,536 | +€54,444 | +68.8% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100% |
| Financial charges | 65/66B | €20 | €47 | +€27 | +134% |
| Recurring financial charges | 65 | €20 | €47 | +€27 | +134% |
| Profit (loss) for the period before taxes | 9903 | €79,074 | €133,488 | +€54,415 | +68.8% |
| Income taxes | 67/77 | €21,799 | €39,560 | +€17,761 | +81.5% |
| Profit (loss) for the period | 9904 | €57,275 | €93,928 | +€36,654 | +64.0% |
| Profit (loss) for the period to be appropriated | 9905 | €57,275 | €93,928 | +€36,654 | +64.0% |
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.