LEXICO: 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.
LEXICO
Largest movements
- Cash +€46,563
up €46,563 (+1,286%), from €3,621 to €50,184
mainly Net result for the year (+€61,592) and Tax, wage and social debts (+€19,140)
- Receivables after one year +€21,696
up €21,696 (+87.1%), from €24,898 to €46,594
- Receivables within one year +€8,251
up €8,251 (+71.7%), from €11,507 to €19,758
of which Trade receivables: +€10,127
- Tangible fixed assets +€4,322
up €4,322 (+26.5%), from €16,332 to €20,654
of which Furniture and vehicles: +€5,933
- Profit (loss) carried forward +€61,592
up €61,592 (+216%), from €28,528 to €90,119
- Tax, wage and social debts +€19,140
up €19,140 (+437%), from €4,383 to €23,522
of which Taxes: +€18,004
- Gross operating margin +€55,515
up €55,515 (+161%), from €34,554 to €90,069
- Taxes +€16,236
up €16,236 (+200%), from €8,126 to €24,362
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 | €57,828 | €138,412 | +€80,584 | +139% |
| Fixed assets | 21/28 | €16,332 | €20,654 | +€4,322 | +26.5% |
| Tangible fixed assets | 22/27 | €16,332 | €20,654 | +€4,322 | +26.5% |
| Furniture and vehicles | 24 | €5,361 | €11,294 | +€5,933 | +111% |
| Other tangible fixed assets | 26 | €10,971 | €9,360 | -€1,611 | -14.7% |
| Current assets | 29/58 | €41,496 | €117,758 | +€76,262 | +184% |
| Amounts receivable after more than one year | 29 | €24,898 | €46,594 | +€21,696 | +87.1% |
| Other amounts receivable | 291 | €24,898 | €46,594 | +€21,696 | +87.1% |
| Amounts receivable within one year | 40/41 | €11,507 | €19,758 | +€8,251 | +71.7% |
| Trade receivables | 40 | €9,631 | €19,758 | +€10,127 | +105% |
| Other amounts receivable | 41 | €1,876 | €0 | -€1,876 | -100% |
| Cash at bank and in hand | 54/58 | €3,621 | €50,184 | +€46,563 | +1,286% |
| Deferred charges and accrued income | 490/1 | €1,470 | €1,222 | -€248 | -16.9% |
| Total equity and liabilities | 10/49 | €57,828 | €138,412 | +€80,584 | +139% |
| Equity | 10/15 | €52,837 | €114,429 | +€61,592 | +117% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €23,810 | €23,810 | = | 0.0% |
| Distributable reserves | 133 | €23,810 | €23,810 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,528 | €90,119 | +€61,592 | +216% |
| Amounts payable | 17/49 | €4,990 | €23,983 | +€18,992 | +381% |
| Amounts payable within one year | 42/48 | €4,904 | €23,983 | +€19,078 | +389% |
| Trade debts | 44 | €522 | €460 | -€61 | -11.7% |
| Suppliers | 440/4 | €522 | €460 | -€61 | -11.7% |
| Taxes, remuneration and social security | 45 | €4,383 | €23,522 | +€19,140 | +437% |
| Taxes | 450/3 | €4,383 | €22,386 | +€18,004 | +411% |
| Remuneration and social security | 454/9 | - | €1,136 | +€1,136 | |
| Accrued charges and deferred income | 492/3 | €86 | €0 | -€86 | -100% |
| Remuneration, social security and pensions | 62 | €260 | €325 | +€65 | +25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,680 | €4,225 | +€545 | +14.8% |
| Other operating charges | 640/8 | €1,068 | €772 | -€296 | -27.7% |
| Gross operating margin | 9900 | €34,554 | €90,069 | +€55,515 | +161% |
| Operating profit (loss) | 9901 | €29,546 | €84,747 | +€55,201 | +187% |
| Financial income | 75/76B | €725 | €1,441 | +€716 | +98.7% |
| Recurring financial income | 75 | €725 | €1,441 | +€716 | +98.7% |
| Financial charges | 65/66B | €296 | €234 | -€62 | -20.8% |
| Recurring financial charges | 65 | €296 | €234 | -€62 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €29,975 | €85,953 | +€55,978 | +187% |
| Income taxes | 67/77 | €8,126 | €24,362 | +€16,236 | +200% |
| Profit (loss) for the period | 9904 | €21,849 | €61,592 | +€39,742 | +182% |
| Profit (loss) for the period to be appropriated | 9905 | €21,849 | €61,592 | +€39,742 | +182% |
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 14 October 2026 via checked.be.