LEXICOM: 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.
LEXICOM
Largest movements
- Current investments +€42,529
up €42,529 (+10.1%), from €422,671 to €465,199
- Cash -€8,162
down €8,162 (-19.5%), from €41,816 to €33,653
mainly Current investments (-€42,529) and Other debts (-€12,970)
- Reserves +€28,906
up €28,906 (+7.3%), from €396,589 to €425,495
of which Distributable reserves: +€28,906
- Accrued charges and deferred income +€16,283
up €16,283 (+1983.2%), from €821 to €17,104
- Other debts -€12,970
down €12,970 (-19.6%), from €66,059 to €53,089
- Taxes +€2,612
up €2,612 (+21.2%), from €12,294 to €14,907
- Financial income +€2,090
up €2,090 (+475.3%), from €440 to €2,529
of which Financial income: +€2,090
- Depreciation +€747
up €747 (+21.4%), from €3,484 to €4,231
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.
Cash bridge derived
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 | €491,793 | €522,059 | +€30,267 | +6.2% |
| Fixed assets | 21/28 | €17,206 | €15,643 | -€1,563 | -9.1% |
| Tangible fixed assets | 22/27 | €17,206 | €15,643 | -€1,563 | -9.1% |
| Land and buildings | 22 | €1,495 | €1,433 | -€62 | -4.2% |
| Plant, machinery and equipment | 23 | €1,011 | €456 | -€556 | -54.9% |
| Furniture and vehicles | 24 | €14,699 | €13,754 | -€945 | -6.4% |
| Current assets | 29/58 | €474,587 | €506,417 | +€31,830 | +6.7% |
| Amounts receivable within one year | 40/41 | €7,480 | €7,175 | -€304 | -4.1% |
| Other amounts receivable | 41 | €7,480 | €7,175 | -€304 | -4.1% |
| Current investments | 50/53 | €422,671 | €465,199 | +€42,529 | +10.1% |
| Cash at bank and in hand | 54/58 | €41,816 | €33,653 | -€8,162 | -19.5% |
| Deferred charges and accrued income | 490/1 | €2,621 | €389 | -€2,232 | -85.2% |
| Total equity and liabilities | 10/49 | €491,793 | €522,059 | +€30,267 | +6.2% |
| Equity | 10/15 | €415,189 | €444,095 | +€28,906 | +7.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €396,589 | €425,495 | +€28,906 | +7.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €39,959 | €39,959 | = | 0.0% |
| Distributable reserves | 133 | €354,770 | €383,676 | +€28,906 | +8.1% |
| Amounts payable | 17/49 | €76,604 | €77,964 | +€1,361 | +1.8% |
| Amounts payable within one year | 42/48 | €75,783 | €60,861 | -€14,922 | -19.7% |
| Trade debts | 44 | €6,195 | €6,697 | +€502 | +8.1% |
| Suppliers | 440/4 | €6,195 | €6,697 | +€502 | +8.1% |
| Taxes, remuneration and social security | 45 | €3,529 | €1,074 | -€2,454 | -69.6% |
| Taxes | 450/3 | €3,529 | €1,074 | -€2,454 | -69.6% |
| Other amounts payable | 47/48 | €66,059 | €53,089 | -€12,970 | -19.6% |
| Accrued charges and deferred income | 492/3 | €821 | €17,104 | +€16,283 | +1983.2% |
| Remuneration, social security and pensions | 62 | €596 | €607 | +€11 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,484 | €4,231 | +€747 | +21.4% |
| Other operating charges | 640/8 | €683 | €841 | +€158 | +23.1% |
| Gross operating margin | 9900 | €51,181 | €50,681 | -€500 | -1.0% |
| Operating profit (loss) | 9901 | €46,417 | €45,001 | -€1,416 | -3.1% |
| Financial income | 75/76B | €440 | €2,529 | +€2,090 | +475.3% |
| Recurring financial income | 75 | €440 | €2,529 | +€2,090 | +475.3% |
| Non-recurring financial income | 76B | €440 | - | -€440 | |
| Financial charges | 65/66B | €4,108 | €3,718 | -€390 | -9.5% |
| Recurring financial charges | 65 | €4,108 | €3,718 | -€390 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €42,749 | €43,813 | +€1,064 | +2.5% |
| Income taxes | 67/77 | €12,294 | €14,907 | +€2,612 | +21.2% |
| Profit (loss) for the period | 9904 | €30,454 | €28,906 | -€1,548 | -5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,454 | €28,906 | -€1,548 | -5.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.