LEXIM: 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.
LEXIM
Largest movements
- Receivables within one year +€5,734
up €5,734 (+29.6%), from €19,400 to €25,134
- Financial fixed assets +€4,000
up €4,000 (+25.8%), from €15,500 to €19,500
- Tangible fixed assets -€1,566
down €1,566 (-33.4%), from €4,692 to €3,126
- Cash +€783
up €783 (+4.2%), from €18,798 to €19,581
mainly Tax, wage and social debts (+€21,054) and Depreciation (+€2,827)
- Tax, wage and social debts +€21,054
up €21,054 (+354%), from €5,947 to €27,001
of which Remuneration and social security: +€18,023
- Profit (loss) carried forward -€5,907
down €5,907 (-72.1%), from €8,190 to €2,284
- Other debts -€4,400
down €4,400 (-12.1%), from €36,330 to €31,930
- Trade debts -€1,290
down €1,290 (-44.1%), from €2,923 to €1,633
- Turnover +€155,282
new in 2026: €155,282
- Purchases and services +€106,812
new in 2026: €106,812
- Staff costs +€53,426
new in 2026: €53,426
- Gross operating margin +€37,529
up €37,529 (+263%), from €14,274 to €51,803
- Taxes -€2,213
no longer reported in 2026 (was €2,213)
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,390 | €67,848 | +€9,457 | +16.2% |
| Fixed assets | 21/28 | €20,192 | €22,626 | +€2,434 | +12.1% |
| Tangible fixed assets | 22/27 | €4,692 | €3,126 | -€1,566 | -33.4% |
| Furniture and vehicles | 24 | €4,692 | €3,126 | -€1,566 | -33.4% |
| Financial fixed assets | 28 | €15,500 | €19,500 | +€4,000 | +25.8% |
| Current assets | 29/58 | €38,198 | €45,222 | +€7,024 | +18.4% |
| Amounts receivable within one year | 40/41 | €19,400 | €25,134 | +€5,734 | +29.6% |
| Trade receivables | 40 | €19,400 | €25,134 | +€5,734 | +29.6% |
| Cash at bank and in hand | 54/58 | €18,798 | €19,581 | +€783 | +4.2% |
| Deferred charges and accrued income | 490/1 | - | €507 | +€507 | |
| Total equity and liabilities | 10/49 | €58,390 | €67,848 | +€9,457 | +16.2% |
| Equity | 10/15 | €13,190 | €7,284 | -€5,907 | -44.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,190 | €2,284 | -€5,907 | -72.1% |
| Amounts payable | 17/49 | €45,200 | €60,564 | +€15,364 | +34.0% |
| Amounts payable within one year | 42/48 | €45,200 | €60,564 | +€15,364 | +34.0% |
| Trade debts | 44 | €2,923 | €1,633 | -€1,290 | -44.1% |
| Suppliers | 440/4 | €2,923 | €1,633 | -€1,290 | -44.1% |
| Taxes, remuneration and social security | 45 | €5,947 | €27,001 | +€21,054 | +354% |
| Taxes | 450/3 | €5,947 | €8,978 | +€3,031 | +51.0% |
| Remuneration and social security | 454/9 | - | €18,023 | +€18,023 | |
| Other amounts payable | 47/48 | €36,330 | €31,930 | -€4,400 | -12.1% |
| Turnover | 70 | - | €155,282 | +€155,282 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €106,812 | +€106,812 | |
| Remuneration, social security and pensions | 62 | - | €53,426 | +€53,426 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,808 | €2,827 | +€19 | +0.7% |
| Other operating charges | 640/8 | €1,048 | €1,271 | +€222 | +21.2% |
| Gross operating margin | 9900 | €14,274 | €51,803 | +€37,529 | +263% |
| Operating profit (loss) | 9901 | €10,418 | -€5,721 | -€16,138 | |
| Financial income | 75/76B | €0 | €1 | +€1 | +5,900% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +5,900% |
| Financial charges | 65/66B | €15 | €186 | +€172 | +1,184% |
| Recurring financial charges | 65 | €15 | €186 | +€172 | +1,184% |
| Profit (loss) for the period before taxes | 9903 | €10,403 | -€5,907 | -€16,310 | |
| Income taxes | 67/77 | €2,213 | - | -€2,213 | |
| Profit (loss) for the period | 9904 | €8,190 | -€5,907 | -€14,097 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,190 | -€5,907 | -€14,097 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.