Lexim Consulting: 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 Consulting
Largest movements
- Cash +€112,840
up €112,840 (+184%), from €61,194 to €174,034
mainly Trade debts (+€62,889) and Receivables within one year (+€45,422)
- Receivables within one year -€45,422
down €45,422 (-33.7%), from €134,617 to €89,195
of which Trade receivables: -€63,624
- Financial fixed assets +€7,000
new in 2025: €7,000
- Tangible fixed assets -€6,169
down €6,169 (-13.1%), from €47,243 to €41,075
of which Other tangible fixed assets: -€4,322
- Deferred charges and accrued income +€5,362
up €5,362 (+103%), from €5,224 to €10,586
- Trade debts +€62,889
up €62,889 (+112%), from €56,257 to €119,146
- Reserves +€28,471
up €28,471 (+18.3%), from €155,631 to €184,102
- Tax, wage and social debts -€17,748
down €17,748 (-29.8%), from €59,605 to €41,857
of which Taxes: -€17,908
- Gross operating margin -€65,381
down €65,381 (-57.7%), from €113,238 to €47,857
- Taxes -€10,436
down €10,436 (-47.0%), from €22,207 to €11,772
- Depreciation +€1,705
up €1,705 (+24.3%), from €7,032 to €8,737
- Financial income +€1,553
up €1,553 (+63.4%), from €2,448 to €4,001
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 | €365,278 | €438,890 | +€73,612 | +20.2% |
| Fixed assets | 21/28 | €47,243 | €48,075 | +€832 | +1.8% |
| Tangible fixed assets | 22/27 | €47,243 | €41,075 | -€6,169 | -13.1% |
| Plant, machinery and equipment | 23 | €3,605 | €3,111 | -€494 | -13.7% |
| Furniture and vehicles | 24 | €9,632 | €8,279 | -€1,353 | -14.0% |
| Other tangible fixed assets | 26 | €34,006 | €29,684 | -€4,322 | -12.7% |
| Financial fixed assets | 28 | - | €7,000 | +€7,000 | |
| Current assets | 29/58 | €318,035 | €390,815 | +€72,781 | +22.9% |
| Amounts receivable after more than one year | 29 | €117,000 | €117,000 | = | 0.0% |
| Other amounts receivable | 291 | €117,000 | €117,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €134,617 | €89,195 | -€45,422 | -33.7% |
| Trade receivables | 40 | €134,617 | €70,992 | -€63,624 | -47.3% |
| Other amounts receivable | 41 | - | €18,203 | +€18,203 | |
| Cash at bank and in hand | 54/58 | €61,194 | €174,034 | +€112,840 | +184% |
| Deferred charges and accrued income | 490/1 | €5,224 | €10,586 | +€5,362 | +103% |
| Total equity and liabilities | 10/49 | €365,278 | €438,890 | +€73,612 | +20.2% |
| Equity | 10/15 | €244,899 | €273,370 | +€28,471 | +11.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €155,631 | €184,102 | +€28,471 | +18.3% |
| Distributable reserves | 133 | €155,631 | €184,102 | +€28,471 | +18.3% |
| Profit (loss) carried forward | 14 | €84,267 | €84,267 | = | 0.0% |
| Amounts payable | 17/49 | €120,379 | €165,520 | +€45,141 | +37.5% |
| Amounts payable within one year | 42/48 | €120,379 | €165,520 | +€45,141 | +37.5% |
| Trade debts | 44 | €56,257 | €119,146 | +€62,889 | +112% |
| Suppliers | 440/4 | €56,257 | €119,146 | +€62,889 | +112% |
| Taxes, remuneration and social security | 45 | €59,605 | €41,857 | -€17,748 | -29.8% |
| Taxes | 450/3 | €46,680 | €28,772 | -€17,908 | -38.4% |
| Remuneration and social security | 454/9 | €12,925 | €13,084 | +€160 | +1.2% |
| Other amounts payable | 47/48 | €4,517 | €4,517 | = | 0.0% |
| Non-recurring operating income | 76A | - | €13,303 | +€13,303 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,032 | €8,737 | +€1,705 | +24.3% |
| Other operating charges | 640/8 | €1,682 | €1,888 | +€206 | +12.2% |
| Gross operating margin | 9900 | €113,238 | €47,857 | -€65,381 | -57.7% |
| Operating profit (loss) | 9901 | €104,524 | €37,232 | -€67,292 | -64.4% |
| Financial income | 75/76B | €2,448 | €4,001 | +€1,553 | +63.4% |
| Recurring financial income | 75 | €2,448 | €4,001 | +€1,553 | +63.4% |
| Financial charges | 65/66B | €497 | €990 | +€493 | +99.2% |
| Recurring financial charges | 65 | €497 | €990 | +€493 | +99.2% |
| Profit (loss) for the period before taxes | 9903 | €106,475 | €40,243 | -€66,232 | -62.2% |
| Income taxes | 67/77 | €22,207 | €11,772 | -€10,436 | -47.0% |
| Profit (loss) for the period | 9904 | €84,267 | €28,471 | -€55,796 | -66.2% |
| Profit (loss) for the period to be appropriated | 9905 | €84,267 | €28,471 | -€55,796 | -66.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.