Lexime: 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.
Lexime
Largest movements
- Cash +€126,011
up €126,011 (+122%), from €103,259 to €229,269
mainly Net result for the year (+€86,422) and Other debts (+€55,155)
- Receivables within one year -€45,985
down €45,985 (-37.4%), from €123,100 to €77,115
of which Trade receivables: -€38,506
- Tangible fixed assets +€27,406
up €27,406 (+11.3%), from €242,728 to €270,134
of which Land and buildings: +€31,079
- Receivables after one year +€9,000
up €9,000 (+17.3%), from €52,000 to €61,000
- Other debts +€55,155
up €55,155, from €0 to €55,155
- Reserves +€31,267
up €31,267 (+6.2%), from €503,463 to €534,730
- Tax, wage and social debts +€13,411
up €13,411 (+43.8%), from €30,601 to €44,012
- Trade debts +€10,231
up €10,231, from €0 to €10,231
- Gross operating margin -€19,689
down €19,689 (-12.5%), from €157,254 to €137,565
- Taxes -€12,494
down €12,494 (-26.3%), from €47,501 to €35,007
- Other operating charges -€1,817
down €1,817 (-35.9%), from €5,067 to €3,250
- Depreciation +€1,748
up €1,748 (+13.4%), from €13,081 to €14,829
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €535,064 | €645,157 | +€110,093 | +20.6% |
| Fixed assets | 21/28 | €242,728 | €270,134 | +€27,406 | +11.3% |
| Tangible fixed assets | 22/27 | €242,728 | €270,134 | +€27,406 | +11.3% |
| Land and buildings | 22 | €232,534 | €263,613 | +€31,079 | +13.4% |
| Plant, machinery and equipment | 23 | €93 | €0 | -€93 | -100% |
| Furniture and vehicles | 24 | €10,101 | €6,522 | -€3,580 | -35.4% |
| Current assets | 29/58 | €292,336 | €375,023 | +€82,686 | +28.3% |
| Amounts receivable after more than one year | 29 | €52,000 | €61,000 | +€9,000 | +17.3% |
| Other amounts receivable | 291 | €52,000 | €61,000 | +€9,000 | +17.3% |
| Amounts receivable within one year | 40/41 | €123,100 | €77,115 | -€45,985 | -37.4% |
| Trade receivables | 40 | €85,189 | €46,682 | -€38,506 | -45.2% |
| Other amounts receivable | 41 | €37,911 | €30,433 | -€7,479 | -19.7% |
| Cash at bank and in hand | 54/58 | €103,259 | €229,269 | +€126,011 | +122% |
| Deferred charges and accrued income | 490/1 | €13,977 | €7,638 | -€6,339 | -45.4% |
| Total equity and liabilities | 10/49 | €535,064 | €645,157 | +€110,093 | +20.6% |
| Equity | 10/15 | €504,463 | €535,730 | +€31,267 | +6.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €503,463 | €534,730 | +€31,267 | +6.2% |
| Distributable reserves | 133 | €503,463 | €534,730 | +€31,267 | +6.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €30,601 | €109,427 | +€78,826 | +258% |
| Amounts payable within one year | 42/48 | €30,601 | €109,398 | +€78,796 | +257% |
| Trade debts | 44 | €0 | €10,231 | +€10,231 | |
| Suppliers | 440/4 | €0 | €10,231 | +€10,231 | |
| Taxes, remuneration and social security | 45 | €30,601 | €44,012 | +€13,411 | +43.8% |
| Taxes | 450/3 | €30,601 | €44,012 | +€13,411 | +43.8% |
| Other amounts payable | 47/48 | €0 | €55,155 | +€55,155 | |
| Accrued charges and deferred income | 492/3 | - | €29 | +€29 | |
| Non-recurring operating income | 76A | - | €62,963 | +€62,963 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,081 | €14,829 | +€1,748 | +13.4% |
| Other operating charges | 640/8 | €5,067 | €3,250 | -€1,817 | -35.9% |
| Gross operating margin | 9900 | €157,254 | €137,565 | -€19,689 | -12.5% |
| Operating profit (loss) | 9901 | €139,105 | €119,485 | -€19,620 | -14.1% |
| Financial income | 75/76B | €866 | €2,006 | +€1,140 | +132% |
| Recurring financial income | 75 | €866 | €2,006 | +€1,140 | +132% |
| Financial charges | 65/66B | €24 | €63 | +€39 | +165% |
| Recurring financial charges | 65 | €24 | €63 | +€39 | +165% |
| Profit (loss) for the period before taxes | 9903 | €139,947 | €121,428 | -€18,519 | -13.2% |
| Income taxes | 67/77 | €47,501 | €35,007 | -€12,494 | -26.3% |
| Profit (loss) for the period | 9904 | €92,447 | €86,422 | -€6,025 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €92,447 | €86,422 | -€6,025 | -6.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.