LexiQ: 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.
LexiQ
Largest movements
- Cash -€17,808
down €17,808 (-15.8%), from €113,000 to €95,192
mainly Contributions, distributions and other (-€157,785) and Trade debts (-€18,615)
- Receivables within one year -€11,300
down €11,300 (-7.0%), from €161,924 to €150,624
of which Trade receivables: -€19,908
- Tangible fixed assets -€10,547
down €10,547 (-22.8%), from €46,317 to €35,770
of which Furniture and vehicles: -€8,698
- Current investments +€10,121
new in 2025: €10,121
- Profit (loss) carried forward -€151,892
down €151,892 (-91.8%), from €165,470 to €13,578
- Other debts +€132,039
up €132,039 (+1,221%), from €10,815 to €142,853
- Tax, wage and social debts +€21,494
up €21,494 (+52.1%), from €41,223 to €62,718
of which Remuneration and social security: +€21,987
- Trade debts -€18,615
down €18,615 (-31.5%), from €59,156 to €40,541
- Debts after one year -€12,622
down €12,622 (-49.4%), from €25,576 to €12,954
- Gross operating margin -€54,956
down €54,956 (-17.8%), from €308,300 to €253,344
- Staff costs +€43,118
up €43,118 (+31.6%), from €136,260 to €179,378
- Taxes -€18,668
down €18,668 (-84.6%), from €22,062 to €3,394
- Other operating charges -€8,972
down €8,972 (-17.1%), from €52,345 to €43,373
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 | €324,538 | €295,265 | -€29,273 | -9.0% |
| Fixed assets | 21/28 | €47,079 | €36,533 | -€10,547 | -22.4% |
| Tangible fixed assets | 22/27 | €46,317 | €35,770 | -€10,547 | -22.8% |
| Plant, machinery and equipment | 23 | €8,039 | €6,190 | -€1,849 | -23.0% |
| Furniture and vehicles | 24 | €38,278 | €29,580 | -€8,698 | -22.7% |
| Financial fixed assets | 28 | €762 | €762 | = | 0.0% |
| Current assets | 29/58 | €277,458 | €258,732 | -€18,726 | -6.7% |
| Amounts receivable within one year | 40/41 | €161,924 | €150,624 | -€11,300 | -7.0% |
| Trade receivables | 40 | €161,924 | €142,016 | -€19,908 | -12.3% |
| Other amounts receivable | 41 | - | €8,608 | +€8,608 | |
| Current investments | 50/53 | - | €10,121 | +€10,121 | |
| Cash at bank and in hand | 54/58 | €113,000 | €95,192 | -€17,808 | -15.8% |
| Deferred charges and accrued income | 490/1 | €2,535 | €2,796 | +€261 | +10.3% |
| Total equity and liabilities | 10/49 | €324,538 | €295,265 | -€29,273 | -9.0% |
| Equity | 10/15 | €175,470 | €23,578 | -€151,892 | -86.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €165,470 | €13,578 | -€151,892 | -91.8% |
| Amounts payable | 17/49 | €149,068 | €271,688 | +€122,620 | +82.3% |
| Amounts payable after more than one year | 17 | €25,576 | €12,954 | -€12,622 | -49.4% |
| Financial debts | 170/4 | €25,576 | €12,954 | -€12,622 | -49.4% |
| Amounts payable within one year | 42/48 | €123,492 | €258,734 | +€135,242 | +110% |
| Current portion of amounts payable after more than one year | 42 | €12,299 | €12,622 | +€323 | +2.6% |
| Trade debts | 44 | €59,156 | €40,541 | -€18,615 | -31.5% |
| Suppliers | 440/4 | €59,156 | €40,541 | -€18,615 | -31.5% |
| Taxes, remuneration and social security | 45 | €41,223 | €62,718 | +€21,494 | +52.1% |
| Taxes | 450/3 | €33,871 | €33,379 | -€492 | -1.5% |
| Remuneration and social security | 454/9 | €7,352 | €29,339 | +€21,987 | +299% |
| Other amounts payable | 47/48 | €10,815 | €142,853 | +€132,039 | +1,221% |
| Remuneration, social security and pensions | 62 | €136,260 | €179,378 | +€43,118 | +31.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,308 | €19,297 | +€1,990 | +11.5% |
| Other operating charges | 640/8 | €52,345 | €43,373 | -€8,972 | -17.1% |
| Gross operating margin | 9900 | €308,300 | €253,344 | -€54,956 | -17.8% |
| Operating profit (loss) | 9901 | €102,387 | €11,296 | -€91,091 | -89.0% |
| Financial income | 75/76B | - | €194 | +€194 | |
| Recurring financial income | 75 | - | €194 | +€194 | |
| Financial charges | 65/66B | €1,601 | €2,204 | +€602 | +37.6% |
| Recurring financial charges | 65 | €1,601 | €2,204 | +€602 | +37.6% |
| Profit (loss) for the period before taxes | 9903 | €100,786 | €9,287 | -€91,499 | -90.8% |
| Income taxes | 67/77 | €22,062 | €3,394 | -€18,668 | -84.6% |
| Profit (loss) for the period | 9904 | €78,724 | €5,893 | -€72,831 | -92.5% |
| Profit (loss) for the period to be appropriated | 9905 | €78,724 | €5,893 | -€72,831 | -92.5% |
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 25 October 2026 via checked.be.