Lexis Law: 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.
Lexis Law
Largest movements
- Cash +€47,496
up €47,496 (+357%), from €13,311 to €60,807
mainly Net result for the year (+€66,422) and Tax, wage and social debts (+€12,243)
- Tangible fixed assets +€17,222
new in 2025: €17,222
- Receivables within one year +€10,603
up €10,603 (+39.8%), from €26,620 to €37,223
of which Other amounts receivable: +€36,897
- Profit (loss) carried forward +€66,422
up €66,422 (+294%), from €22,557 to €88,979
- Tax, wage and social debts +€12,243
up €12,243 (+87.8%), from €13,949 to €26,192
- Trade debts -€3,345
down €3,345 (-97.7%), from €3,425 to €80
- Gross operating margin +€59,773
up €59,773 (+196%), from €30,513 to €90,286
- Taxes +€11,125
up €11,125 (+148%), from €7,519 to €18,644
- Depreciation +€3,778
new in 2025: €3,778
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 | €39,931 | €115,252 | +€75,321 | +189% |
| Fixed assets | 21/28 | - | €17,222 | +€17,222 | |
| Tangible fixed assets | 22/27 | - | €17,222 | +€17,222 | |
| Furniture and vehicles | 24 | - | €17,222 | +€17,222 | |
| Current assets | 29/58 | €39,931 | €98,030 | +€58,099 | +145% |
| Amounts receivable within one year | 40/41 | €26,620 | €37,223 | +€10,603 | +39.8% |
| Trade receivables | 40 | €26,620 | €326 | -€26,294 | -98.8% |
| Other amounts receivable | 41 | - | €36,897 | +€36,897 | |
| Cash at bank and in hand | 54/58 | €13,311 | €60,807 | +€47,496 | +357% |
| Total equity and liabilities | 10/49 | €39,931 | €115,252 | +€75,321 | +189% |
| Equity | 10/15 | €22,558 | €88,980 | +€66,422 | +294% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,557 | €88,979 | +€66,422 | +294% |
| Amounts payable | 17/49 | €17,373 | €26,272 | +€8,899 | +51.2% |
| Amounts payable within one year | 42/48 | €17,373 | €26,272 | +€8,899 | +51.2% |
| Trade debts | 44 | €3,425 | €80 | -€3,345 | -97.7% |
| Suppliers | 440/4 | €3,425 | €80 | -€3,345 | -97.7% |
| Taxes, remuneration and social security | 45 | €13,949 | €26,192 | +€12,243 | +87.8% |
| Taxes | 450/3 | €13,949 | €26,192 | +€12,243 | +87.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,778 | +€3,778 | |
| Other operating charges | 640/8 | €437 | €1,288 | +€851 | +195% |
| Gross operating margin | 9900 | €30,513 | €90,286 | +€59,773 | +196% |
| Operating profit (loss) | 9901 | €30,075 | €85,220 | +€55,144 | +183% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | - | €155 | +€155 | |
| Recurring financial charges | 65 | - | €155 | +€155 | |
| Profit (loss) for the period before taxes | 9903 | €30,075 | €85,067 | +€54,991 | +183% |
| Income taxes | 67/77 | €7,519 | €18,644 | +€11,125 | +148% |
| Profit (loss) for the period | 9904 | €22,557 | €66,422 | +€43,866 | +194% |
| Profit (loss) for the period to be appropriated | 9905 | €22,557 | €66,422 | +€43,866 | +194% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.