LEXISAELS: what changed
Two fiscal 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.
LEXISAELS
Largest movements
- Tangible fixed assets +€10,418
new in 2025: €10,418
- Cash -€5,895
down €5,895 (-18.2%), from €32,367 to €26,472
mainly Contributions, distributions and other (-€20,706) and Investment in fixed assets (net) (-€11,265)
- Profit (loss) carried forward -€6,590
down €6,590 (-59.6%), from €11,065 to €4,475
- Tax, wage and social debts +€6,475
up €6,475 (+36.8%), from €17,574 to €24,050
of which Taxes: +€6,475
- Debts after one year +€4,997
new in 2025: €4,997
- Reserves -€4,000
down €4,000 (-84.9%), from €4,710 to €710
- Other debts +€3,000
up €3,000 (+20.0%), from €15,000 to €18,000
- Gross operating margin -€23,016
down €23,016 (-56.7%), from €40,570 to €17,553
- Taxes -€4,825
down €4,825 (-52.6%), from €9,168 to €4,343
- Other operating charges +€2,001
up €2,001 (+443.6%), from €451 to €2,453
- Depreciation -€1,909
down €1,909 (-69.3%), from €2,756 to €847
- Staff costs -€682
no longer reported in 2025 (was €682)
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.
Cash bridge derived
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 | €58,576 | €63,013 | +€4,437 | +7.6% |
| Fixed assets | 21/28 | - | €10,418 | +€10,418 | |
| Tangible fixed assets | 22/27 | - | €10,418 | +€10,418 | |
| Furniture and vehicles | 24 | - | €10,418 | +€10,418 | |
| Current assets | 29/58 | €58,576 | €52,595 | -€5,981 | -10.2% |
| Amounts receivable within one year | 40/41 | €26,209 | €26,123 | -€86 | -0.3% |
| Trade receivables | 40 | €4,119 | €8,559 | +€4,440 | +107.8% |
| Other amounts receivable | 41 | €22,090 | €17,564 | -€4,526 | -20.5% |
| Cash at bank and in hand | 54/58 | €32,367 | €26,472 | -€5,895 | -18.2% |
| Total equity and liabilities | 10/49 | €58,576 | €63,013 | +€4,437 | +7.6% |
| Equity | 10/15 | €21,775 | €11,185 | -€10,590 | -48.6% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €4,710 | €710 | -€4,000 | -84.9% |
| Distributable reserves | 133 | €4,710 | €710 | -€4,000 | -84.9% |
| Profit (loss) carried forward | 14 | €11,065 | €4,475 | -€6,590 | -59.6% |
| Amounts payable | 17/49 | €36,801 | €51,828 | +€15,027 | +40.8% |
| Amounts payable after more than one year | 17 | - | €4,997 | +€4,997 | |
| Financial debts | 170/4 | - | €4,997 | +€4,997 | |
| Amounts payable within one year | 42/48 | €36,476 | €46,831 | +€10,355 | +28.4% |
| Current portion of amounts payable after more than one year | 42 | €1,615 | €2,582 | +€967 | +59.9% |
| Trade debts | 44 | €2,286 | €2,199 | -€87 | -3.8% |
| Suppliers | 440/4 | €2,286 | €2,199 | -€87 | -3.8% |
| Taxes, remuneration and social security | 45 | €17,574 | €24,050 | +€6,475 | +36.8% |
| Taxes | 450/3 | €16,945 | €23,420 | +€6,475 | +38.2% |
| Remuneration and social security | 454/9 | €630 | €630 | = | 0.0% |
| Other amounts payable | 47/48 | €15,000 | €18,000 | +€3,000 | +20.0% |
| Accrued charges and deferred income | 492/3 | €325 | - | -€325 | |
| Remuneration, social security and pensions | 62 | €682 | - | -€682 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,756 | €847 | -€1,909 | -69.3% |
| Other operating charges | 640/8 | €451 | €2,453 | +€2,001 | +443.6% |
| Gross operating margin | 9900 | €40,570 | €17,553 | -€23,016 | -56.7% |
| Operating profit (loss) | 9901 | €36,680 | €14,254 | -€22,426 | -61.1% |
| Financial income | 75/76B | €1,367 | €1,064 | -€303 | -22.2% |
| Recurring financial income | 75 | €1,367 | €1,064 | -€303 | -22.2% |
| Financial charges | 65/66B | €853 | €859 | +€6 | +0.7% |
| Recurring financial charges | 65 | €853 | €859 | +€6 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €37,194 | €14,459 | -€22,734 | -61.1% |
| Income taxes | 67/77 | €9,168 | €4,343 | -€4,825 | -52.6% |
| Profit (loss) for the period | 9904 | €28,026 | €10,116 | -€17,910 | -63.9% |
| Profit (loss) for the period to be appropriated | 9905 | €28,026 | €10,116 | -€17,910 | -63.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.