LEXiT: 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.
LEXiT
Largest movements
- Receivables within one year -€62,793
down €62,793 (-79.8%), from €78,684 to €15,892
of which Trade receivables: -€59,228
- Intangible fixed assets -€6,000
down €6,000 (-50.0%), from €12,000 to €6,000
- Cash +€1,944
up €1,944 (+58.4%), from €3,331 to €5,275
mainly Receivables within one year (+€62,793) and Depreciation (+€6,000)
- Trade debts -€62,872
down €62,872 (-86.4%), from €72,757 to €9,886
- Profit (loss) carried forward -€8,988
down €8,988 (-14.8%), from -€60,707 to -€69,695
- Tax, wage and social debts +€5,011
new in 2022: €5,011
- Gross operating margin -€12,553
down €12,553, from €9,748 to -€2,805
- Other operating charges -€598
down €598 (-85.4%), from €700 to €102
- Depreciation -€350
down €350 (-5.5%), from €6,350 to €6,000
- Financial charges -€342
down €342 (-79.3%), from €432 to €89
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,300 | €27,452 | -€66,849 | -70.9% |
| Fixed assets | 21/28 | €12,285 | €6,285 | -€6,000 | -48.8% |
| Intangible fixed assets | 21 | €12,000 | €6,000 | -€6,000 | -50.0% |
| Financial fixed assets | 28 | €285 | €285 | = | 0.0% |
| Current assets | 29/58 | €82,015 | €21,167 | -€60,849 | -74.2% |
| Amounts receivable within one year | 40/41 | €78,684 | €15,892 | -€62,793 | -79.8% |
| Trade receivables | 40 | €65,209 | €5,980 | -€59,228 | -90.8% |
| Other amounts receivable | 41 | €13,476 | €9,911 | -€3,564 | -26.5% |
| Cash at bank and in hand | 54/58 | €3,331 | €5,275 | +€1,944 | +58.4% |
| Total equity and liabilities | 10/49 | €94,300 | €27,452 | -€66,849 | -70.9% |
| Equity | 10/15 | €21,543 | €12,555 | -€8,988 | -41.7% |
| Contributions | 10/11 | €82,250 | €82,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,707 | -€69,695 | -€8,988 | -14.8% |
| Amounts payable | 17/49 | €72,757 | €14,897 | -€57,860 | -79.5% |
| Amounts payable within one year | 42/48 | €72,757 | €14,897 | -€57,860 | -79.5% |
| Trade debts | 44 | €72,757 | €9,886 | -€62,872 | -86.4% |
| Suppliers | 440/4 | €72,757 | €9,886 | -€62,872 | -86.4% |
| Taxes, remuneration and social security | 45 | - | €5,011 | +€5,011 | |
| Taxes | 450/3 | - | €5,011 | +€5,011 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,350 | €6,000 | -€350 | -5.5% |
| Other operating charges | 640/8 | €700 | €102 | -€598 | -85.4% |
| Gross operating margin | 9900 | €9,748 | -€2,805 | -€12,553 | |
| Operating profit (loss) | 9901 | €2,698 | -€8,907 | -€11,605 | |
| Financial income | 75/76B | €22 | €8 | -€14 | -63.6% |
| Recurring financial income | 75 | €22 | €8 | -€14 | -63.6% |
| Financial charges | 65/66B | €432 | €89 | -€342 | -79.3% |
| Recurring financial charges | 65 | €432 | €89 | -€342 | -79.3% |
| Profit (loss) for the period before taxes | 9903 | €2,289 | -€8,988 | -€11,277 | |
| Profit (loss) for the period | 9904 | €2,289 | -€8,988 | -€11,277 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,289 | -€8,988 | -€11,277 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.