LEXIUS MANAGEMENT: 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.
LEXIUS MANAGEMENT
Largest movements
- Receivables after one year -€28,351
down €28,351 (-46.2%), from €61,367 to €33,015
- Tangible fixed assets +€7,087
up €7,087 (+5.2%), from €135,568 to €142,654
of which Furniture and vehicles: +€18,313
- Receivables within one year -€4,231
down €4,231 (-11.9%), from €35,412 to €31,182
of which Other amounts receivable: -€3,363
- Profit (loss) carried forward -€17,989
new in 2025: -€17,989
- Debts after one year -€17,409
down €17,409 (-23.1%), from €75,244 to €57,836
- Current portion of long-term debt +€8,026
up €8,026 (+23.6%), from €33,951 to €41,977
- Trade debts +€7,963
up €7,963 (+149%), from €5,337 to €13,301
- Short-term financial debts -€5,000
no longer reported in 2025 (was €5,000)
- Gross operating margin -€13,840
down €13,840 (-34.1%), from €40,591 to €26,751
- Depreciation +€9,285
up €9,285 (+35.7%), from €26,015 to €35,300
- Financial income -€3,868
down €3,868 (-68.9%), from €5,613 to €1,746
- Other operating charges -€3,523
down €3,523 (-54.6%), from €6,458 to €2,935
- Financial charges +€2,896
up €2,896 (+55.7%), from €5,198 to €8,093
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 | €342,803 | €313,549 | -€29,254 | -8.5% |
| Fixed assets | 21/28 | €226,378 | €233,465 | +€7,087 | +3.1% |
| Tangible fixed assets | 22/27 | €135,568 | €142,654 | +€7,087 | +5.2% |
| Land and buildings | 22 | €85,698 | €80,425 | -€5,273 | -6.2% |
| Plant, machinery and equipment | 23 | €2,061 | €7,025 | +€4,964 | +241% |
| Furniture and vehicles | 24 | €30,196 | €48,509 | +€18,313 | +60.6% |
| Leasing and similar rights | 25 | €17,612 | €6,695 | -€10,917 | -62.0% |
| Financial fixed assets | 28 | €90,811 | €90,811 | = | 0.0% |
| Current assets | 29/58 | €116,425 | €80,084 | -€36,340 | -31.2% |
| Amounts receivable after more than one year | 29 | €61,367 | €33,015 | -€28,351 | -46.2% |
| Other amounts receivable | 291 | €61,367 | €33,015 | -€28,351 | -46.2% |
| Amounts receivable within one year | 40/41 | €35,412 | €31,182 | -€4,231 | -11.9% |
| Trade receivables | 40 | €29,622 | €28,755 | -€867 | -2.9% |
| Other amounts receivable | 41 | €5,790 | €2,427 | -€3,363 | -58.1% |
| Cash at bank and in hand | 54/58 | €16,118 | €12,969 | -€3,149 | -19.5% |
| Deferred charges and accrued income | 490/1 | €3,528 | €2,918 | -€610 | -17.3% |
| Total equity and liabilities | 10/49 | €342,803 | €313,549 | -€29,254 | -8.5% |
| Equity | 10/15 | €202,212 | €184,223 | -€17,989 | -8.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €196,012 | €196,012 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €194,152 | €194,152 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€17,989 | -€17,989 | |
| Amounts payable | 17/49 | €140,591 | €129,326 | -€11,265 | -8.0% |
| Amounts payable after more than one year | 17 | €75,244 | €57,836 | -€17,409 | -23.1% |
| Financial debts | 170/4 | €75,244 | €57,836 | -€17,409 | -23.1% |
| Amounts payable within one year | 42/48 | €65,347 | €71,490 | +€6,144 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €33,951 | €41,977 | +€8,026 | +23.6% |
| Financial debts | 43 | €5,000 | - | -€5,000 | |
| Credit institutions | 430/8 | €5,000 | - | -€5,000 | |
| Trade debts | 44 | €5,337 | €13,301 | +€7,963 | +149% |
| Suppliers | 440/4 | €5,337 | €13,301 | +€7,963 | +149% |
| Taxes, remuneration and social security | 45 | €21,059 | €16,212 | -€4,846 | -23.0% |
| Taxes | 450/3 | €21,059 | €16,212 | -€4,846 | -23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,015 | €35,300 | +€9,285 | +35.7% |
| Other operating charges | 640/8 | €6,458 | €2,935 | -€3,523 | -54.6% |
| Non-recurring operating charges | 66A | €3,581 | - | -€3,581 | |
| Gross operating margin | 9900 | €40,591 | €26,751 | -€13,840 | -34.1% |
| Operating profit (loss) | 9901 | €4,537 | -€11,484 | -€16,021 | |
| Financial income | 75/76B | €5,613 | €1,746 | -€3,868 | -68.9% |
| Recurring financial income | 75 | €5,613 | €1,746 | -€3,868 | -68.9% |
| Financial charges | 65/66B | €5,198 | €8,093 | +€2,896 | +55.7% |
| Recurring financial charges | 65 | €5,198 | €8,093 | +€2,896 | +55.7% |
| Profit (loss) for the period before taxes | 9903 | €4,953 | -€17,832 | -€22,785 | |
| Income taxes | 67/77 | €2,613 | €157 | -€2,456 | -94.0% |
| Profit (loss) for the period | 9904 | €2,340 | -€17,989 | -€20,328 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,340 | -€17,989 | -€20,328 |
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 25 October 2026 via checked.be.