LexLau: 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.
LexLau
Largest movements
- Receivables within one year +€60,903
up €60,903 (+38.6%), from €157,723 to €218,626
- Tangible fixed assets -€19,346
down €19,346 (-53.8%), from €35,936 to €16,590
of which Furniture and vehicles: -€16,346
- Cash +€4,330
up €4,330 (+238.8%), from €1,813 to €6,144
mainly Trade debts (+€36,457) and Tax, wage and social debts (+€28,833)
- Trade debts +€36,457
up €36,457 (+35.9%), from €101,478 to €137,935
- Profit (loss) carried forward -€31,591
down €31,591 (-45.3%), from -€69,785 to -€101,377
- Tax, wage and social debts +€28,833
up €28,833 (+56.8%), from €50,760 to €79,593
of which Taxes: +€26,268
- Advances received +€9,650
up €9,650 (+16.8%), from €57,580 to €67,229
- Other debts +€2,540
new in 2024: €2,540
- Turnover +€118,540
up €118,540 (+55.7%), from €212,873 to €331,413
- Purchases and services +€65,494
up €65,494 (+42.1%), from €155,589 to €221,083
- Gross operating margin +€53,046
up €53,046 (+92.6%), from €57,284 to €110,330
- Staff costs +€30,439
up €30,439 (+34.2%), from €89,023 to €119,462
- Depreciation -€9,796
down €9,796 (-33.6%), from €29,142 to €19,346
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €204,910 | €250,797 | +€45,888 | +22.4% |
| Fixed assets | 21/28 | €43,545 | €24,199 | -€19,346 | -44.4% |
| Tangible fixed assets | 22/27 | €35,936 | €16,590 | -€19,346 | -53.8% |
| Furniture and vehicles | 24 | €16,346 | €0 | -€16,346 | -100.0% |
| Other tangible fixed assets | 26 | €19,590 | €16,590 | -€3,000 | -15.3% |
| Financial fixed assets | 28 | €7,609 | €7,609 | = | 0.0% |
| Current assets | 29/58 | €161,365 | €226,598 | +€65,234 | +40.4% |
| Amounts receivable within one year | 40/41 | €157,723 | €218,626 | +€60,903 | +38.6% |
| Trade receivables | 40 | €157,723 | €218,626 | +€60,903 | +38.6% |
| Current investments | 50/53 | €70 | €70 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,813 | €6,144 | +€4,330 | +238.8% |
| Deferred charges and accrued income | 490/1 | €1,759 | €1,759 | = | 0.0% |
| Total equity and liabilities | 10/49 | €204,910 | €250,797 | +€45,888 | +22.4% |
| Equity | 10/15 | -€59,785 | -€91,377 | -€31,591 | -52.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,785 | -€101,377 | -€31,591 | -45.3% |
| Amounts payable | 17/49 | €264,695 | €342,174 | +€77,479 | +29.3% |
| Amounts payable after more than one year | 17 | €54,876 | €54,876 | = | 0.0% |
| Financial debts | 170/4 | €54,876 | €54,876 | = | 0.0% |
| Amounts payable within one year | 42/48 | €209,819 | €287,298 | +€77,479 | +36.9% |
| Trade debts | 44 | €101,478 | €137,935 | +€36,457 | +35.9% |
| Suppliers | 440/4 | €101,478 | €137,935 | +€36,457 | +35.9% |
| Advances received on contracts in progress | 46 | €57,580 | €67,229 | +€9,650 | +16.8% |
| Taxes, remuneration and social security | 45 | €50,760 | €79,593 | +€28,833 | +56.8% |
| Taxes | 450/3 | €44,337 | €70,605 | +€26,268 | +59.2% |
| Remuneration and social security | 454/9 | €6,423 | €8,988 | +€2,565 | +39.9% |
| Other amounts payable | 47/48 | - | €2,540 | +€2,540 | |
| Turnover | 70 | €212,873 | €331,413 | +€118,540 | +55.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €155,589 | €221,083 | +€65,494 | +42.1% |
| Remuneration, social security and pensions | 62 | €89,023 | €119,462 | +€30,439 | +34.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,142 | €19,346 | -€9,796 | -33.6% |
| Other operating charges | 640/8 | €581 | €2,852 | +€2,271 | +391.1% |
| Gross operating margin | 9900 | €57,284 | €110,330 | +€53,046 | +92.6% |
| Operating profit (loss) | 9901 | -€61,462 | -€31,329 | +€30,132 | +49.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €948 | €262 | -€686 | -72.3% |
| Recurring financial charges | 65 | €948 | €262 | -€686 | -72.3% |
| Profit (loss) for the period before taxes | 9903 | -€62,409 | -€31,591 | +€30,818 | +49.4% |
| Profit (loss) for the period | 9904 | -€62,409 | -€31,591 | +€30,818 | +49.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€62,409 | -€31,591 | +€30,818 | +49.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.