LEXMASTER: 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.
LEXMASTER
Largest movements
- Receivables within one year +€8,181
up €8,181 (+909.5%), from €900 to €9,080
of which Trade receivables: +€7,539
- Cash -€1,061
down €1,061 (-97.3%), from €1,090 to €29
mainly Receivables within one year (-€8,181) and Debts after one year (-€4,275)
- Other debts +€7,479
up €7,479 (+8515.5%), from €88 to €7,567
- Debts after one year -€4,275
no longer reported in 2024 (was €4,275)
- Profit (loss) carried forward +€3,307
up €3,307 (+64.0%), from -€5,170 to -€1,862
- Trade debts +€1,796
new in 2024: €1,796
- Tax, wage and social debts -€661
down €661 (-98.3%), from €673 to €12
- Gross operating margin -€12,052
down €12,052 (-78.4%), from €15,363 to €3,311
- Depreciation -€11,733
no longer reported in 2024 (was €11,733)
- Taxes -€1,335
down €1,335, from €673 to -€661
- Financial charges -€331
down €331 (-45.2%), from €733 to €402
- Staff costs +€264
new in 2024: €264
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 | €11,976 | €18,982 | +€7,006 | +58.5% |
| Fixed assets | 21/28 | €9,872 | €9,872 | = | 0.0% |
| Tangible fixed assets | 22/27 | €9,872 | €9,872 | = | 0.0% |
| Furniture and vehicles | 24 | €9,872 | €9,872 | = | 0.0% |
| Current assets | 29/58 | €2,104 | €9,110 | +€7,006 | +333.0% |
| Amounts receivable within one year | 40/41 | €900 | €9,080 | +€8,181 | +909.5% |
| Trade receivables | 40 | - | €7,539 | +€7,539 | |
| Other amounts receivable | 41 | €900 | €1,541 | +€642 | +71.4% |
| Cash at bank and in hand | 54/58 | €1,090 | €29 | -€1,061 | -97.3% |
| Deferred charges and accrued income | 490/1 | €114 | - | -€114 | |
| Total equity and liabilities | 10/49 | €11,976 | €18,982 | +€7,006 | +58.5% |
| Equity | 10/15 | -€170 | €3,138 | +€3,307 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,170 | -€1,862 | +€3,307 | +64.0% |
| Amounts payable | 17/49 | €12,146 | €15,844 | +€3,698 | +30.4% |
| Amounts payable after more than one year | 17 | €4,275 | - | -€4,275 | |
| Financial debts | 170/4 | €4,275 | - | -€4,275 | |
| Amounts payable within one year | 42/48 | €7,871 | €15,844 | +€7,974 | +101.3% |
| Current portion of amounts payable after more than one year | 42 | €7,110 | €6,469 | -€640 | -9.0% |
| Trade debts | 44 | - | €1,796 | +€1,796 | |
| Suppliers | 440/4 | - | €1,796 | +€1,796 | |
| Taxes, remuneration and social security | 45 | €673 | €12 | -€661 | -98.3% |
| Taxes | 450/3 | €673 | €12 | -€661 | -98.3% |
| Other amounts payable | 47/48 | €88 | €7,567 | +€7,479 | +8515.5% |
| Remuneration, social security and pensions | 62 | - | €264 | +€264 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,733 | - | -€11,733 | |
| Other operating charges | 640/8 | €204 | - | -€204 | |
| Gross operating margin | 9900 | €15,363 | €3,311 | -€12,052 | -78.4% |
| Operating profit (loss) | 9901 | €3,426 | €3,047 | -€378 | -11.0% |
| Financial charges | 65/66B | €733 | €402 | -€331 | -45.2% |
| Recurring financial charges | 65 | €733 | €402 | -€331 | -45.2% |
| Profit (loss) for the period before taxes | 9903 | €2,693 | €2,646 | -€47 | -1.7% |
| Income taxes | 67/77 | €673 | -€661 | -€1,335 | |
| Profit (loss) for the period | 9904 | €2,020 | €3,307 | +€1,288 | +63.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,020 | €3,307 | +€1,288 | +63.8% |
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.