LEXOFIE: 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.
LEXOFIE
Largest movements
- Cash +€39,622
up €39,622 (+144%), from €27,586 to €67,208
mainly Net result for the year (+€42,244) and Depreciation (+€12,964)
- Tangible fixed assets -€11,174
down €11,174 (-21.4%), from €52,246 to €41,071
of which Furniture and vehicles: -€12,353
- Receivables within one year -€10,960
down €10,960 (-86.6%), from €12,651 to €1,692
of which Trade receivables: -€10,730
- Financial fixed assets +€6,000
new in 2025: €6,000
- Reserves +€42,244
up €42,244 (+298%), from €14,168 to €56,412
- Other debts -€11,999
down €11,999 (-76.7%), from €15,648 to €3,649
- Debts after one year -€10,687
down €10,687 (-29.5%), from €36,235 to €25,549
- Tax, wage and social debts +€3,276
up €3,276 (+37.3%), from €8,791 to €12,068
- Accrued charges and deferred income +€1,678
up €1,678 (+44.2%), from €3,793 to €5,471
- Gross operating margin +€39,464
up €39,464 (+126%), from €31,201 to €70,665
- Taxes +€8,445
up €8,445 (+240%), from €3,526 to €11,971
- Depreciation +€2,452
up €2,452 (+23.3%), from €10,512 to €12,964
- Other operating charges -€1,011
down €1,011 (-44.0%), from €2,295 to €1,284
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 | €92,841 | €116,335 | +€23,494 | +25.3% |
| Fixed assets | 21/28 | €52,246 | €47,071 | -€5,174 | -9.9% |
| Tangible fixed assets | 22/27 | €52,246 | €41,071 | -€11,174 | -21.4% |
| Plant, machinery and equipment | 23 | €1,747 | €2,926 | +€1,178 | +67.4% |
| Furniture and vehicles | 24 | €50,498 | €38,146 | -€12,353 | -24.5% |
| Financial fixed assets | 28 | - | €6,000 | +€6,000 | |
| Current assets | 29/58 | €40,595 | €69,264 | +€28,668 | +70.6% |
| Amounts receivable within one year | 40/41 | €12,651 | €1,692 | -€10,960 | -86.6% |
| Trade receivables | 40 | €11,494 | €764 | -€10,730 | -93.4% |
| Other amounts receivable | 41 | €1,158 | €928 | -€230 | -19.8% |
| Cash at bank and in hand | 54/58 | €27,586 | €67,208 | +€39,622 | +144% |
| Deferred charges and accrued income | 490/1 | €358 | €364 | +€6 | +1.8% |
| Total equity and liabilities | 10/49 | €92,841 | €116,335 | +€23,494 | +25.3% |
| Equity | 10/15 | €16,668 | €58,912 | +€42,244 | +253% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €14,168 | €56,412 | +€42,244 | +298% |
| Distributable reserves | 133 | €14,168 | €56,412 | +€42,244 | +298% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €76,173 | €57,423 | -€18,750 | -24.6% |
| Amounts payable after more than one year | 17 | €36,235 | €25,549 | -€10,687 | -29.5% |
| Financial debts | 170/4 | €36,235 | €25,549 | -€10,687 | -29.5% |
| Amounts payable within one year | 42/48 | €36,145 | €26,404 | -€9,741 | -27.0% |
| Financial debts | 43 | €10,297 | €10,687 | +€390 | +3.8% |
| Credit institutions | 430/8 | €10,297 | €10,687 | +€390 | +3.8% |
| Trade debts | 44 | €1,409 | €0 | -€1,409 | -100% |
| Suppliers | 440/4 | €1,409 | €0 | -€1,409 | -100% |
| Taxes, remuneration and social security | 45 | €8,791 | €12,068 | +€3,276 | +37.3% |
| Taxes | 450/3 | €8,791 | €12,068 | +€3,276 | +37.3% |
| Other amounts payable | 47/48 | €15,648 | €3,649 | -€11,999 | -76.7% |
| Accrued charges and deferred income | 492/3 | €3,793 | €5,471 | +€1,678 | +44.2% |
| Non-recurring operating income | 76A | €5,014 | €0 | -€5,014 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,512 | €12,964 | +€2,452 | +23.3% |
| Other operating charges | 640/8 | €2,295 | €1,284 | -€1,011 | -44.0% |
| Gross operating margin | 9900 | €31,201 | €70,665 | +€39,464 | +126% |
| Operating profit (loss) | 9901 | €18,394 | €56,417 | +€38,023 | +207% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €2,365 | €2,201 | -€163 | -6.9% |
| Recurring financial charges | 65 | €2,365 | €2,201 | -€163 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €16,029 | €54,216 | +€38,187 | +238% |
| Income taxes | 67/77 | €3,526 | €11,971 | +€8,445 | +240% |
| Profit (loss) for the period | 9904 | €12,503 | €42,244 | +€29,741 | +238% |
| Profit (loss) for the period to be appropriated | 9905 | €12,503 | €42,244 | +€29,741 | +238% |
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 22 October 2026 via checked.be.