LEXOM: 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.
LEXOM
Largest movements
- Cash +€25,138
up €25,138 (+26.6%), from €94,539 to €119,678
mainly Net result for the year (+€39,993) and Depreciation (+€13,443)
- Tangible fixed assets -€11,748
down €11,748 (-23.6%), from €49,868 to €38,120
- Receivables within one year -€2,479
down €2,479 (-12.4%), from €20,053 to €17,574
of which Other amounts receivable: -€3,881
- Reserves +€18,790
up €18,790 (+17.9%), from €105,260 to €124,050
of which Distributable reserves: +€18,790
- Debts after one year -€10,256
down €10,256 (-51.1%), from €20,076 to €9,820
- Tax, wage and social debts +€3,314
up €3,314 (+19.8%), from €16,731 to €20,045
- Gross operating margin -€1,244
down €1,244 (-1.6%), from €76,015 to €74,771
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 | €164,843 | €175,778 | +€10,935 | +6.6% |
| Fixed assets | 21/28 | €49,868 | €38,120 | -€11,748 | -23.6% |
| Tangible fixed assets | 22/27 | €49,868 | €38,120 | -€11,748 | -23.6% |
| Furniture and vehicles | 24 | €49,868 | €38,120 | -€11,748 | -23.6% |
| Current assets | 29/58 | €114,975 | €137,658 | +€22,683 | +19.7% |
| Amounts receivable within one year | 40/41 | €20,053 | €17,574 | -€2,479 | -12.4% |
| Trade receivables | 40 | €13,053 | €14,455 | +€1,402 | +10.7% |
| Other amounts receivable | 41 | €7,000 | €3,119 | -€3,881 | -55.4% |
| Cash at bank and in hand | 54/58 | €94,539 | €119,678 | +€25,138 | +26.6% |
| Deferred charges and accrued income | 490/1 | €382 | €406 | +€24 | +6.2% |
| Total equity and liabilities | 10/49 | €164,843 | €175,778 | +€10,935 | +6.6% |
| Equity | 10/15 | €94,691 | €113,483 | +€18,793 | +19.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €105,260 | €124,050 | +€18,790 | +17.9% |
| 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 | €103,400 | €122,190 | +€18,790 | +18.2% |
| Profit (loss) carried forward | 14 | -€22,969 | -€22,967 | +€3 | 0.0% |
| Amounts payable | 17/49 | €70,152 | €62,294 | -€7,858 | -11.2% |
| Amounts payable after more than one year | 17 | €20,076 | €9,820 | -€10,256 | -51.1% |
| Financial debts | 170/4 | €20,076 | €9,820 | -€10,256 | -51.1% |
| Amounts payable within one year | 42/48 | €50,076 | €52,474 | +€2,398 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €9,799 | €10,256 | +€456 | +4.7% |
| Trade debts | 44 | €1,706 | €973 | -€733 | -43.0% |
| Suppliers | 440/4 | €1,706 | €973 | -€733 | -43.0% |
| Taxes, remuneration and social security | 45 | €16,731 | €20,045 | +€3,314 | +19.8% |
| Taxes | 450/3 | €16,731 | €20,045 | +€3,314 | +19.8% |
| Other amounts payable | 47/48 | €21,840 | €21,200 | -€640 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,414 | €13,443 | +€30 | +0.2% |
| Other operating charges | 640/8 | €1,042 | €1,092 | +€50 | +4.8% |
| Non-recurring operating charges | 66A | - | €323 | +€323 | |
| Gross operating margin | 9900 | €76,015 | €74,771 | -€1,244 | -1.6% |
| Operating profit (loss) | 9901 | €61,560 | €59,913 | -€1,647 | -2.7% |
| Financial income | 75/76B | €527 | €659 | +€132 | +25.1% |
| Recurring financial income | 75 | €527 | €659 | +€132 | +25.1% |
| Financial charges | 65/66B | €1,643 | €1,211 | -€432 | -26.3% |
| Recurring financial charges | 65 | €1,643 | €1,211 | -€432 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €60,444 | €59,361 | -€1,083 | -1.8% |
| Income taxes | 67/77 | €19,239 | €19,368 | +€129 | +0.7% |
| Profit (loss) for the period | 9904 | €41,205 | €39,993 | -€1,212 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €41,205 | €39,993 | -€1,212 | -2.9% |
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 16 October 2026 via checked.be.