LEXOS: 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.
LEXOS
Largest movements
- Current investments +€39,566
up €39,566 (+24.0%), from €165,000 to €204,566
- Receivables within one year +€10,151
up €10,151 (+2337.8%), from €434 to €10,585
- Tangible fixed assets -€4,994
down €4,994 (-18.5%), from €26,969 to €21,976
of which Furniture and vehicles: -€10,050
- Other debts +€127,084
up €127,084 (+76.7%), from €165,585 to €292,669
- Profit (loss) carried forward -€68,371
no longer reported in 2025 (was €68,371)
- Tax, wage and social debts -€15,973
down €15,973 (-39.9%), from €40,035 to €24,063
of which Taxes: -€14,973
- Gross operating margin +€21,039
up €21,039 (+22.1%), from €95,078 to €116,118
- Taxes +€6,375
up €6,375 (+31.8%), from €20,040 to €26,415
- Depreciation +€3,706
up €3,706 (+62.9%), from €5,895 to €9,601
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.
Cash bridge derived
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 | €276,337 | €319,033 | +€42,696 | +15.5% |
| Fixed assets | 21/28 | €26,969 | €21,976 | -€4,994 | -18.5% |
| Tangible fixed assets | 22/27 | €26,969 | €21,976 | -€4,994 | -18.5% |
| Furniture and vehicles | 24 | €26,969 | €16,919 | -€10,050 | -37.3% |
| Other tangible fixed assets | 26 | - | €5,057 | +€5,057 | |
| Current assets | 29/58 | €249,368 | €297,058 | +€47,690 | +19.1% |
| Amounts receivable within one year | 40/41 | €434 | €10,585 | +€10,151 | +2337.8% |
| Other amounts receivable | 41 | €434 | €10,585 | +€10,151 | +2337.8% |
| Current investments | 50/53 | €165,000 | €204,566 | +€39,566 | +24.0% |
| Cash at bank and in hand | 54/58 | €83,933 | €81,907 | -€2,027 | -2.4% |
| Total equity and liabilities | 10/49 | €276,337 | €319,033 | +€42,696 | +15.5% |
| Equity | 10/15 | €70,371 | €2,000 | -€68,371 | -97.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,371 | - | -€68,371 | |
| Amounts payable | 17/49 | €205,966 | €317,033 | +€111,067 | +53.9% |
| Amounts payable within one year | 42/48 | €205,966 | €317,033 | +€111,067 | +53.9% |
| Trade debts | 44 | €346 | €301 | -€44 | -12.8% |
| Suppliers | 440/4 | €346 | €301 | -€44 | -12.8% |
| Taxes, remuneration and social security | 45 | €40,035 | €24,063 | -€15,973 | -39.9% |
| Taxes | 450/3 | €39,035 | €24,063 | -€14,973 | -38.4% |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Other amounts payable | 47/48 | €165,585 | €292,669 | +€127,084 | +76.7% |
| Non-recurring operating income | 76A | - | €6,486 | +€6,486 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,895 | €9,601 | +€3,706 | +62.9% |
| Other operating charges | 640/8 | €705 | €545 | -€161 | -22.8% |
| Gross operating margin | 9900 | €95,078 | €116,118 | +€21,039 | +22.1% |
| Operating profit (loss) | 9901 | €88,478 | €105,972 | +€17,494 | +19.8% |
| Financial charges | 65/66B | €67 | €78 | +€10 | +15.1% |
| Recurring financial charges | 65 | €67 | €78 | +€10 | +15.1% |
| Profit (loss) for the period before taxes | 9903 | €88,411 | €105,895 | +€17,484 | +19.8% |
| Income taxes | 67/77 | €20,040 | €26,415 | +€6,375 | +31.8% |
| Profit (loss) for the period | 9904 | €68,371 | €79,480 | +€11,109 | +16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €68,371 | €79,480 | +€11,109 | +16.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.