LexPrime Consulting: 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.
LexPrime Consulting
Largest movements
- Receivables within one year +€37,742
up €37,742 (+116%), from €32,510 to €70,252
of which Trade receivables: +€36,524
- Cash -€11,743
down €11,743 (-48.2%), from €24,382 to €12,639
mainly Receivables within one year (-€37,742) and Contributions, distributions and other (-€14,750)
- Trade debts +€8,595
up €8,595 (+386%), from €2,227 to €10,821
- Debts after one year +€7,529
new in 2025: €7,529
- Tax, wage and social debts +€5,952
up €5,952 (+17.8%), from €33,426 to €39,378
of which Taxes: +€6,018
- Current portion of long-term debt -€4,697
down €4,697 (-41.4%), from €11,335 to €6,638
- Profit (loss) carried forward +€4,646
up €4,646 (+65.2%), from €7,131 to €11,778
- Gross operating margin +€20,364
up €20,364 (+201%), from €10,155 to €30,520
- Taxes +€4,310
up €4,310 (+189%), from €2,282 to €6,592
- Financial income +€934
up €934 (+47,164%), from €2 to €936
- Financial charges -€693
down €693 (-33.1%), from €2,093 to €1,400
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 | €57,119 | €83,144 | +€26,025 | +45.6% |
| Fixed assets | 21/28 | €60 | €60 | = | 0.0% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €57,059 | €83,084 | +€26,025 | +45.6% |
| Amounts receivable within one year | 40/41 | €32,510 | €70,252 | +€37,742 | +116% |
| Trade receivables | 40 | €15,910 | €52,434 | +€36,524 | +230% |
| Other amounts receivable | 41 | €16,601 | €17,818 | +€1,217 | +7.3% |
| Cash at bank and in hand | 54/58 | €24,382 | €12,639 | -€11,743 | -48.2% |
| Deferred charges and accrued income | 490/1 | €167 | €194 | +€27 | +15.9% |
| Total equity and liabilities | 10/49 | €57,119 | €83,144 | +€26,025 | +45.6% |
| Equity | 10/15 | €10,131 | €18,778 | +€8,646 | +85.3% |
| Contributions | 10/11 | €3,000 | €7,000 | +€4,000 | +133% |
| Profit (loss) carried forward | 14 | €7,131 | €11,778 | +€4,646 | +65.2% |
| Amounts payable | 17/49 | €46,988 | €64,366 | +€17,379 | +37.0% |
| Amounts payable after more than one year | 17 | - | €7,529 | +€7,529 | |
| Financial debts | 170/4 | - | €7,529 | +€7,529 | |
| Amounts payable within one year | 42/48 | €46,988 | €56,837 | +€9,849 | +21.0% |
| Current portion of amounts payable after more than one year | 42 | €11,335 | €6,638 | -€4,697 | -41.4% |
| Trade debts | 44 | €2,227 | €10,821 | +€8,595 | +386% |
| Suppliers | 440/4 | €2,227 | €10,821 | +€8,595 | +386% |
| Taxes, remuneration and social security | 45 | €33,426 | €39,378 | +€5,952 | +17.8% |
| Taxes | 450/3 | €33,360 | €39,378 | +€6,018 | +18.0% |
| Remuneration and social security | 454/9 | €66 | €0 | -€66 | -100% |
| Other operating charges | 640/8 | €196 | €67 | -€129 | -65.9% |
| Gross operating margin | 9900 | €10,155 | €30,520 | +€20,364 | +201% |
| Operating profit (loss) | 9901 | €9,960 | €30,453 | +€20,493 | +206% |
| Financial income | 75/76B | €2 | €936 | +€934 | +47,164% |
| Recurring financial income | 75 | €2 | €936 | +€934 | +47,164% |
| Financial charges | 65/66B | €2,093 | €1,400 | -€693 | -33.1% |
| Recurring financial charges | 65 | €2,093 | €1,400 | -€693 | -33.1% |
| Profit (loss) for the period before taxes | 9903 | €7,869 | €29,989 | +€22,120 | +281% |
| Income taxes | 67/77 | €2,282 | €6,592 | +€4,310 | +189% |
| Profit (loss) for the period | 9904 | €5,587 | €23,396 | +€17,810 | +319% |
| Profit (loss) for the period to be appropriated | 9905 | €5,587 | €23,396 | +€17,810 | +319% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.