LEXSCOPE: 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.
LEXSCOPE
Largest movements
- Cash -€6,774
down €6,774 (-56.3%), from €12,036 to €5,262
mainly Net result for the year (-€3,700) and Receivables within one year (-€2,546)
- Receivables within one year +€2,546
up €2,546 (+65.4%), from €3,892 to €6,438
of which Other amounts receivable: +€6,246
- Profit (loss) carried forward -€3,700
down €3,700 (-67.5%), from €5,481 to €1,781
- Accrued charges and deferred income -€435
no longer reported in 2025 (was €435)
- Other operating charges +€3,700
new in 2025: €3,700
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €15,927 | €11,699 | -€4,228 | -26.5% |
| Current assets | 29/58 | €15,927 | €11,699 | -€4,228 | -26.5% |
| Amounts receivable within one year | 40/41 | €3,892 | €6,438 | +€2,546 | +65.4% |
| Trade receivables | 40 | €3,700 | - | -€3,700 | |
| Other amounts receivable | 41 | €192 | €6,438 | +€6,246 | +3258.3% |
| Cash at bank and in hand | 54/58 | €12,036 | €5,262 | -€6,774 | -56.3% |
| Total equity and liabilities | 10/49 | €15,927 | €11,699 | -€4,228 | -26.5% |
| Equity | 10/15 | €15,399 | €11,699 | -€3,700 | -24.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,595 | €18,595 | = | 0.0% |
| Uncalled capital | 101 | €12,395 | €12,395 | = | 0.0% |
| Reserves | 13 | €3,718 | €3,718 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Legal reserve | 130 | €3,718 | €3,718 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,481 | €1,781 | -€3,700 | -67.5% |
| Amounts payable | 17/49 | €528 | - | -€528 | |
| Amounts payable within one year | 42/48 | €93 | - | -€93 | |
| Trade debts | 44 | €93 | - | -€93 | |
| Suppliers | 440/4 | €93 | - | -€93 | |
| Accrued charges and deferred income | 492/3 | €435 | - | -€435 | |
| Other operating charges | 640/8 | - | €3,700 | +€3,700 | |
| Operating profit (loss) | 9901 | - | -€3,700 | -€3,700 | |
| Profit (loss) for the period before taxes | 9903 | - | -€3,700 | -€3,700 | |
| Profit (loss) for the period | 9904 | - | -€3,700 | -€3,700 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€3,700 | -€3,700 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.