LexTec: 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.
LexTec
Largest movements
- Receivables within one year +€50,568
up €50,568 (+274.7%), from €18,407 to €68,975
of which Other amounts receivable: +€49,243
- Cash -€13,608
no longer reported in 2025 (was €13,608)
mainly Receivables within one year (-€50,568) and Debts after one year (-€16,408)
- Tangible fixed assets -€8,809
down €8,809 (-40.8%), from €21,589 to €12,780
of which Leasing and similar rights: -€7,265
- Profit (loss) carried forward +€28,978
up €28,978, from -€9,916 to €19,062
- Debts after one year -€16,408
down €16,408 (-37.1%), from €44,278 to €27,870
- Other debts +€10,000
new in 2025: €10,000
- Short-term financial debts +€3,638
new in 2025: €3,638
- Tax, wage and social debts +€2,922
up €2,922 (+56.6%), from €5,164 to €8,086
- Taxes +€6,499
up €6,499 (+153.9%), from €4,224 to €10,723
- Gross operating margin +€4,272
up €4,272 (+8.9%), from €47,946 to €52,217
- Financial income +€1,643
up €1,643 (+284.4%), from €577 to €2,220
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 | €55,688 | €83,131 | +€27,443 | +49.3% |
| Fixed assets | 21/28 | €21,589 | €12,780 | -€8,809 | -40.8% |
| Tangible fixed assets | 22/27 | €21,589 | €12,780 | -€8,809 | -40.8% |
| Plant, machinery and equipment | 23 | €2,715 | €1,835 | -€880 | -32.4% |
| Furniture and vehicles | 24 | €2,236 | €1,571 | -€665 | -29.7% |
| Leasing and similar rights | 25 | €16,639 | €9,374 | -€7,265 | -43.7% |
| Current assets | 29/58 | €34,099 | €70,351 | +€36,253 | +106.3% |
| Amounts receivable within one year | 40/41 | €18,407 | €68,975 | +€50,568 | +274.7% |
| Trade receivables | 40 | €2,635 | €3,961 | +€1,325 | +50.3% |
| Other amounts receivable | 41 | €15,772 | €65,015 | +€49,243 | +312.2% |
| Cash at bank and in hand | 54/58 | €13,608 | - | -€13,608 | |
| Deferred charges and accrued income | 490/1 | €2,084 | €1,376 | -€708 | -34.0% |
| Total equity and liabilities | 10/49 | €55,688 | €83,131 | +€27,443 | +49.3% |
| Equity | 10/15 | -€6,916 | €22,062 | +€28,978 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,916 | €19,062 | +€28,978 | |
| Amounts payable | 17/49 | €62,605 | €61,069 | -€1,535 | -2.5% |
| Amounts payable after more than one year | 17 | €44,278 | €27,870 | -€16,408 | -37.1% |
| Financial debts | 170/4 | €44,278 | €27,870 | -€16,408 | -37.1% |
| Amounts payable within one year | 42/48 | €18,261 | €33,082 | +€14,821 | +81.2% |
| Current portion of amounts payable after more than one year | 42 | €7,593 | €7,733 | +€139 | +1.8% |
| Financial debts | 43 | - | €3,638 | +€3,638 | |
| Credit institutions | 430/8 | - | €3,638 | +€3,638 | |
| Trade debts | 44 | €5,504 | €3,626 | -€1,878 | -34.1% |
| Suppliers | 440/4 | €5,504 | €3,626 | -€1,878 | -34.1% |
| Taxes, remuneration and social security | 45 | €5,164 | €8,086 | +€2,922 | +56.6% |
| Taxes | 450/3 | €5,164 | €8,086 | +€2,922 | +56.6% |
| Other amounts payable | 47/48 | - | €10,000 | +€10,000 | |
| Accrued charges and deferred income | 492/3 | €66 | €117 | +€51 | +78.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,954 | €9,733 | -€221 | -2.2% |
| Other operating charges | 640/8 | €2,580 | €2,963 | +€382 | +14.8% |
| Gross operating margin | 9900 | €47,946 | €52,217 | +€4,272 | +8.9% |
| Operating profit (loss) | 9901 | €35,411 | €39,521 | +€4,110 | +11.6% |
| Financial income | 75/76B | €577 | €2,220 | +€1,643 | +284.4% |
| Recurring financial income | 75 | €577 | €2,220 | +€1,643 | +284.4% |
| Financial charges | 65/66B | €1,530 | €2,040 | +€510 | +33.3% |
| Recurring financial charges | 65 | €1,530 | €2,040 | +€510 | +33.3% |
| Profit (loss) for the period before taxes | 9903 | €34,459 | €39,701 | +€5,242 | +15.2% |
| Income taxes | 67/77 | €4,224 | €10,723 | +€6,499 | +153.9% |
| Profit (loss) for the period | 9904 | €30,235 | €28,978 | -€1,257 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,235 | €28,978 | -€1,257 | -4.2% |
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 10 October 2026 via checked.be.