LEXTRA: 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.
LEXTRA
Largest movements
- Tangible fixed assets -€261,549
down €261,549 (-91.3%), from €286,391 to €24,842
of which Land and buildings: -€256,753
- Cash +€158,666
up €158,666 (+10100.5%), from €1,571 to €160,237
mainly Investment in fixed assets (net) (+€254,133) and Net result for the year (+€58,794)
- Receivables within one year +€10,174
up €10,174 (+144.7%), from €7,030 to €17,204
of which Other amounts receivable: +€17,204
- Debts after one year -€100,383
down €100,383 (-100.0%), from €100,383 to €0
- Other debts +€40,947
up €40,947 (+21056.6%), from €194 to €41,141
- Reserves -€33,714
down €33,714 (-19.0%), from €177,666 to €143,952
of which Distributable reserves: -€33,714
- Profit (loss) carried forward +€28,256
up €28,256, from -€28,256 to €0
- Current portion of long-term debt -€21,663
down €21,663 (-100.0%), from €21,663 to €0
- Gross operating margin +€72,099
up €72,099 (+333.1%), from €21,643 to €93,743
- Taxes +€14,803
up €14,803 (+3237.3%), from €457 to €15,260
- Depreciation -€10,662
down €10,662 (-59.0%), from €18,078 to €7,415
- Other operating charges +€1,772
up €1,772 (+58.4%), from €3,038 to €4,810
- Financial charges +€1,624
up €1,624 (+27.8%), from €5,839 to €7,463
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 | €296,241 | €205,258 | -€90,983 | -30.7% |
| Fixed assets | 21/28 | €286,439 | €24,890 | -€261,549 | -91.3% |
| Tangible fixed assets | 22/27 | €286,391 | €24,842 | -€261,549 | -91.3% |
| Land and buildings | 22 | €256,753 | €0 | -€256,753 | -100.0% |
| Plant, machinery and equipment | 23 | €941 | €466 | -€476 | -50.5% |
| Furniture and vehicles | 24 | €5,318 | €2,920 | -€2,398 | -45.1% |
| Other tangible fixed assets | 26 | €23,379 | €21,456 | -€1,923 | -8.2% |
| Financial fixed assets | 28 | €48 | €48 | = | 0.0% |
| Current assets | 29/58 | €9,802 | €180,368 | +€170,566 | +1740.2% |
| Amounts receivable within one year | 40/41 | €7,030 | €17,204 | +€10,174 | +144.7% |
| Trade receivables | 40 | €7,030 | €0 | -€7,030 | -100.0% |
| Other amounts receivable | 41 | €0 | €17,204 | +€17,204 | |
| Cash at bank and in hand | 54/58 | €1,571 | €160,237 | +€158,666 | +10100.5% |
| Deferred charges and accrued income | 490/1 | €1,201 | €2,927 | +€1,726 | +143.7% |
| Total equity and liabilities | 10/49 | €296,241 | €205,258 | -€90,983 | -30.7% |
| Equity | 10/15 | €156,351 | €150,893 | -€5,458 | -3.5% |
| Contributions | 10/11 | €6,941 | €6,941 | = | 0.0% |
| Reserves | 13 | €177,666 | €143,952 | -€33,714 | -19.0% |
| Tax-exempt reserves | 132 | €20 | €20 | = | 0.0% |
| Distributable reserves | 133 | €177,646 | €143,932 | -€33,714 | -19.0% |
| Profit (loss) carried forward | 14 | -€28,256 | €0 | +€28,256 | |
| Amounts payable | 17/49 | €139,890 | €54,365 | -€85,525 | -61.1% |
| Amounts payable after more than one year | 17 | €100,383 | €0 | -€100,383 | -100.0% |
| Financial debts | 170/4 | €100,383 | €0 | -€100,383 | -100.0% |
| Amounts payable within one year | 42/48 | €38,782 | €54,365 | +€15,583 | +40.2% |
| Current portion of amounts payable after more than one year | 42 | €21,663 | €0 | -€21,663 | -100.0% |
| Trade debts | 44 | €6,616 | €13,224 | +€6,608 | +99.9% |
| Suppliers | 440/4 | €6,616 | €13,224 | +€6,608 | +99.9% |
| Taxes, remuneration and social security | 45 | €10,310 | €0 | -€10,310 | -100.0% |
| Taxes | 450/3 | €10,310 | €0 | -€10,310 | -100.0% |
| Other amounts payable | 47/48 | €194 | €41,141 | +€40,947 | +21056.6% |
| Accrued charges and deferred income | 492/3 | €724 | €0 | -€724 | -100.0% |
| Non-recurring operating income | 76A | €0 | €160,867 | +€160,867 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,078 | €7,415 | -€10,662 | -59.0% |
| Other operating charges | 640/8 | €3,038 | €4,810 | +€1,772 | +58.4% |
| Gross operating margin | 9900 | €21,643 | €93,743 | +€72,099 | +333.1% |
| Operating profit (loss) | 9901 | €528 | €81,517 | +€80,989 | +15327.8% |
| Financial income | 75/76B | €1,012 | €0 | -€1,012 | -100.0% |
| Recurring financial income | 75 | €1,012 | €0 | -€1,012 | -100.0% |
| Financial charges | 65/66B | €5,839 | €7,463 | +€1,624 | +27.8% |
| Recurring financial charges | 65 | €5,839 | €7,463 | +€1,624 | +27.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,299 | €74,054 | +€78,353 | |
| Income taxes | 67/77 | €457 | €15,260 | +€14,803 | +3237.3% |
| Profit (loss) for the period | 9904 | -€4,756 | €58,794 | +€63,550 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,756 | €58,794 | +€63,550 |
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 6 October 2026 via checked.be.