Lextranja: 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.
Lextranja
Largest movements
- Cash +€153,974
up €153,974 (+57.3%), from €268,737 to €422,711
mainly Net result for the year (+€141,956) and Other debts (+€87,471)
- Receivables within one year -€27,336
down €27,336 (-17.3%), from €158,431 to €131,096
of which Trade receivables: -€38,627
- Intangible fixed assets -€10,000
down €10,000 (-25.0%), from €40,000 to €30,000
- Other debts +€87,471
up €87,471 (+3201.7%), from €2,732 to €90,203
- Reserves +€41,956
up €41,956 (+9.9%), from €424,388 to €466,344
- Debts after one year -€11,000
down €11,000 (-28.9%), from €38,000 to €27,000
- Gross operating margin -€33,559
down €33,559 (-14.3%), from €234,930 to €201,371
- Taxes -€7,908
down €7,908 (-14.0%), from €56,429 to €48,522
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 | €469,955 | €587,135 | +€117,180 | +24.9% |
| Fixed assets | 21/28 | €42,547 | €32,251 | -€10,296 | -24.2% |
| Intangible fixed assets | 21 | €40,000 | €30,000 | -€10,000 | -25.0% |
| Tangible fixed assets | 22/27 | €2,547 | €2,251 | -€296 | -11.6% |
| Plant, machinery and equipment | 23 | €2,547 | €2,251 | -€296 | -11.6% |
| Current assets | 29/58 | €427,408 | €554,884 | +€127,476 | +29.8% |
| Amounts receivable within one year | 40/41 | €158,431 | €131,096 | -€27,336 | -17.3% |
| Trade receivables | 40 | €156,810 | €118,183 | -€38,627 | -24.6% |
| Other amounts receivable | 41 | €1,621 | €12,912 | +€11,292 | +696.7% |
| Cash at bank and in hand | 54/58 | €268,737 | €422,711 | +€153,974 | +57.3% |
| Deferred charges and accrued income | 490/1 | €240 | €1,078 | +€838 | +350.0% |
| Total equity and liabilities | 10/49 | €469,955 | €587,135 | +€117,180 | +24.9% |
| Equity | 10/15 | €425,388 | €467,344 | +€41,956 | +9.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €424,388 | €466,344 | +€41,956 | +9.9% |
| Distributable reserves | 133 | €424,388 | €466,344 | +€41,956 | +9.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €44,567 | €119,791 | +€75,224 | +168.8% |
| Amounts payable after more than one year | 17 | €38,000 | €27,000 | -€11,000 | -28.9% |
| Financial debts | 170/4 | €38,000 | €27,000 | -€11,000 | -28.9% |
| Amounts payable within one year | 42/48 | €6,567 | €92,488 | +€85,921 | +1308.4% |
| Financial debts | 43 | - | €826 | +€826 | |
| Credit institutions | 430/8 | - | €826 | +€826 | |
| Trade debts | 44 | €2,105 | €57 | -€2,048 | -97.3% |
| Suppliers | 440/4 | €2,105 | €57 | -€2,048 | -97.3% |
| Taxes, remuneration and social security | 45 | €1,729 | €1,401 | -€328 | -19.0% |
| Taxes | 450/3 | €1,729 | €1,401 | -€328 | -19.0% |
| Other amounts payable | 47/48 | €2,732 | €90,203 | +€87,471 | +3201.7% |
| Accrued charges and deferred income | 492/3 | - | €303 | +€303 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,296 | €10,296 | = | 0.0% |
| Other operating charges | 640/8 | €2,359 | €400 | -€1,960 | -83.1% |
| Gross operating margin | 9900 | €234,930 | €201,371 | -€33,559 | -14.3% |
| Operating profit (loss) | 9901 | €222,274 | €190,675 | -€31,599 | -14.2% |
| Financial charges | 65/66B | €169 | €197 | +€28 | +16.7% |
| Recurring financial charges | 65 | €169 | €197 | +€28 | +16.7% |
| Profit (loss) for the period before taxes | 9903 | €222,105 | €190,478 | -€31,628 | -14.2% |
| Income taxes | 67/77 | €56,429 | €48,522 | -€7,908 | -14.0% |
| Profit (loss) for the period | 9904 | €165,676 | €141,956 | -€23,720 | -14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €165,676 | €141,956 | -€23,720 | -14.3% |
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 2 October 2026 via checked.be.