LEXTUNDO: 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.
LEXTUNDO
Largest movements
- Cash -€38,149
down €38,149 (-40.3%), from €94,670 to €56,520
mainly Current investments (-€25,183) and Receivables within one year (-€14,362)
- Current investments +€25,183
up €25,183 (+94.4%), from €26,665 to €51,848
- Receivables within one year +€14,362
up €14,362 (+110%), from €13,072 to €27,434
of which Trade receivables: +€14,868
- Tangible fixed assets -€7,065
down €7,065 (-70.5%), from €10,028 to €2,963
of which Furniture and vehicles: -€7,065
- Current portion of long-term debt -€7,081
no longer reported in 2025 (was €7,081)
- Trade debts +€2,906
up €2,906 (+117%), from €2,490 to €5,395
- Financial charges +€3,862
up €3,862 (+735%), from €525 to €4,387
- Financial income +€2,855
up €2,855 (+1,076%), from €265 to €3,120
- Gross operating margin -€929
down €929 (-5.9%), from €15,814 to €14,885
- Taxes -€275
down €275 (-6.9%), from €4,004 to €3,729
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 | €144,455 | €138,765 | -€5,690 | -3.9% |
| Fixed assets | 21/28 | €10,028 | €2,963 | -€7,065 | -70.5% |
| Tangible fixed assets | 22/27 | €10,028 | €2,963 | -€7,065 | -70.5% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €10,028 | €2,963 | -€7,065 | -70.5% |
| Current assets | 29/58 | €134,427 | €135,802 | +€1,375 | +1.0% |
| Amounts receivable within one year | 40/41 | €13,072 | €27,434 | +€14,362 | +110% |
| Trade receivables | 40 | €12,566 | €27,434 | +€14,868 | +118% |
| Other amounts receivable | 41 | €506 | - | -€506 | |
| Current investments | 50/53 | €26,665 | €51,848 | +€25,183 | +94.4% |
| Cash at bank and in hand | 54/58 | €94,670 | €56,520 | -€38,149 | -40.3% |
| Deferred charges and accrued income | 490/1 | €21 | - | -€21 | |
| Total equity and liabilities | 10/49 | €144,455 | €138,765 | -€5,690 | -3.9% |
| Equity | 10/15 | €119,141 | €118,289 | -€853 | -0.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €43,475 | €42,622 | -€853 | -2.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,615 | €0 | -€2,615 | -100% |
| Distributable reserves | 133 | €39,000 | €40,762 | +€1,762 | +4.5% |
| Profit (loss) carried forward | 14 | €69,466 | €69,466 | = | 0.0% |
| Amounts payable | 17/49 | €25,314 | €20,477 | -€4,837 | -19.1% |
| Amounts payable within one year | 42/48 | €25,314 | €20,477 | -€4,837 | -19.1% |
| Current portion of amounts payable after more than one year | 42 | €7,081 | - | -€7,081 | |
| Trade debts | 44 | €2,490 | €5,395 | +€2,906 | +117% |
| Suppliers | 440/4 | €2,490 | €5,395 | +€2,906 | +117% |
| Taxes, remuneration and social security | 45 | €3,972 | €3,879 | -€92 | -2.3% |
| Taxes | 450/3 | €3,972 | €3,879 | -€92 | -2.3% |
| Other amounts payable | 47/48 | €11,771 | €11,202 | -€569 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,306 | €7,329 | +€23 | +0.3% |
| Other operating charges | 640/8 | €815 | €799 | -€16 | -2.0% |
| Gross operating margin | 9900 | €15,814 | €14,885 | -€929 | -5.9% |
| Operating profit (loss) | 9901 | €7,694 | €6,758 | -€936 | -12.2% |
| Financial income | 75/76B | €265 | €3,120 | +€2,855 | +1,076% |
| Recurring financial income | 75 | €265 | €3,120 | +€2,855 | +1,076% |
| Financial charges | 65/66B | €525 | €4,387 | +€3,862 | +735% |
| Recurring financial charges | 65 | €525 | €4,387 | +€3,862 | +735% |
| Profit (loss) for the period before taxes | 9903 | €7,434 | €5,491 | -€1,943 | -26.1% |
| Income taxes | 67/77 | €4,004 | €3,729 | -€275 | -6.9% |
| Profit (loss) for the period | 9904 | €3,430 | €1,762 | -€1,668 | -48.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,430 | €1,762 | -€1,668 | -48.6% |
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 14 October 2026 via checked.be.