LEXUS: 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.
LEXUS
Largest movements
- Cash -€38,053
down €38,053 (-79.3%), from €47,978 to €9,925
mainly Receivables within one year (-€29,445) and Net result for the year (-€7,308)
- Receivables within one year +€29,445
up €29,445 (+2944.5%), from €1,000 to €30,445
of which Other amounts receivable: +€28,335
- Profit (loss) carried forward -€7,308
down €7,308 (-26.8%), from €27,218 to €19,910
- Tax, wage and social debts -€978
no longer reported in 2025 (was €978)
- Gross operating margin -€13,770
down €13,770, from €6,825 to -€6,945
- Taxes -€978
no longer reported in 2025 (was €978)
- Financial income +€254
new in 2025: €254
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 | €48,978 | €40,370 | -€8,608 | -17.6% |
| Current assets | 29/58 | €48,978 | €40,370 | -€8,608 | -17.6% |
| Amounts receivable within one year | 40/41 | €1,000 | €30,445 | +€29,445 | +2944.5% |
| Trade receivables | 40 | - | €1,110 | +€1,110 | |
| Other amounts receivable | 41 | €1,000 | €29,335 | +€28,335 | +2833.5% |
| Cash at bank and in hand | 54/58 | €47,978 | €9,925 | -€38,053 | -79.3% |
| Total equity and liabilities | 10/49 | €48,978 | €40,370 | -€8,608 | -17.6% |
| Equity | 10/15 | €47,678 | €40,370 | -€7,308 | -15.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,218 | €19,910 | -€7,308 | -26.8% |
| Amounts payable | 17/49 | €1,300 | - | -€1,300 | |
| Amounts payable within one year | 42/48 | €1,300 | - | -€1,300 | |
| Trade debts | 44 | €118 | - | -€118 | |
| Suppliers | 440/4 | €118 | - | -€118 | |
| Taxes, remuneration and social security | 45 | €978 | - | -€978 | |
| Taxes | 450/3 | €978 | - | -€978 | |
| Other amounts payable | 47/48 | €204 | - | -€204 | |
| Other operating charges | 640/8 | €505 | €520 | +€15 | +3.0% |
| Gross operating margin | 9900 | €6,825 | -€6,945 | -€13,770 | |
| Operating profit (loss) | 9901 | €6,320 | -€7,465 | -€13,785 | |
| Financial income | 75/76B | - | €254 | +€254 | |
| Recurring financial income | 75 | - | €254 | +€254 | |
| Financial charges | 65/66B | €93 | €97 | +€4 | +4.3% |
| Recurring financial charges | 65 | €93 | €97 | +€4 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | €6,227 | -€7,308 | -€13,535 | |
| Income taxes | 67/77 | €978 | - | -€978 | |
| Profit (loss) for the period | 9904 | €5,249 | -€7,308 | -€12,557 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,249 | -€7,308 | -€12,557 |
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 6 October 2026 via checked.be.