LEXYP: 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.
LEXYP
Largest movements
- Receivables within one year +€36,391
up €36,391 (+236.1%), from €15,413 to €51,805
of which Trade receivables: +€32,583
- Cash -€20,326
down €20,326 (-16.3%), from €125,054 to €104,727
mainly Contributions, distributions and other (-€52,633) and Receivables within one year (-€36,391)
- Tangible fixed assets -€18,811
down €18,811 (-3.1%), from €602,419 to €583,607
of which Land and buildings: -€10,931
- Other debts +€57,913
up €57,913 (+61.4%), from €94,329 to €152,242
- Reserves -€49,333
down €49,333 (-32.1%), from €153,488 to €104,155
- Debts after one year -€23,251
down €23,251 (-5.2%), from €450,389 to €427,138
- Tax, wage and social debts +€8,159
up €8,159 (+74.7%), from €10,928 to €19,087
of which Taxes: +€8,446
- Gross operating margin -€18,717
down €18,717 (-18.0%), from €104,157 to €85,439
- Taxes -€3,879
down €3,879 (-64.2%), from €6,041 to €2,163
- Depreciation +€1,882
up €1,882 (+5.6%), from €33,901 to €35,783
- Other operating charges -€1,450
down €1,450 (-35.0%), from €4,147 to €2,697
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 | €747,218 | €748,962 | +€1,744 | +0.2% |
| Fixed assets | 21/28 | €602,479 | €583,667 | -€18,811 | -3.1% |
| Tangible fixed assets | 22/27 | €602,419 | €583,607 | -€18,811 | -3.1% |
| Land and buildings | 22 | €562,196 | €551,265 | -€10,931 | -1.9% |
| Furniture and vehicles | 24 | €26,686 | €23,526 | -€3,160 | -11.8% |
| Other tangible fixed assets | 26 | €13,537 | €8,816 | -€4,721 | -34.9% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €144,739 | €165,294 | +€20,555 | +14.2% |
| Amounts receivable within one year | 40/41 | €15,413 | €51,805 | +€36,391 | +236.1% |
| Trade receivables | 40 | €13,728 | €46,311 | +€32,583 | +237.4% |
| Other amounts receivable | 41 | €1,686 | €5,494 | +€3,808 | +225.9% |
| Cash at bank and in hand | 54/58 | €125,054 | €104,727 | -€20,326 | -16.3% |
| Deferred charges and accrued income | 490/1 | €4,272 | €8,762 | +€4,490 | +105.1% |
| Total equity and liabilities | 10/49 | €747,218 | €748,962 | +€1,744 | +0.2% |
| Equity | 10/15 | €166,120 | €116,796 | -€49,324 | -29.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €153,488 | €104,155 | -€49,333 | -32.1% |
| Distributable reserves | 133 | €153,488 | €104,155 | -€49,333 | -32.1% |
| Profit (loss) carried forward | 14 | €232 | €241 | +€9 | +3.7% |
| Amounts payable | 17/49 | €581,098 | €632,166 | +€51,068 | +8.8% |
| Amounts payable after more than one year | 17 | €450,389 | €427,138 | -€23,251 | -5.2% |
| Financial debts | 170/4 | €450,389 | €427,138 | -€23,251 | -5.2% |
| Amounts payable within one year | 42/48 | €129,511 | €203,241 | +€73,730 | +56.9% |
| Current portion of amounts payable after more than one year | 42 | €23,027 | €23,251 | +€224 | +1.0% |
| Trade debts | 44 | €1,228 | €8,661 | +€7,434 | +605.5% |
| Suppliers | 440/4 | €1,228 | €8,661 | +€7,434 | +605.5% |
| Taxes, remuneration and social security | 45 | €10,928 | €19,087 | +€8,159 | +74.7% |
| Taxes | 450/3 | €7,493 | €15,939 | +€8,446 | +112.7% |
| Remuneration and social security | 454/9 | €3,435 | €3,148 | -€286 | -8.3% |
| Other amounts payable | 47/48 | €94,329 | €152,242 | +€57,913 | +61.4% |
| Accrued charges and deferred income | 492/3 | €1,198 | €1,787 | +€590 | +49.2% |
| Non-recurring operating income | 76A | €586 | - | -€586 | |
| Remuneration, social security and pensions | 62 | €29,496 | €30,259 | +€763 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,901 | €35,783 | +€1,882 | +5.6% |
| Other operating charges | 640/8 | €4,147 | €2,697 | -€1,450 | -35.0% |
| Gross operating margin | 9900 | €104,157 | €85,439 | -€18,717 | -18.0% |
| Operating profit (loss) | 9901 | €36,613 | €16,701 | -€19,912 | -54.4% |
| Financial income | 75/76B | €1,427 | €532 | -€895 | -62.7% |
| Recurring financial income | 75 | €1,427 | €532 | -€895 | -62.7% |
| Financial charges | 65/66B | €12,568 | €11,762 | -€806 | -6.4% |
| Recurring financial charges | 65 | €12,568 | €11,762 | -€806 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €25,472 | €5,471 | -€20,001 | -78.5% |
| Income taxes | 67/77 | €6,041 | €2,163 | -€3,879 | -64.2% |
| Profit (loss) for the period | 9904 | €19,431 | €3,309 | -€16,122 | -83.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,431 | €3,309 | -€16,122 | -83.0% |
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 12 October 2026 via checked.be.