Lixa-IT: 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.
Lixa-IT
Largest movements
- Receivables within one year +€40,753
up €40,753 (+145.7%), from €27,979 to €68,732
of which Other amounts receivable: +€38,598
- Cash -€5,502
down €5,502 (-28.4%), from €19,377 to €13,874
mainly Receivables within one year (-€40,753) and Deferred charges and accrued income (-€1,341)
- Tangible fixed assets -€3,646
down €3,646 (-25.8%), from €14,116 to €10,470
of which Plant, machinery and equipment: -€2,574
- Deferred charges and accrued income +€1,341
up €1,341 (+76.6%), from €1,752 to €3,093
- Reserves +€29,952
up €29,952 (+92.1%), from €32,510 to €62,462
- Tax, wage and social debts +€3,258
up €3,258 (+15.0%), from €21,671 to €24,929
of which Taxes: +€4,258
- Gross operating margin +€19,573
up €19,573 (+63.4%), from €30,856 to €50,429
- Taxes +€5,061
up €5,061 (+53.2%), from €9,508 to €14,569
- Financial income +€1,265
up €1,265 (+42155.7%), from €3 to €1,268
- Financial charges -€551
down €551 (-31.6%), from €1,745 to €1,194
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 | €63,424 | €96,370 | +€32,945 | +51.9% |
| Fixed assets | 21/28 | €14,316 | €10,670 | -€3,646 | -25.5% |
| Tangible fixed assets | 22/27 | €14,116 | €10,470 | -€3,646 | -25.8% |
| Plant, machinery and equipment | 23 | €11,361 | €8,787 | -€2,574 | -22.7% |
| Furniture and vehicles | 24 | €2,755 | €1,683 | -€1,072 | -38.9% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €49,108 | €85,699 | +€36,592 | +74.5% |
| Amounts receivable within one year | 40/41 | €27,979 | €68,732 | +€40,753 | +145.7% |
| Trade receivables | 40 | €15,470 | €17,625 | +€2,155 | +13.9% |
| Other amounts receivable | 41 | €12,510 | €51,108 | +€38,598 | +308.5% |
| Cash at bank and in hand | 54/58 | €19,377 | €13,874 | -€5,502 | -28.4% |
| Deferred charges and accrued income | 490/1 | €1,752 | €3,093 | +€1,341 | +76.6% |
| Total equity and liabilities | 10/49 | €63,424 | €96,370 | +€32,945 | +51.9% |
| Equity | 10/15 | €37,510 | €67,462 | +€29,952 | +79.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €32,510 | €62,462 | +€29,952 | +92.1% |
| Distributable reserves | 133 | €32,510 | €62,462 | +€29,952 | +92.1% |
| Amounts payable | 17/49 | €25,914 | €28,907 | +€2,993 | +11.5% |
| Amounts payable within one year | 42/48 | €25,914 | €28,907 | +€2,993 | +11.5% |
| Trade debts | 44 | €4,243 | €3,978 | -€265 | -6.3% |
| Suppliers | 440/4 | €4,243 | €3,978 | -€265 | -6.3% |
| Taxes, remuneration and social security | 45 | €21,671 | €24,929 | +€3,258 | +15.0% |
| Taxes | 450/3 | €18,571 | €22,829 | +€4,258 | +22.9% |
| Remuneration and social security | 454/9 | €3,100 | €2,100 | -€1,000 | -32.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,979 | €3,646 | -€333 | -8.4% |
| Other operating charges | 640/8 | €2,760 | €2,335 | -€424 | -15.4% |
| Gross operating margin | 9900 | €30,856 | €50,429 | +€19,573 | +63.4% |
| Operating profit (loss) | 9901 | €24,117 | €44,448 | +€20,331 | +84.3% |
| Financial income | 75/76B | €3 | €1,268 | +€1,265 | +42155.7% |
| Recurring financial income | 75 | €3 | €1,268 | +€1,265 | +42155.7% |
| Financial charges | 65/66B | €1,745 | €1,194 | -€551 | -31.6% |
| Recurring financial charges | 65 | €1,745 | €1,194 | -€551 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €22,375 | €44,521 | +€22,146 | +99.0% |
| Income taxes | 67/77 | €9,508 | €14,569 | +€5,061 | +53.2% |
| Profit (loss) for the period | 9904 | €12,867 | €29,952 | +€17,085 | +132.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,867 | €29,952 | +€17,085 | +132.8% |
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 7 October 2026 via checked.be.