LIXUSS: 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.
LIXUSS
Largest movements
- Tangible fixed assets +€21,782
up €21,782 (+25.3%), from €86,116 to €107,898
of which Plant, machinery and equipment: +€26,590
- Cash +€14,914
up €14,914 (+36.2%), from €41,192 to €56,107
mainly Net result for the year (+€38,498) and Tax, wage and social debts (+€23,392)
- Reserves +€38,498
up €38,498 (+69.1%), from €55,746 to €94,244
- Other debts -€31,753
down €31,753 (-21.4%), from €148,048 to €116,295
- Tax, wage and social debts +€23,392
up €23,392 (+221.6%), from €10,554 to €33,946
of which Taxes: +€20,082
- Current portion of long-term debt +€6,557
up €6,557 (+24.2%), from €27,121 to €33,678
- Trade debts -€5,366
down €5,366 (-52.2%), from €10,285 to €4,920
- Gross operating margin +€5,202
up €5,202 (+6.5%), from €80,471 to €85,672
- Taxes -€3,408
down €3,408 (-16.1%), from €21,138 to €17,730
- Staff costs +€3,003
up €3,003 (+478.7%), from €627 to €3,630
- Depreciation +€1,910
up €1,910 (+12.6%), from €15,217 to €17,127
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 | €403,680 | €439,624 | +€35,943 | +8.9% |
| Fixed assets | 21/28 | €336,116 | €360,572 | +€24,456 | +7.3% |
| Intangible fixed assets | 21 | - | €2,674 | +€2,674 | |
| Tangible fixed assets | 22/27 | €86,116 | €107,898 | +€21,782 | +25.3% |
| Land and buildings | 22 | €4,536 | €3,939 | -€597 | -13.2% |
| Plant, machinery and equipment | 23 | €66,810 | €93,400 | +€26,590 | +39.8% |
| Furniture and vehicles | 24 | €14,488 | €10,345 | -€4,143 | -28.6% |
| Other tangible fixed assets | 26 | €283 | €215 | -€68 | -24.0% |
| Financial fixed assets | 28 | €250,000 | €250,000 | = | 0.0% |
| Current assets | 29/58 | €67,564 | €79,051 | +€11,487 | +17.0% |
| Amounts receivable within one year | 40/41 | €25,855 | €21,904 | -€3,952 | -15.3% |
| Trade receivables | 40 | €19,068 | €20,428 | +€1,360 | +7.1% |
| Other amounts receivable | 41 | €6,787 | €1,475 | -€5,312 | -78.3% |
| Cash at bank and in hand | 54/58 | €41,192 | €56,107 | +€14,914 | +36.2% |
| Deferred charges and accrued income | 490/1 | €517 | €1,041 | +€524 | +101.5% |
| Total equity and liabilities | 10/49 | €403,680 | €439,624 | +€35,943 | +8.9% |
| Equity | 10/15 | €74,346 | €112,844 | +€38,498 | +51.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €55,746 | €94,244 | +€38,498 | +69.1% |
| Distributable reserves | 133 | €55,746 | €94,244 | +€38,498 | +69.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €329,334 | €326,779 | -€2,555 | -0.8% |
| Amounts payable after more than one year | 17 | €133,325 | €137,941 | +€4,615 | +3.5% |
| Financial debts | 170/4 | €133,325 | €137,941 | +€4,615 | +3.5% |
| Amounts payable within one year | 42/48 | €196,009 | €188,838 | -€7,170 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €27,121 | €33,678 | +€6,557 | +24.2% |
| Trade debts | 44 | €10,285 | €4,920 | -€5,366 | -52.2% |
| Suppliers | 440/4 | €10,285 | €4,920 | -€5,366 | -52.2% |
| Taxes, remuneration and social security | 45 | €10,554 | €33,946 | +€23,392 | +221.6% |
| Taxes | 450/3 | €10,554 | €30,636 | +€20,082 | +190.3% |
| Remuneration and social security | 454/9 | - | €3,310 | +€3,310 | |
| Other amounts payable | 47/48 | €148,048 | €116,295 | -€31,753 | -21.4% |
| Remuneration, social security and pensions | 62 | €627 | €3,630 | +€3,003 | +478.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,217 | €17,127 | +€1,910 | +12.6% |
| Other operating charges | 640/8 | €2,501 | €2,611 | +€110 | +4.4% |
| Gross operating margin | 9900 | €80,471 | €85,672 | +€5,202 | +6.5% |
| Operating profit (loss) | 9901 | €62,125 | €62,304 | +€179 | +0.3% |
| Financial income | 75/76B | €110 | €82 | -€29 | -26.2% |
| Recurring financial income | 75 | €110 | €82 | -€29 | -26.2% |
| Financial charges | 65/66B | €5,439 | €6,157 | +€718 | +13.2% |
| Recurring financial charges | 65 | €5,439 | €6,157 | +€718 | +13.2% |
| Profit (loss) for the period before taxes | 9903 | €56,796 | €56,228 | -€568 | -1.0% |
| Income taxes | 67/77 | €21,138 | €17,730 | -€3,408 | -16.1% |
| Profit (loss) for the period | 9904 | €35,658 | €38,498 | +€2,840 | +8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,658 | €38,498 | +€2,840 | +8.0% |
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 9 October 2026 via checked.be.