LX Création: 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.
LX Création
Largest movements
- Receivables within one year +€75,951
up €75,951 (+359.8%), from €21,109 to €97,059
of which Other amounts receivable: +€64,401
- Cash -€20,745
down €20,745 (-35.7%), from €58,041 to €37,295
mainly Receivables within one year (-€75,951) and Contributions, distributions and other (-€60,000)
- Tangible fixed assets -€10,881
down €10,881 (-75.6%), from €14,401 to €3,520
of which Plant, machinery and equipment: -€6,616
- Other debts +€57,988
up €57,988 (+2881.8%), from €2,012 to €60,000
- Profit (loss) carried forward -€24,153
down €24,153 (-31.7%), from €76,076 to €51,923
- Trade debts +€6,454
up €6,454 (+260.4%), from €2,479 to €8,933
- Tax, wage and social debts +€4,035
up €4,035 (+81.0%), from €4,984 to €9,019
of which Taxes: +€4,035
- Gross operating margin +€18,246
up €18,246 (+40.1%), from €45,464 to €63,709
- Taxes +€15,323
new in 2025: €15,323
- Depreciation -€10,452
down €10,452 (-46.3%), from €22,555 to €12,103
- Financial income +€1,741
up €1,741 (+58021.0%), from €3 to €1,744
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 | €93,551 | €137,876 | +€44,325 | +47.4% |
| Fixed assets | 21/28 | €14,402 | €3,521 | -€10,881 | -75.6% |
| Intangible fixed assets | 21 | €1 | €1 | -€0 | -17.9% |
| Tangible fixed assets | 22/27 | €14,401 | €3,520 | -€10,881 | -75.6% |
| Plant, machinery and equipment | 23 | €8,792 | €2,176 | -€6,616 | -75.3% |
| Furniture and vehicles | 24 | €5,609 | €1,344 | -€4,264 | -76.0% |
| Current assets | 29/58 | €79,149 | €134,355 | +€55,205 | +69.7% |
| Amounts receivable within one year | 40/41 | €21,109 | €97,059 | +€75,951 | +359.8% |
| Trade receivables | 40 | €21,027 | €32,577 | +€11,550 | +54.9% |
| Other amounts receivable | 41 | €82 | €64,483 | +€64,401 | +78537.2% |
| Cash at bank and in hand | 54/58 | €58,041 | €37,295 | -€20,745 | -35.7% |
| Total equity and liabilities | 10/49 | €93,551 | €137,876 | +€44,325 | +47.4% |
| Equity | 10/15 | €84,076 | €59,923 | -€24,153 | -28.7% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Outside capital | 11 | €8,000 | - | -€8,000 | |
| Other | 1109/19 | €8,000 | - | -€8,000 | |
| Profit (loss) carried forward | 14 | €76,076 | €51,923 | -€24,153 | -31.7% |
| Amounts payable | 17/49 | €9,475 | €77,952 | +€68,477 | +722.7% |
| Amounts payable within one year | 42/48 | €9,475 | €77,952 | +€68,477 | +722.7% |
| Trade debts | 44 | €2,479 | €8,933 | +€6,454 | +260.4% |
| Suppliers | 440/4 | €2,479 | €8,933 | +€6,454 | +260.4% |
| Taxes, remuneration and social security | 45 | €4,984 | €9,019 | +€4,035 | +81.0% |
| Taxes | 450/3 | €3,484 | €7,519 | +€4,035 | +115.8% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €2,012 | €60,000 | +€57,988 | +2881.8% |
| Remuneration, social security and pensions | 62 | €1,286 | €1,586 | +€299 | +23.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,555 | €12,103 | -€10,452 | -46.3% |
| Other operating charges | 640/8 | €179 | €477 | +€298 | +166.8% |
| Gross operating margin | 9900 | €45,464 | €63,709 | +€18,246 | +40.1% |
| Operating profit (loss) | 9901 | €21,443 | €49,544 | +€28,100 | +131.0% |
| Financial income | 75/76B | €3 | €1,744 | +€1,741 | +58021.0% |
| Recurring financial income | 75 | €3 | €1,744 | +€1,741 | +58021.0% |
| Financial charges | 65/66B | €179 | €116 | -€63 | -34.9% |
| Recurring financial charges | 65 | €179 | €116 | -€63 | -34.9% |
| Profit (loss) for the period before taxes | 9903 | €21,267 | €51,171 | +€29,903 | +140.6% |
| Income taxes | 67/77 | - | €15,323 | +€15,323 | |
| Profit (loss) for the period | 9904 | €21,267 | €35,847 | +€14,580 | +68.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,267 | €35,847 | +€14,580 | +68.6% |
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 2 October 2026 via checked.be.