Lex-Iris: what changed
What changed
Lex-Iris
NACE 69.103, Activities of bailiffs
filed annual accounts (NBB)
Net result for the year
€328,849
2024 · €352,107-€23,258
Equity
€1.1m
2024 · €841,898+€228,849
Cash
€614,269
2024 · €616,027-€1,758
Balance sheet total
€2.1m
2024 · €2.2m-€96,857
Largest movements
Assets
- Intangible fixed assets -€57,859
down €57,859 (-6.0%), from €967,597 to €909,738
- Tangible fixed assets -€24,052
down €24,052 (-16.6%), from €145,235 to €121,183
of which Land and buildings: -€13,405
Equity and liabilities
- Debts after one year -€242,449
down €242,449 (-76.4%), from €317,316 to €74,867
- Reserves +€228,849
up €228,849 (+28.5%), from €801,898 to €1.0m
- Tax, wage and social debts -€78,037
down €78,037 (-37.8%), from €206,223 to €128,187
of which Taxes: -€92,024
- Other debts -€29,302
down €29,302 (-5.2%), from €561,562 to €532,260
Income statement
- Staff costs +€68,001
up €68,001 (+32.3%), from €210,594 to €278,595
- Taxes -€50,721
down €50,721 (-31.7%), from €159,824 to €109,103
- Gross operating margin -€13,635
down €13,635 (-1.7%), from €825,613 to €811,978
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€352,107
Gross operating margin
-€13,635
Staff costs
-€68,001
Depreciation
-€1,550
Other operating charges
+€2,140
Financial income
+€1,022
Financial charges
+€6,043
Taxes
+€50,721
Result 2025
€328,849
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€321,430
Investment
€0
Financing
-€323,188
Cash 2024
€616,027
From operations (derived)
+€321,430
Net result for the year
+€328,849
Depreciation
+€81,911
Receivables within one year
+€13,188
Trade debts
+€4,397
Tax, wage and social debts
-€78,037
Other debts
-€29,302
Accrued charges and deferred income
+€425
Financing
-€323,188
Debts after one year
-€242,449
Current portion of long-term debt
+€4,040
Short-term financial debts
+€15,221
Contributions, distributions and other
-€100,000
Cash 2025
€614,269
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,227,642 | €2,130,785 | -€96,857 | -4.3% |
| Fixed assets | 21/28 | €1,112,832 | €1,030,921 | -€81,911 | -7.4% |
| Intangible fixed assets | 21 | €967,597 | €909,738 | -€57,859 | -6.0% |
| Tangible fixed assets | 22/27 | €145,235 | €121,183 | -€24,052 | -16.6% |
| Land and buildings | 22 | €123,946 | €110,542 | -€13,405 | -10.8% |
| Furniture and vehicles | 24 | €21,289 | €10,641 | -€10,648 | -50.0% |
| Current assets | 29/58 | €1,114,810 | €1,099,864 | -€14,946 | -1.3% |
| Amounts receivable within one year | 40/41 | €498,783 | €485,595 | -€13,188 | -2.6% |
| Trade receivables | 40 | €493,019 | €485,226 | -€7,793 | -1.6% |
| Other amounts receivable | 41 | €5,764 | €369 | -€5,395 | -93.6% |
| Cash at bank and in hand | 54/58 | €616,027 | €614,269 | -€1,758 | -0.3% |
| Total equity and liabilities | 10/49 | €2,227,642 | €2,130,785 | -€96,857 | -4.3% |
| Equity | 10/15 | €841,898 | €1,070,747 | +€228,849 | +27.2% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €801,898 | €1,030,747 | +€228,849 | +28.5% |
| Distributable reserves | 133 | €801,898 | €1,030,747 | +€228,849 | +28.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €1,385,744 | €1,060,038 | -€325,705 | -23.5% |
| Amounts payable after more than one year | 17 | €317,316 | €74,867 | -€242,449 | -76.4% |
| Financial debts | 170/4 | €317,316 | €74,867 | -€242,449 | -76.4% |
| Amounts payable within one year | 42/48 | €1,061,206 | €977,525 | -€83,681 | -7.9% |
| Current portion of amounts payable after more than one year | 42 | €238,409 | €242,449 | +€4,040 | +1.7% |
| Financial debts | 43 | - | €15,221 | +€15,221 | |
| Credit institutions | 430/8 | - | €15,221 | +€15,221 | |
| Trade debts | 44 | €55,011 | €59,408 | +€4,397 | +8.0% |
| Suppliers | 440/4 | €55,011 | €59,408 | +€4,397 | +8.0% |
| Taxes, remuneration and social security | 45 | €206,223 | €128,187 | -€78,037 | -37.8% |
| Taxes | 450/3 | €180,808 | €88,783 | -€92,024 | -50.9% |
| Remuneration and social security | 454/9 | €25,416 | €39,403 | +€13,988 | +55.0% |
| Other amounts payable | 47/48 | €561,562 | €532,260 | -€29,302 | -5.2% |
| Accrued charges and deferred income | 492/3 | €7,221 | €7,646 | +€425 | +5.9% |
| Remuneration, social security and pensions | 62 | €210,594 | €278,595 | +€68,001 | +32.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,361 | €81,911 | +€1,550 | +1.9% |
| Other operating charges | 640/8 | €4,895 | €2,755 | -€2,140 | -43.7% |
| Gross operating margin | 9900 | €825,613 | €811,978 | -€13,635 | -1.7% |
| Operating profit (loss) | 9901 | €529,762 | €448,717 | -€81,045 | -15.3% |
| Financial income | 75/76B | - | €1,022 | +€1,022 | |
| Recurring financial income | 75 | - | €1,022 | +€1,022 | |
| Financial charges | 65/66B | €17,831 | €11,788 | -€6,043 | -33.9% |
| Recurring financial charges | 65 | €17,831 | €11,788 | -€6,043 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | €511,931 | €437,952 | -€73,979 | -14.5% |
| Income taxes | 67/77 | €159,824 | €109,103 | -€50,721 | -31.7% |
| Profit (loss) for the period | 9904 | €352,107 | €328,849 | -€23,258 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €352,107 | €328,849 | -€23,258 | -6.6% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.