LEWAL (0465.292.865): financials and annual accounts

LEWAL

Tournai ·KBO/BCE: BE 0465.292.865

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008	2007	2006
Balance sheet: assets
`20/58`	196,171	175,548	208,331	212,792	168,625	184,573	124,632	126,800	110,041	101,067	96,527	70,468	64,787	47,177	43,898	57,871	64,192	56,917	50,238	50,843
`21/28`	15,372	23,160	24,153	27,393	30,920	35,985	22,079	29,421	37,036	23,740	22,978	5,073	11,059	16,764	22,326	29,908	30,363	21,865	22,902	20,479
`22/27`	15,261	23,049	24,042	27,332	30,859	35,924	22,018	29,359	36,975	23,728	22,966	5,061	11,047	16,752	22,314	29,896	30,352	21,854	19,488	17,065
`22`	778	2,190	3,602	5,015	6,511	4,294	5,244	6,195	7,145	1,522	1,810	2,099	2,385	2,673	2,961	3,248	3,535	3,823	4,111	4,398
`23`	12,502	17,561	15,081	18,997	23,118	29,533	13,639	15,738	20,459	7,827	1,253	-	-	1,918	1,918	1,918	-	-	-	-
`24`	1,981	3,298	5,358	3,320	1,230	2,097	3,119	7,277	9,087	13,963	19,354	2,281	7,848	11,213	16,354	23,516	26,817	18,031	15,377	12,667
`26`	-	-	-	-	-	-	17	150	283	416	549	681	814	948	1,081	1,214	-	-	-	-
`28`	111	111	111	61	61	61	61	61	61	12	12	12	12	12	12	12	11	11	3,414	3,414
`29/58`	180,799	152,388	184,179	185,399	137,704	148,589	102,552	97,379	73,005	77,327	73,549	65,395	53,728	30,413	21,572	27,963	33,829	35,052	27,336	30,364
`3`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	3,684	9,709	-	807
`30/36`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	3,684	-	-	807
`37`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	9,709	-	-
`40/41`	15,634	6,736	14,407	2,942	22,414	23,473	12,716	42,212	12,625	11,045	2,354	10,040	4,844	3,417	7,230	18,040	14,233	10,039	1,571	2,023
`40`	4,986	564	3,851	2,942	17,867	17,969	11,714	38,286	11,726	9,487	1,618	4,815	2,024	215	2,210	12,413	3,568	1,926	1,038	-
`41`	10,648	6,172	10,556	-	4,546	5,504	1,001	3,926	899	1,558	736	5,225	2,820	3,202	5,020	5,627	10,665	8,113	533	2,023
`50/53`	100,492	93,737	87,050	80,500	-	-	-	52,658	-	-	-	-	-	-	-	-	-	-	-	-
`54/58`	60,677	47,764	80,179	99,728	113,481	123,439	88,742	1,780	60,381	66,282	71,195	55,355	48,884	26,996	14,342	9,134	15,912	15,304	16,705	19,236
`490/1`	3,998	4,151	2,543	2,229	1,810	1,676	1,095	729	-	-	-	-	-	-	-	789	-	-	9,060	8,298
Balance sheet: equity and liabilities
`10/49`	196,171	175,548	208,331	212,792	168,625	184,573	124,632	126,800	110,041	101,067	96,527	70,468	64,787	47,177	43,898	57,871	64,192	56,917	50,238	50,843
`10/15`	116,453	140,100	169,016	167,455	130,596	113,582	100,105	87,277	79,209	81,541	71,382	60,117	52,595	46,656	40,919	48,689	44,533	42,831	42,990	39,384
`10/11`	20,452	20,452	20,452	18,592	18,592	18,592	18,592	18,592	18,592	18,592	18,592	18,592	18,592	18,592	18,592	18,592	18,592	18,592	18,592	18,592
`10`	-	-	-	18,592	18,592	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`100`	-	-	-	18,592	18,592	18,592	18,592	18,592	18,592	18,592	18,592	18,592	18,592	18,592	18,592	18,592	18,592	18,592	18,592	18,592
`11`	-	-	20,452	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`1109/19`	-	-	20,452	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`13`	12,000	37,000	45,000	47,360	27,360	17,360	17,360	9,360	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860
`130/1`	-	-	-	1,860	1,860	1,860	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`130`	-	-	-	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860
`133`	12,000	37,000	45,000	45,500	25,500	15,500	15,500	7,500	-	-	-	-	-	-	-	-	-	-	-	-
`14`	84,001	82,648	103,564	101,503	84,644	77,630	64,153	59,325	58,757	61,089	50,930	39,665	32,143	26,204	20,467	28,237	24,081	22,379	22,538	18,932
`17/49`	79,719	35,449	39,315	45,337	38,029	70,991	24,527	39,523	30,832	19,526	25,145	10,351	12,192	521	2,979	9,182	19,659	14,086	7,248	11,459
`17`	-	-	3,364	7,766	12,073	16,899	3,433	853	6,837	4,517	8,036	-	-	-	-	2,100	4,099	-	-	486
`170/4`	-	-	3,364	7,766	12,073	16,899	3,433	853	6,837	4,517	8,036	-	-	-	-	2,100	4,099	-	-	486
`42/48`	79,719	35,449	35,951	35,767	24,152	53,254	21,094	38,669	23,994	15,009	17,109	10,351	12,192	521	2,979	7,082	15,560	14,086	7,248	10,973
`42`	-	3,364	4,402	4,307	4,826	6,947	3,612	5,984	8,589	3,519	3,438	-	-	-	2,100	1,998	1,901	-	486	1,893
`43`	-	-	-	-	-	-	-	4,000	-	-	-	-	-	-	-	-	-	-	-	-
`439`	-	-	-	-	-	-	-	4,000	-	-	-	-	-	-	-	-	-	-	-	-
`44`	19,151	2,171	7,120	5,942	4,251	5,162	1,702	9,051	1,381	2,823	3,017	1,886	1,917	227	817	1,086	6,911	1,086	4,812	1,626
`440/4`	19,151	2,171	7,120	5,942	4,251	5,162	1,702	9,051	1,381	2,823	3,017	1,886	1,917	227	817	1,086	6,911	1,086	4,812	1,626
`46`	4,655	-	657	-	-	-	1,104	631	-	-	2,417	3,380	8,027	-	-	-	-	13,000	-	-
`45`	8,011	10,033	11,492	20,634	9,198	20,207	8,399	10,465	8,877	5,129	5,361	3,565	2,248	294	62	3,998	1,748	-	1,950	7,454
`450/3`	2,659	1,752	11,492	17,493	7,389	13,460	8,399	5,418	5,355	5,129	5,324	2,432	2,248	294	62	3,998	1,748	-	1,950	7,454
`454/9`	5,353	8,280	-	3,141	1,810	6,748	-	5,047	3,522	-	37	1,133	-	-	-	-	-	-	-	-
`47/48`	47,902	19,881	12,281	4,884	5,877	20,938	6,277	8,538	5,147	3,538	2,876	1,520	-	-	-	-	5,000	-	-	-
`492/3`	-	-	-	1,804	1,804	838	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Income statement
`70`	-	-	-	-	-	-	-	-	-	87,408	96,315	118,040	91,297	62,786	48,377	61,980	59,877	55,710	58,023	41,476
`76A`	-	-	-	152	-	1,488	-	45	2,893	-	5,924	-	-	-	-	-	-	645	-	-
`9900`	81,468	52,481	103,906	131,385	98,056	91,687	86,061	55,546	16,578	29,690	21,297	25,324	18,102	16,420	2,608	16,938	12,969	6,990	10,833	9,994
`60/61`	-	-	-	-	-	-	-	-	-	57,718	75,018	92,716	73,195	46,366	45,769	45,042	46,908	48,720	47,190	31,482
`62`	64,857	61,437	84,248	71,709	63,120	48,069	52,302	31,008	7,194	8,185	4,665	8,595	3,278	430	129	681	155	131	464	1,251
`630`	10,066	11,925	10,721	10,186	13,388	10,358	12,309	10,539	11,171	5,866	5,561	5,986	7,307	9,243	9,598	8,731	4,370	7,444	5,506	5,347
`640/8`	1,049	953	1,138	698	695	747	640	942	539	550	558	548	480	589	489	563	584	581	608	605
`66A`	-	-	-	-	-	-	-	-	-	-	-	1,061	-	1,032	-	-	-	-	-	-
`9901`	5,496	-21,835	7,798	48,793	20,853	32,514	20,809	13,057	-2,325	15,089	10,513	10,195	7,037	6,158	-7,608	6,963	7,860	-1,166	4,255	2,791
`75/76B`	1,715	1,173	5,493	1,753	1,047	827	627	609	354	639	627	1,353	1,160	687	334	443	595	541	697	962
`75`	1,715	1,173	1,914	1,753	1,047	827	627	609	354	639	627	1,353	1,160	687	334	443	595	541	697	962
`76B`	-	-	3,580	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`65/66B`	118	204	274	485	817	497	650	824	336	244	231	20	10	76	206	292	5	179	156	252
`65`	118	204	274	485	817	497	650	757	336	244	231	20	10	76	206	292	5	179	156	252
`66B`	-	-	-	-	-	-	-	68	-	-	-	-	-	-	-	-	-	-	-	-
`9903`	7,093	-20,866	13,017	50,061	21,083	32,843	20,786	12,842	-2,308	15,484	16,833	10,467	8,187	5,737	-7,480	7,114	8,450	-159	4,796	3,501
`67/77`	740	51	3,955	13,202	4,070	4,366	7,959	4,773	25	5,325	5,568	2,945	2,248	-	290	2,958	1,748	-	1,190	2,523
`9904`	6,353	-20,917	9,062	36,859	17,013	28,477	12,828	8,068	-2,332	10,159	11,265	7,522	5,939	5,737	-7,770	4,156	6,702	-159	3,606	978
`9905`	6,353	-20,917	9,062	36,859	17,013	28,477	12,828	8,068	-2,332	10,159	11,265	7,522	5,939	5,737	-7,770	4,156	6,702	-159	3,606	978
Appropriation of the result
`9906`	89,001	82,648	110,564	121,503	94,644	92,630	72,153	66,825	58,757	61,089	50,930	39,665	32,143	26,204	20,467	28,237	29,081	22,379	22,538	18,932
`14P`	82,648	103,564	101,503	84,644	77,630	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`791/2`	30,000	8,000	9,360	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`691/2`	5,000	-	8,860	20,000	10,000	-	8,000	7,500	-	-	-	-	-	-	-	-	-	-	-	-
`691`	-	-	1,860	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
`6921`	5,000	-	7,000	20,000	10,000	-	8,000	7,500	-	-	-	-	-	-	-	-	-	-	-	-
`694/7`	30,000	8,000	7,500	-	-	15,000	-	-	-	-	-	-	-	-	-	-	5,000	-	-	-
`694`	30,000	8,000	7,500	-	-	-	-	-	-	-	-	-	-	-	-	-	5,000	-	-	-
`695`	-	-	-	-	-	15,000	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Social balance sheet
`9087`	2	2	2	1.8	1.6	1.4	1.8	0.3	0.3	-	-	-	-	-	-	-	-	-	-	-
Hours worked`1013`	-	-	-	3,221	2,728	2,304	2,848	384	384	-	504	-	-	-	-	-	-	-	-	-
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Financial year	Type	Filed	Reference	Document
31-12-2025	micro format	22-07-2026	2026-00317006	PDF
31-12-2024	micro format	09-07-2025	2025-00247613	PDF
31-12-2023	micro format	01-07-2024	2024-00188003	PDF
31-12-2022	micro format	03-07-2023	2023-00218335	PDF
31-12-2021	micro format	01-07-2022	2022-20154331	PDF
31-12-2020	micro format	01-07-2021	2021-28700029	PDF
31-12-2019	micro format	01-10-2020	2020-58600159	PDF
31-12-2018	micro format	04-07-2019	2019-29100449	PDF
31-12-2017	micro format	29-08-2018	2018-55900192	PDF
31-12-2016	micro format	17-07-2017	2017-31800135	PDF
31-12-2015	full format	15-07-2016	2016-32300183	PDF
31-12-2014	full format	22-07-2015	2015-33300241	PDF
31-12-2013	full format	10-07-2014	2014-28900093	PDF
31-12-2012	full format	17-07-2013	2013-31700585	PDF
31-12-2011	full format	16-07-2012	2012-30200385	PDF
31-12-2010	full format	05-07-2011	2011-26100535	PDF
31-12-2009	full format	27-07-2010	2010-35000557	PDF
31-12-2008	full format	22-07-2009	2009-45300310	PDF
31-12-2007	full format	22-07-2008	2008-46700191	PDF
31-12-2006	full format	03-07-2007	2007-34400368	PDF
31-12-2005	full format	02-08-2006	2006-60005019	PDF
31-12-2004	full format	20-07-2005	2005-52701956	PDF
31-12-2003	full format	03-08-2004	2004-57803415	PDF
31-12-2002	full format	09-07-2003	2003-41804152	PDF
31-12-2001	full format	05-08-2002	2002-45604424	PDF
31-12-2000	full format	06-08-2001	2001-48303351	PDF
31-12-1999	full format	19-07-2000	2000-43802435	PDF

2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008	2007	2006
15,562	-9,909	18,520	58,979	34,241	42,872	33,118	23,596	8,846	20,955	16,074	16,181	14,344	15,401	1,990	15,694	12,230	6,278	9,761	8,138
16,419	-8,991	19,783	47,045	30,402	38,835	25,137	18,607	8,838	16,025	16,826	13,508	13,246	14,980	1,828	12,887	11,072	7,285	9,112	6,325
2,278	10,933	7,481	6,658	8,324	24,264	4,968	2,924	24,465	6,628	23,466	0	1,602	3,681	2,016	8,276	16,638	9,810	7,929	4,196
12,912	-32,415	-19,549	-13,753	-9,958	34,698	86,962	-58,601	-5,902	-4,913	15,840	6,471	21,888	12,654	5,208	-6,778	608	-1,401	-2,531	-
101,081	116,939	148,228	149,632	113,553	95,335	81,459	58,710	49,011	62,318	56,440	55,044	41,536	29,892	18,593	20,881	18,269	20,966	20,088	19,391
-	-	-	-	-	-	-	-	-	17.3%	10.9%	8.6%	7.7%	9.8%	-15.7%	11.2%	13.1%	-2.1%	7.3%	6.7%
59.4%	79.8%	81.1%	78.7%	77.4%	61.5%	80.3%	68.8%	72.0%	80.7%	74.0%	85.3%	81.2%	98.9%	93.2%	84.1%	69.4%	75.3%	85.6%	77.5%
2.27	4.30	5.12	5.18	5.70	2.79	4.86	2.52	3.04	5.15	4.30	6.32	4.41	58.37	7.24	3.95	2.17	2.49	3.77	2.77
2.27	4.30	5.12	5.18	5.70	2.79	4.86	2.52	3.04	5.15	4.30	6.32	4.41	58.37	7.24	3.95	1.94	1.80	3.77	2.69
0.68	0.25	0.23	0.27	0.29	0.63	0.25	0.45	0.39	0.24	0.35	0.17	0.23	0.01	0.07	0.19	0.44	0.33	0.17	0.29
5.5%	-14.9%	5.4%	22.0%	13.0%	25.1%	12.8%	9.2%	-2.9%	12.5%	15.8%	12.5%	11.3%	12.3%	-19.0%	8.5%	15.0%	-0.4%	8.4%	2.5%
3.2%	-11.9%	4.3%	17.3%	10.1%	15.4%	10.3%	6.4%	-2.1%	10.1%	11.7%	10.7%	9.2%	12.2%	-17.7%	7.2%	10.4%	-0.3%	7.2%	1.9%
over 100	-48.68	67.51	over 100	41.92	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
-	-	-	-	-	-	-	-	-	40 days	6 days	15 days	8 days	1 day	17 days	73 days	22 days	13 days	7 days	18 days
-	-	-	-	-	-	-	-	-	18 days	15 days	7 days	10 days	2 days	7 days	9 days	54 days	8 days	37 days	19 days

Item	31-12-2025	31-12-2024	31-12-2023	31-12-2022	31-12-2021
Employees at the balance-sheet date	-	-	-	2	1
full-time	-	-	-	2	1
in full-time equivalents	2	-	-	2	1
	2	2	2	1.8	1.6
On a permanent contract	1	1	1	1	1
Joined	-	-	3	7	5
Left	-	-	3	6	5
Training hours	1,384	344	344	-	-

Item	2025	2024	2023	2022	2021
Tangible fixed assets	€2,278	€10,933	€7,431	€6,658	€8,324
Financial fixed assets	-	-	€50	-	-
	€10,066	€11,925	€10,721	€10,186	€13,388

LEWAL

Annual accounts 2025

Money flows

Balance sheet

in euro

in euro

Position in the sector

59.4%

2.27

3.2%

Staff

€32,428

Filed annual accounts

Filings

Key figures and ratios

Social balance sheet

Investments

Insights on LEWAL

Next steps

Annual accounts 2025

Money flows

Balance sheet

Change in equityin euro

Change in cashin euro

Position in the sector

Solvency59.4%

Current ratio2.27

Return on assets3.2%

Staff

Staff cost per FTE€32,428

Joined and left

Filed annual accounts

Filings

Key figures and ratios

Social balance sheet

Investments

Insights on LEWAL

Next steps

in euro

in euro

59.4%

2.27

3.2%

€32,428