L.W. PLANNING: 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.
L.W. PLANNING
Largest movements
- Tangible fixed assets +€36,708
up €36,708 (+24.9%), from €147,616 to €184,324
of which Land and buildings: +€21,763
- Receivables within one year +€36,544
up €36,544 (+324%), from €11,286 to €47,829
of which Trade receivables: +€36,544
- Cash +€9,727
up €9,727 (+16.8%), from €57,872 to €67,599
mainly Net result for the year (+€75,394) and Tax, wage and social debts (+€10,121)
- Reserves +€64,748
up €64,748 (+42.3%), from €153,097 to €217,845
of which Distributable reserves: +€64,748
- Profit (loss) carried forward +€10,646
up €10,646, from -€10,646 to €0
- Tax, wage and social debts +€10,121
up €10,121 (+199%), from €5,075 to €15,196
of which Taxes: +€10,121
- Other debts -€8,948
down €8,948 (-92.7%), from €9,655 to €707
- Trade debts +€6,896
up €6,896, from €0 to €6,896
- Gross operating margin +€6,815
up €6,815 (+6.2%), from €110,474 to €117,289
- Taxes +€1,515
up €1,515 (+5.8%), from €26,005 to €27,521
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.
Derived cash bridge
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 | €219,304 | €302,772 | +€83,468 | +38.1% |
| Fixed assets | 21/28 | €147,616 | €184,324 | +€36,708 | +24.9% |
| Tangible fixed assets | 22/27 | €147,616 | €184,324 | +€36,708 | +24.9% |
| Land and buildings | 22 | €143,758 | €165,521 | +€21,763 | +15.1% |
| Plant, machinery and equipment | 23 | €274 | €0 | -€274 | -100% |
| Furniture and vehicles | 24 | €3,584 | €18,803 | +€15,219 | +425% |
| Current assets | 29/58 | €71,688 | €118,448 | +€46,760 | +65.2% |
| Amounts receivable within one year | 40/41 | €11,286 | €47,829 | +€36,544 | +324% |
| Trade receivables | 40 | €10,291 | €46,835 | +€36,544 | +355% |
| Other amounts receivable | 41 | €995 | €995 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €57,872 | €67,599 | +€9,727 | +16.8% |
| Deferred charges and accrued income | 490/1 | €2,530 | €3,020 | +€490 | +19.3% |
| Total equity and liabilities | 10/49 | €219,304 | €302,772 | +€83,468 | +38.1% |
| Equity | 10/15 | €204,451 | €279,845 | +€75,394 | +36.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €153,097 | €217,845 | +€64,748 | +42.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €146,897 | €211,645 | +€64,748 | +44.1% |
| Profit (loss) carried forward | 14 | -€10,646 | €0 | +€10,646 | |
| Amounts payable | 17/49 | €14,853 | €22,927 | +€8,074 | +54.4% |
| Amounts payable within one year | 42/48 | €14,730 | €22,799 | +€8,069 | +54.8% |
| Trade debts | 44 | €0 | €6,896 | +€6,896 | |
| Suppliers | 440/4 | €0 | €6,896 | +€6,896 | |
| Taxes, remuneration and social security | 45 | €5,075 | €15,196 | +€10,121 | +199% |
| Taxes | 450/3 | €5,075 | €15,196 | +€10,121 | +199% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €9,655 | €707 | -€8,948 | -92.7% |
| Accrued charges and deferred income | 492/3 | €123 | €128 | +€5 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,479 | €9,899 | +€420 | +4.4% |
| Other operating charges | 640/8 | €4,044 | €4,196 | +€152 | +3.8% |
| Gross operating margin | 9900 | €110,474 | €117,289 | +€6,815 | +6.2% |
| Operating profit (loss) | 9901 | €96,952 | €103,194 | +€6,242 | +6.4% |
| Financial income | 75/76B | €137 | €1 | -€136 | -99.3% |
| Recurring financial income | 75 | €137 | €1 | -€136 | -99.3% |
| Financial charges | 65/66B | €151 | €281 | +€130 | +85.8% |
| Recurring financial charges | 65 | €151 | €281 | +€130 | +85.8% |
| Profit (loss) for the period before taxes | 9903 | €96,938 | €102,915 | +€5,977 | +6.2% |
| Income taxes | 67/77 | €26,005 | €27,521 | +€1,515 | +5.8% |
| Profit (loss) for the period | 9904 | €70,933 | €75,394 | +€4,461 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €70,933 | €75,394 | +€4,461 | +6.3% |
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 16 October 2026 via checked.be.