LAWAN: 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.
LAWAN
Largest movements
- Cash +€21,861
up €21,861 (+34.3%), from €63,739 to €85,600
mainly Accrued charges and deferred income (+€15,000) and Depreciation (+€13,852)
- Tangible fixed assets +€8,672
up €8,672 (+2.8%), from €307,612 to €316,284
- Accrued charges and deferred income +€15,000
new in 2025: €15,000
- Profit (loss) carried forward +€9,980
up €9,980 (+134.9%), from €7,399 to €17,379
- Other debts +€6,475
up €6,475 (+2.1%), from €309,009 to €315,484
- Gross operating margin +€32,489
up €32,489, from -€4,962 to €27,527
- Other operating charges -€1,550
down €1,550 (-42.5%), from €3,645 to €2,095
- Depreciation +€699
up €699 (+5.3%), from €13,153 to €13,852
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 | €382,736 | €413,725 | +€30,989 | +8.1% |
| Fixed assets | 21/28 | €308,048 | €316,720 | +€8,672 | +2.8% |
| Tangible fixed assets | 22/27 | €307,612 | €316,284 | +€8,672 | +2.8% |
| Land and buildings | 22 | €307,612 | €316,284 | +€8,672 | +2.8% |
| Financial fixed assets | 28 | €436 | €436 | = | 0.0% |
| Current assets | 29/58 | €74,688 | €97,005 | +€22,317 | +29.9% |
| Amounts receivable within one year | 40/41 | €10,949 | €11,405 | +€456 | +4.2% |
| Other amounts receivable | 41 | €10,949 | €11,405 | +€456 | +4.2% |
| Cash at bank and in hand | 54/58 | €63,739 | €85,600 | +€21,861 | +34.3% |
| Total equity and liabilities | 10/49 | €382,736 | €413,725 | +€30,989 | +8.1% |
| Equity | 10/15 | €41,757 | €51,737 | +€9,980 | +23.9% |
| Contributions | 10/11 | €31,235 | €31,235 | = | 0.0% |
| Reserves | 13 | €3,123 | €3,123 | = | 0.0% |
| Distributable reserves | 133 | €3,123 | €3,123 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,399 | €17,379 | +€9,980 | +134.9% |
| Amounts payable | 17/49 | €340,979 | €361,988 | +€21,009 | +6.2% |
| Amounts payable after more than one year | 17 | €30,448 | €30,448 | = | 0.0% |
| Financial debts | 170/4 | €30,448 | €30,448 | = | 0.0% |
| Amounts payable within one year | 42/48 | €310,531 | €316,540 | +€6,009 | +1.9% |
| Trade debts | 44 | €850 | €599 | -€251 | -29.5% |
| Suppliers | 440/4 | €850 | €599 | -€251 | -29.5% |
| Taxes, remuneration and social security | 45 | €672 | €457 | -€215 | -32.0% |
| Taxes | 450/3 | €672 | €457 | -€215 | -32.0% |
| Other amounts payable | 47/48 | €309,009 | €315,484 | +€6,475 | +2.1% |
| Accrued charges and deferred income | 492/3 | - | €15,000 | +€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,153 | €13,852 | +€699 | +5.3% |
| Other operating charges | 640/8 | €3,645 | €2,095 | -€1,550 | -42.5% |
| Gross operating margin | 9900 | -€4,962 | €27,527 | +€32,489 | |
| Operating profit (loss) | 9901 | -€21,760 | €11,580 | +€33,340 | |
| Financial charges | 65/66B | €1,588 | €1,600 | +€12 | +0.8% |
| Recurring financial charges | 65 | €1,588 | €1,600 | +€12 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | -€23,348 | €9,980 | +€33,328 | |
| Profit (loss) for the period | 9904 | -€23,348 | €9,980 | +€33,328 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,348 | €9,980 | +€33,328 |
Source: filed annual accounts (NBB), fiscal years ended 31 May 2024 and 31 May 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.