LAWIM: 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.
LAWIM
Largest movements
- Cash +€35,616
up €35,616 (+113%), from €31,450 to €67,066
mainly Provisions (+€100,000) and Depreciation (+€3,860)
- Tangible fixed assets -€3,860
down €3,860 (-13.2%), from €29,280 to €25,420
- Provisions +€100,000
new in 2025: €100,000
- Profit (loss) carried forward -€68,170
down €68,170, from €38,597 to -€29,572
- Provisions +€100,000
new in 2025: €100,000
- Purchases and services -€19,430
no longer reported in 2025 (was €19,430)
- Gross operating margin +€16,870
up €16,870 (+78.2%), from €21,570 to €38,440
- Depreciation -€5,145
down €5,145 (-57.1%), from €9,005 to €3,860
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 | €62,321 | €94,152 | +€31,830 | +51.1% |
| Fixed assets | 21/28 | €29,358 | €25,498 | -€3,860 | -13.1% |
| Tangible fixed assets | 22/27 | €29,280 | €25,420 | -€3,860 | -13.2% |
| Land and buildings | 22 | €29,280 | €25,420 | -€3,860 | -13.2% |
| Financial fixed assets | 28 | €78 | €78 | = | 0.0% |
| Current assets | 29/58 | €32,963 | €68,654 | +€35,690 | +108% |
| Cash at bank and in hand | 54/58 | €31,450 | €67,066 | +€35,616 | +113% |
| Deferred charges and accrued income | 490/1 | €1,513 | €1,588 | +€74 | +4.9% |
| Total equity and liabilities | 10/49 | €62,321 | €94,152 | +€31,830 | +51.1% |
| Equity | 10/15 | €59,321 | -€8,848 | -€68,170 | |
| Contributions | 10/11 | €18,840 | €18,840 | = | 0.0% |
| Reserves | 13 | €1,884 | €1,884 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,884 | €1,884 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,884 | €1,884 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,597 | -€29,572 | -€68,170 | |
| Provisions and deferred taxes | 16 | - | €100,000 | +€100,000 | |
| Provisions for liabilities and charges | 160/5 | - | €100,000 | +€100,000 | |
| Environmental obligations | 163 | - | €100,000 | +€100,000 | |
| Amounts payable | 17/49 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable after more than one year | 17 | €3,000 | €3,000 | = | 0.0% |
| Other amounts payable | 178/9 | €3,000 | €3,000 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €19,430 | - | -€19,430 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,005 | €3,860 | -€5,145 | -57.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €100,000 | +€100,000 | |
| Other operating charges | 640/8 | €2,615 | €2,703 | +€88 | +3.4% |
| Gross operating margin | 9900 | €21,570 | €38,440 | +€16,870 | +78.2% |
| Operating profit (loss) | 9901 | €9,950 | -€68,123 | -€78,073 | |
| Financial charges | 65/66B | €66 | €46 | -€20 | -29.8% |
| Recurring financial charges | 65 | €66 | €46 | -€20 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | €9,884 | -€68,170 | -€78,054 | |
| Profit (loss) for the period | 9904 | €9,884 | -€68,170 | -€78,054 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,884 | -€68,170 | -€78,054 |
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 14 October 2026 via checked.be.