LeWi: 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.
LeWi
Largest movements
- Tangible fixed assets -€5,682
down €5,682 (-53.1%), from €10,697 to €5,015
- Receivables within one year +€3,477
up €3,477 (+64.0%), from €5,433 to €8,911
of which Trade receivables: +€2,735
- Cash -€989
down €989 (-26.4%), from €3,750 to €2,761
mainly Net result for the year (-€5,055) and Receivables within one year (-€3,477)
- Profit (loss) carried forward -€5,055
down €5,055 (-244.7%), from -€2,066 to -€7,121
- Trade debts +€2,166
up €2,166 (+62.6%), from €3,461 to €5,627
- Other debts -€422
down €422 (-8.1%), from €5,204 to €4,782
- Gross operating margin +€5,286
up €5,286, from -€3,544 to €1,742
- Other operating charges +€162
up €162 (+32.2%), from €504 to €667
- Depreciation +€104
up €104 (+1.7%), from €5,969 to €6,073
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 | €29,978 | €26,618 | -€3,360 | -11.2% |
| Fixed assets | 21/28 | €10,697 | €5,015 | -€5,682 | -53.1% |
| Tangible fixed assets | 22/27 | €10,697 | €5,015 | -€5,682 | -53.1% |
| Plant, machinery and equipment | 23 | €10,697 | €5,015 | -€5,682 | -53.1% |
| Current assets | 29/58 | €19,281 | €21,603 | +€2,322 | +12.0% |
| Stocks and contracts in progress | 3 | €10,098 | €9,932 | -€166 | -1.6% |
| Stocks | 30/36 | €10,098 | €9,932 | -€166 | -1.6% |
| Amounts receivable within one year | 40/41 | €5,433 | €8,911 | +€3,477 | +64.0% |
| Trade receivables | 40 | €4,176 | €6,911 | +€2,735 | +65.5% |
| Other amounts receivable | 41 | €1,258 | €2,000 | +€742 | +59.0% |
| Cash at bank and in hand | 54/58 | €3,750 | €2,761 | -€989 | -26.4% |
| Total equity and liabilities | 10/49 | €29,978 | €26,618 | -€3,360 | -11.2% |
| Equity | 10/15 | €19,934 | €14,879 | -€5,055 | -25.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,066 | -€7,121 | -€5,055 | -244.7% |
| Amounts payable | 17/49 | €10,044 | €11,739 | +€1,695 | +16.9% |
| Amounts payable within one year | 42/48 | €10,044 | €11,739 | +€1,695 | +16.9% |
| Trade debts | 44 | €3,461 | €5,627 | +€2,166 | +62.6% |
| Suppliers | 440/4 | €3,461 | €5,627 | +€2,166 | +62.6% |
| Taxes, remuneration and social security | 45 | €1,378 | €1,330 | -€49 | -3.5% |
| Taxes | 450/3 | €331 | €272 | -€59 | -17.7% |
| Remuneration and social security | 454/9 | €1,047 | €1,057 | +€10 | +0.9% |
| Other amounts payable | 47/48 | €5,204 | €4,782 | -€422 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,969 | €6,073 | +€104 | +1.7% |
| Other operating charges | 640/8 | €504 | €667 | +€162 | +32.2% |
| Gross operating margin | 9900 | -€3,544 | €1,742 | +€5,286 | |
| Operating profit (loss) | 9901 | -€10,017 | -€4,998 | +€5,019 | +50.1% |
| Financial income | 75/76B | €0 | €25 | +€25 | +250600.0% |
| Recurring financial income | 75 | €0 | €25 | +€25 | +250600.0% |
| Financial charges | 65/66B | €86 | €82 | -€3 | -3.6% |
| Recurring financial charges | 65 | €86 | €82 | -€3 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | -€10,102 | -€5,055 | +€5,047 | +50.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€10,102 | -€5,055 | +€5,047 | +50.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,102 | -€5,055 | +€5,047 | +50.0% |
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 10 October 2026 via checked.be.