LEWIS COMMUNICATIONS: 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.
LEWIS COMMUNICATIONS
Largest movements
- Receivables within one year +€380,456
up €380,456 (+76.1%), from €499,828 to €880,285
of which Trade receivables: +€301,456
- Tangible fixed assets -€16,304
down €16,304 (-41.5%), from €39,286 to €22,982
of which Furniture and vehicles: -€15,385
- Profit (loss) carried forward +€189,886
up €189,886, from -€15,442 to €174,444
- Trade debts +€94,227
up €94,227 (+40.6%), from €232,190 to €326,417
- Accrued charges and deferred income +€46,516
up €46,516 (+52.3%), from €88,940 to €135,456
- Tax, wage and social debts +€32,452
up €32,452 (+13.3%), from €244,626 to €277,077
of which Remuneration and social security: +€48,178
- Staff costs -€103,234
down €103,234 (-6.8%), from €1.5m to €1.4m
- Gross operating margin +€70,728
up €70,728 (+4.3%), from €1.6m to €1.7m
- Taxes +€64,924
up €64,924 (+242%), from €26,811 to €91,735
- Write-downs -€55,817
down €55,817, from €30,404 to -€25,413
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €591,209 | €953,232 | +€362,023 | +61.2% |
| Fixed assets | 21/28 | €62,946 | €46,642 | -€16,304 | -25.9% |
| Tangible fixed assets | 22/27 | €39,286 | €22,982 | -€16,304 | -41.5% |
| Furniture and vehicles | 24 | €37,623 | €22,238 | -€15,385 | -40.9% |
| Other tangible fixed assets | 26 | €1,663 | €744 | -€919 | -55.2% |
| Financial fixed assets | 28 | €23,660 | €23,660 | = | 0.0% |
| Current assets | 29/58 | €528,263 | €906,590 | +€378,327 | +71.6% |
| Amounts receivable within one year | 40/41 | €499,828 | €880,285 | +€380,456 | +76.1% |
| Trade receivables | 40 | €499,828 | €801,285 | +€301,456 | +60.3% |
| Other amounts receivable | 41 | €0 | €79,000 | +€79,000 | |
| Deferred charges and accrued income | 490/1 | €28,435 | €26,306 | -€2,129 | -7.5% |
| Total equity and liabilities | 10/49 | €591,209 | €953,232 | +€362,023 | +61.2% |
| Equity | 10/15 | €23,759 | €213,645 | +€189,886 | +799% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €20,609 | €20,609 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,442 | €174,444 | +€189,886 | |
| Amounts payable | 17/49 | €567,450 | €739,587 | +€172,137 | +30.3% |
| Amounts payable within one year | 42/48 | €478,510 | €604,131 | +€125,621 | +26.3% |
| Trade debts | 44 | €232,190 | €326,417 | +€94,227 | +40.6% |
| Suppliers | 440/4 | €232,190 | €326,417 | +€94,227 | +40.6% |
| Taxes, remuneration and social security | 45 | €244,626 | €277,077 | +€32,452 | +13.3% |
| Taxes | 450/3 | €57,859 | €42,133 | -€15,726 | -27.2% |
| Remuneration and social security | 454/9 | €186,766 | €234,944 | +€48,178 | +25.8% |
| Other amounts payable | 47/48 | €1,694 | €637 | -€1,057 | -62.4% |
| Accrued charges and deferred income | 492/3 | €88,940 | €135,456 | +€46,516 | +52.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,520,429 | €1,417,195 | -€103,234 | -6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,758 | €22,727 | -€3,031 | -11.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €30,404 | -€25,413 | -€55,817 | |
| Other operating charges | 640/8 | €38,534 | €31,276 | -€7,258 | -18.8% |
| Non-recurring operating charges | 66A | €13,022 | €3,297 | -€9,725 | -74.7% |
| Gross operating margin | 9900 | €1,649,855 | €1,720,583 | +€70,728 | +4.3% |
| Operating profit (loss) | 9901 | €21,708 | €271,500 | +€249,792 | +1,151% |
| Financial income | 75/76B | €8,720 | €14,773 | +€6,053 | +69.4% |
| Recurring financial income | 75 | €8,720 | €14,773 | +€6,053 | +69.4% |
| Financial charges | 65/66B | €3,531 | €4,653 | +€1,121 | +31.8% |
| Recurring financial charges | 65 | €3,531 | €4,653 | +€1,121 | +31.8% |
| Profit (loss) for the period before taxes | 9903 | €26,896 | €281,620 | +€254,724 | +947% |
| Income taxes | 67/77 | €26,811 | €91,735 | +€64,924 | +242% |
| Profit (loss) for the period | 9904 | €85 | €189,886 | +€189,800 | +222,144% |
| Profit (loss) for the period to be appropriated | 9905 | €85 | €189,886 | +€189,800 | +222,144% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.