LEWIS ORTHO: what changed
LEWIS ORTHO
Largest movements
- Cash +€127,425
up €127,425 (+76.8%), from €166,025 to €293,450
mainly Net result for the year (+€122,379) and Depreciation (+€22,140)
- Tangible fixed assets +€23,285
up €23,285 (+50.0%), from €46,529 to €69,814
of which Furniture and vehicles: +€26,859
- Receivables within one year -€6,394
down €6,394 (-5.9%), from €108,609 to €102,215
of which Trade receivables: -€6,387
- Profit (loss) carried forward +€122,379
up €122,379 (+63.1%), from €193,976 to €316,355
- Tax, wage and social debts +€18,030
up €18,030 (+32.3%), from €55,771 to €73,802
of which Remuneration and social security: +€20,651
- Trade debts +€11,765
up €11,765 (+59.0%), from €19,940 to €31,705
- Debts after one year -€6,506
down €6,506 (-9.7%), from €66,765 to €60,258
- Gross operating margin +€111,182
up €111,182 (+45.0%), from €247,304 to €358,486
- Staff costs +€56,764
up €56,764 (+48.9%), from €116,165 to €172,928
- Taxes +€12,128
up €12,128 (+48.3%), from €25,125 to €37,253
- Depreciation +€6,379
up €6,379 (+40.5%), from €15,761 to €22,140
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €367,227 | €511,853 | +€144,625 | +39.4% |
| Fixed assets | 21/28 | €49,129 | €72,414 | +€23,285 | +47.4% |
| Tangible fixed assets | 22/27 | €46,529 | €69,814 | +€23,285 | +50.0% |
| Plant, machinery and equipment | 23 | €10,091 | €6,517 | -€3,574 | -35.4% |
| Furniture and vehicles | 24 | €36,439 | €63,298 | +€26,859 | +73.7% |
| Financial fixed assets | 28 | €2,600 | €2,600 | = | 0.0% |
| Current assets | 29/58 | €318,098 | €439,438 | +€121,340 | +38.1% |
| Stocks and contracts in progress | 3 | €41,965 | €40,326 | -€1,640 | -3.9% |
| Stocks | 30/36 | €41,965 | €40,326 | -€1,640 | -3.9% |
| Amounts receivable within one year | 40/41 | €108,609 | €102,215 | -€6,394 | -5.9% |
| Trade receivables | 40 | €108,522 | €102,135 | -€6,387 | -5.9% |
| Other amounts receivable | 41 | €87 | €81 | -€6 | -7.2% |
| Cash at bank and in hand | 54/58 | €166,025 | €293,450 | +€127,425 | +76.8% |
| Deferred charges and accrued income | 490/1 | €1,498 | €3,447 | +€1,949 | +130% |
| Total equity and liabilities | 10/49 | €367,227 | €511,853 | +€144,625 | +39.4% |
| Equity | 10/15 | €212,576 | €334,955 | +€122,379 | +57.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €193,976 | €316,355 | +€122,379 | +63.1% |
| Amounts payable | 17/49 | €154,651 | €176,897 | +€22,246 | +14.4% |
| Amounts payable after more than one year | 17 | €66,765 | €60,258 | -€6,506 | -9.7% |
| Financial debts | 170/4 | €66,765 | €60,258 | -€6,506 | -9.7% |
| Amounts payable within one year | 42/48 | €87,887 | €116,639 | +€28,752 | +32.7% |
| Current portion of amounts payable after more than one year | 42 | €8,621 | €6,506 | -€2,115 | -24.5% |
| Trade debts | 44 | €19,940 | €31,705 | +€11,765 | +59.0% |
| Suppliers | 440/4 | €19,940 | €31,705 | +€11,765 | +59.0% |
| Taxes, remuneration and social security | 45 | €55,771 | €73,802 | +€18,030 | +32.3% |
| Taxes | 450/3 | €40,838 | €38,217 | -€2,621 | -6.4% |
| Remuneration and social security | 454/9 | €14,934 | €35,585 | +€20,651 | +138% |
| Other amounts payable | 47/48 | €3,554 | €4,626 | +€1,072 | +30.2% |
| Remuneration, social security and pensions | 62 | €116,165 | €172,928 | +€56,764 | +48.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,761 | €22,140 | +€6,379 | +40.5% |
| Other operating charges | 640/8 | €1,215 | €1,358 | +€143 | +11.7% |
| Gross operating margin | 9900 | €247,304 | €358,486 | +€111,182 | +45.0% |
| Operating profit (loss) | 9901 | €114,163 | €162,060 | +€47,896 | +42.0% |
| Financial income | 75/76B | €3 | €312 | +€309 | +10,238% |
| Recurring financial income | 75 | €3 | €312 | +€309 | +10,238% |
| Financial charges | 65/66B | €3,295 | €2,740 | -€555 | -16.9% |
| Recurring financial charges | 65 | €3,295 | €2,740 | -€555 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €110,871 | €159,632 | +€48,761 | +44.0% |
| Income taxes | 67/77 | €25,125 | €37,253 | +€12,128 | +48.3% |
| Profit (loss) for the period | 9904 | €85,747 | €122,379 | +€36,633 | +42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €85,747 | €122,379 | +€36,633 | +42.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.