Lewmz: 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.
Lewmz
Largest movements
- Cash -€5,451
down €5,451 (-54.8%), from €9,939 to €4,488
mainly Net result for the year (-€2,104) and Other debts (-€1,770)
- Tangible fixed assets +€1,076
new in 2025: €1,076
- Profit (loss) carried forward -€2,104
down €2,104 (-4.0%), from -€52,931 to -€55,035
- Other debts -€1,770
down €1,770 (-19.6%), from €9,013 to €7,243
- Trade debts -€550
down €550 (-76.1%), from €723 to €173
- Gross operating margin -€13,544
down €13,544, from €12,729 to -€816
- Other operating charges +€821
up €821 (+314%), from €261 to €1,083
- Financial charges -€409
down €409 (-83.0%), from €493 to €84
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 | €10,600 | €6,176 | -€4,424 | -41.7% |
| Fixed assets | 21/28 | - | €1,076 | +€1,076 | |
| Tangible fixed assets | 22/27 | - | €1,076 | +€1,076 | |
| Furniture and vehicles | 24 | - | €1,076 | +€1,076 | |
| Current assets | 29/58 | €10,600 | €5,100 | -€5,500 | -51.9% |
| Amounts receivable within one year | 40/41 | €661 | €611 | -€50 | -7.5% |
| Trade receivables | 40 | €623 | - | -€623 | |
| Other amounts receivable | 41 | €38 | €611 | +€574 | +1,514% |
| Cash at bank and in hand | 54/58 | €9,939 | €4,488 | -€5,451 | -54.8% |
| Total equity and liabilities | 10/49 | €10,600 | €6,176 | -€4,424 | -41.7% |
| Equity | 10/15 | €864 | -€1,240 | -€2,104 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €47,594 | €47,594 | = | 0.0% |
| Distributable reserves | 133 | €47,594 | €47,594 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€52,931 | -€55,035 | -€2,104 | -4.0% |
| Amounts payable | 17/49 | €9,736 | €7,416 | -€2,320 | -23.8% |
| Amounts payable within one year | 42/48 | €9,736 | €7,416 | -€2,320 | -23.8% |
| Trade debts | 44 | €723 | €173 | -€550 | -76.1% |
| Suppliers | 440/4 | €723 | €173 | -€550 | -76.1% |
| Other amounts payable | 47/48 | €9,013 | €7,243 | -€1,770 | -19.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €121 | +€121 | |
| Other operating charges | 640/8 | €261 | €1,083 | +€821 | +314% |
| Gross operating margin | 9900 | €12,729 | -€816 | -€13,544 | |
| Operating profit (loss) | 9901 | €12,467 | -€2,020 | -€14,487 | |
| Financial income | 75/76B | €4 | €0 | -€4 | -99.5% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -99.5% |
| Financial charges | 65/66B | €493 | €84 | -€409 | -83.0% |
| Recurring financial charges | 65 | €493 | €84 | -€409 | -83.0% |
| Profit (loss) for the period before taxes | 9903 | €11,978 | -€2,104 | -€14,082 | |
| Profit (loss) for the period | 9904 | €11,978 | -€2,104 | -€14,082 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,978 | -€2,104 | -€14,082 |
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 24 October 2026 via checked.be.