LEWOS: what changed
Two fiscal 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.
LEWOS
Largest movements
- Receivables within one year +€7,291
up €7,291 (+46.0%), from €15,865 to €23,156
- Cash +€1,667
up €1,667 (+107.4%), from €1,551 to €3,218
mainly Net result for the year (+€10,052) and Tax, wage and social debts (+€4,671)
- Profit (loss) carried forward +€10,052
up €10,052 (+847.7%), from €1,186 to €11,238
- Advances received -€6,413
down €6,413 (-88.3%), from €7,260 to €847
- Tax, wage and social debts +€4,671
up €4,671 (+81.0%), from €5,765 to €10,435
- Trade debts +€647
up €647 (+53.7%), from €1,206 to €1,853
- Gross operating margin +€11,806
up €11,806 (+302.5%), from €3,903 to €15,709
- Taxes +€1,947
up €1,947 (+160.8%), from €1,211 to €3,158
- Financial charges +€1,403
up €1,403 (+97.8%), from €1,434 to €2,837
- Financial income +€433
up €433 (+555.3%), from €78 to €511
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 | €17,417 | €26,374 | +€8,957 | +51.4% |
| Current assets | 29/58 | €17,417 | €26,374 | +€8,957 | +51.4% |
| Amounts receivable within one year | 40/41 | €15,865 | €23,156 | +€7,291 | +46.0% |
| Other amounts receivable | 41 | €15,865 | €23,156 | +€7,291 | +46.0% |
| Cash at bank and in hand | 54/58 | €1,551 | €3,218 | +€1,667 | +107.4% |
| Total equity and liabilities | 10/49 | €17,417 | €26,374 | +€8,957 | +51.4% |
| Equity | 10/15 | €3,186 | €13,238 | +€10,052 | +315.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,186 | €11,238 | +€10,052 | +847.7% |
| Amounts payable | 17/49 | €14,231 | €13,136 | -€1,095 | -7.7% |
| Amounts payable within one year | 42/48 | €14,231 | €13,136 | -€1,095 | -7.7% |
| Trade debts | 44 | €1,206 | €1,853 | +€647 | +53.7% |
| Suppliers | 440/4 | €1,206 | €1,853 | +€647 | +53.7% |
| Advances received on contracts in progress | 46 | €7,260 | €847 | -€6,413 | -88.3% |
| Taxes, remuneration and social security | 45 | €5,765 | €10,435 | +€4,671 | +81.0% |
| Taxes | 450/3 | €5,765 | €10,435 | +€4,671 | +81.0% |
| Other operating charges | 640/8 | €150 | €172 | +€22 | +14.7% |
| Gross operating margin | 9900 | €3,903 | €15,709 | +€11,806 | +302.5% |
| Operating profit (loss) | 9901 | €3,753 | €15,537 | +€11,784 | +314.0% |
| Financial income | 75/76B | €78 | €511 | +€433 | +555.3% |
| Recurring financial income | 75 | €78 | €511 | +€433 | +555.3% |
| Financial charges | 65/66B | €1,434 | €2,837 | +€1,403 | +97.8% |
| Recurring financial charges | 65 | €1,434 | €2,837 | +€1,403 | +97.8% |
| Profit (loss) for the period before taxes | 9903 | €2,397 | €13,211 | +€10,814 | +451.2% |
| Income taxes | 67/77 | €1,211 | €3,158 | +€1,947 | +160.8% |
| Profit (loss) for the period | 9904 | €1,186 | €10,052 | +€8,867 | +747.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,186 | €10,052 | +€8,867 | +747.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.