LW COMPTA: 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.
LW COMPTA
Largest movements
- Intangible fixed assets +€175,000
new in 2025: €175,000
- Cash +€96,049
up €96,049 (+436.7%), from €21,994 to €118,043
mainly Debts after one year (+€111,853) and Net result for the year (+€100,951)
- Receivables within one year +€21,191
up €21,191 (+321.5%), from €6,591 to €27,781
- Debts after one year +€111,853
up €111,853 (+745.7%), from €15,000 to €126,853
of which Financial debts: +€111,853
- Profit (loss) carried forward +€98,767
up €98,767 (+20962.5%), from €471 to €99,238
- Short-term financial debts +€30,000
new in 2025: €30,000
- Tax, wage and social debts +€26,671
up €26,671 (+347.3%), from €7,680 to €34,351
of which Taxes: +€17,908
- Current portion of long-term debt +€20,162
new in 2025: €20,162
- Gross operating margin +€205,243
up €205,243 (+10909.5%), from €1,881 to €207,124
- Staff costs +€45,850
new in 2025: €45,850
- Taxes +€29,369
up €29,369 (+4661.8%), from €630 to €29,999
- Depreciation +€25,160
new in 2025: €25,160
- Financial charges +€4,348
up €4,348 (+2530.0%), from €172 to €4,519
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 | €29,702 | €323,942 | +€294,241 | +990.7% |
| Fixed assets | 21/28 | - | €175,996 | +€175,996 | |
| Intangible fixed assets | 21 | - | €175,000 | +€175,000 | |
| Tangible fixed assets | 22/27 | - | €996 | +€996 | |
| Furniture and vehicles | 24 | - | €996 | +€996 | |
| Current assets | 29/58 | €29,702 | €147,946 | +€118,245 | +398.1% |
| Amounts receivable within one year | 40/41 | €6,591 | €27,781 | +€21,191 | +321.5% |
| Trade receivables | 40 | €6,591 | €27,781 | +€21,191 | +321.5% |
| Cash at bank and in hand | 54/58 | €21,994 | €118,043 | +€96,049 | +436.7% |
| Deferred charges and accrued income | 490/1 | €1,117 | €2,122 | +€1,005 | +89.9% |
| Total equity and liabilities | 10/49 | €29,702 | €323,942 | +€294,241 | +990.7% |
| Equity | 10/15 | €5,471 | €104,238 | +€98,767 | +1805.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €471 | €99,238 | +€98,767 | +20962.5% |
| Amounts payable | 17/49 | €24,230 | €219,704 | +€195,474 | +806.7% |
| Amounts payable after more than one year | 17 | €15,000 | €126,853 | +€111,853 | +745.7% |
| Financial debts | 170/4 | - | €111,853 | +€111,853 | |
| Other amounts payable | 178/9 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €8,843 | €92,852 | +€84,009 | +950.0% |
| Current portion of amounts payable after more than one year | 42 | - | €20,162 | +€20,162 | |
| Financial debts | 43 | - | €30,000 | +€30,000 | |
| Credit institutions | 430/8 | - | €30,000 | +€30,000 | |
| Trade debts | 44 | €652 | €4,962 | +€4,311 | +661.5% |
| Suppliers | 440/4 | €652 | €4,962 | +€4,311 | +661.5% |
| Taxes, remuneration and social security | 45 | €7,680 | €34,351 | +€26,671 | +347.3% |
| Taxes | 450/3 | €7,680 | €25,587 | +€17,908 | +233.2% |
| Remuneration and social security | 454/9 | - | €8,764 | +€8,764 | |
| Other amounts payable | 47/48 | €512 | €3,376 | +€2,865 | +559.8% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Remuneration, social security and pensions | 62 | - | €45,850 | +€45,850 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €25,160 | +€25,160 | |
| Other operating charges | 640/8 | €608 | €646 | +€37 | +6.1% |
| Gross operating margin | 9900 | €1,881 | €207,124 | +€205,243 | +10909.5% |
| Operating profit (loss) | 9901 | €1,273 | €135,469 | +€134,196 | +10541.8% |
| Financial income | 75/76B | €0 | €1 | +€1 | +6600.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +6600.0% |
| Financial charges | 65/66B | €172 | €4,519 | +€4,348 | +2530.0% |
| Recurring financial charges | 65 | €172 | €4,519 | +€4,348 | +2530.0% |
| Profit (loss) for the period before taxes | 9903 | €1,101 | €130,950 | +€129,849 | +11792.0% |
| Income taxes | 67/77 | €630 | €29,999 | +€29,369 | +4661.8% |
| Profit (loss) for the period | 9904 | €471 | €100,951 | +€100,480 | +21326.0% |
| Profit (loss) for the period to be appropriated | 9905 | €471 | €100,951 | +€100,480 | +21326.0% |
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 4 October 2026 via checked.be.