LWIN: 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.
LWIN
Largest movements
- Receivables within one year +€68,150
up €68,150 (+45433.3%), from €150 to €68,300
- Cash -€32,324
down €32,324 (-80.2%), from €40,307 to €7,984
mainly Receivables within one year (-€68,150) and Tax, wage and social debts (-€66,076)
- Tangible fixed assets +€21,460
new in 2025: €21,460
- Deferred charges and accrued income -€15,000
no longer reported in 2025 (was €15,000)
- Other debts +€83,009
up €83,009 (+2216.9%), from €3,744 to €86,753
- Tax, wage and social debts -€66,076
down €66,076 (-87.0%), from €75,938 to €9,862
of which Remuneration and social security: -€69,500
- Profit (loss) carried forward +€27,171
up €27,171 (+82.0%), from -€33,132 to -€5,961
- Trade debts -€1,817
down €1,817 (-69.7%), from €2,606 to €789
- Gross operating margin +€47,553
up €47,553, from -€18,908 to €28,644
- Other operating charges +€479
up €479 (+265.8%), from €180 to €659
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 | €55,457 | €97,744 | +€42,287 | +76.3% |
| Fixed assets | 21/28 | - | €21,460 | +€21,460 | |
| Tangible fixed assets | 22/27 | - | €21,460 | +€21,460 | |
| Furniture and vehicles | 24 | - | €21,460 | +€21,460 | |
| Current assets | 29/58 | €55,457 | €76,284 | +€20,826 | +37.6% |
| Amounts receivable within one year | 40/41 | €150 | €68,300 | +€68,150 | +45433.3% |
| Trade receivables | 40 | €150 | €68,300 | +€68,150 | +45433.3% |
| Cash at bank and in hand | 54/58 | €40,307 | €7,984 | -€32,324 | -80.2% |
| Deferred charges and accrued income | 490/1 | €15,000 | - | -€15,000 | |
| Total equity and liabilities | 10/49 | €55,457 | €97,744 | +€42,287 | +76.3% |
| Equity | 10/15 | -€26,832 | €339 | +€27,171 | |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,132 | -€5,961 | +€27,171 | +82.0% |
| Amounts payable | 17/49 | €82,289 | €97,405 | +€15,116 | +18.4% |
| Amounts payable within one year | 42/48 | €82,289 | €97,405 | +€15,116 | +18.4% |
| Trade debts | 44 | €2,606 | €789 | -€1,817 | -69.7% |
| Suppliers | 440/4 | €2,606 | €789 | -€1,817 | -69.7% |
| Taxes, remuneration and social security | 45 | €75,938 | €9,862 | -€66,076 | -87.0% |
| Taxes | 450/3 | €6,438 | €9,862 | +€3,424 | +53.2% |
| Remuneration and social security | 454/9 | €69,500 | - | -€69,500 | |
| Other amounts payable | 47/48 | €3,744 | €86,753 | +€83,009 | +2216.9% |
| Other operating charges | 640/8 | €180 | €659 | +€479 | +265.8% |
| Non-recurring operating charges | 66A | €173 | €503 | +€330 | +190.7% |
| Gross operating margin | 9900 | -€18,908 | €28,644 | +€47,553 | |
| Operating profit (loss) | 9901 | -€19,261 | €27,482 | +€46,744 | |
| Financial charges | 65/66B | €146 | €179 | +€33 | +22.5% |
| Recurring financial charges | 65 | €146 | €179 | +€33 | +22.5% |
| Profit (loss) for the period before taxes | 9903 | -€19,408 | €27,303 | +€46,711 | |
| Income taxes | 67/77 | - | €132 | +€132 | |
| Profit (loss) for the period | 9904 | -€19,408 | €27,171 | +€46,579 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,408 | €27,171 | +€46,579 |
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 7 October 2026 via checked.be.