Radio Lewis: 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.
Radio Lewis
Largest movements
- Cash +€22,726
up €22,726 (+112%), from €20,319 to €43,045
mainly Net result for the year (+€13,110) and Tax, wage and social debts (+€9,878)
- Receivables within one year -€8,355
down €8,355 (-85.2%), from €9,807 to €1,452
of which Trade receivables: -€6,837
- Tangible fixed assets -€2,065
down €2,065 (-33.5%), from €6,160 to €4,095
of which Furniture and vehicles: -€3,088
- Reserves +€13,110
up €13,110 (+70.1%), from €18,694 to €31,804
- Other debts -€9,982
down €9,982 (-79.0%), from €12,637 to €2,655
- Tax, wage and social debts +€9,878
up €9,878 (+629%), from €1,570 to €11,448
- Trade debts -€870
down €870 (-33.5%), from €2,596 to €1,727
- Gross operating margin +€7,857
up €7,857 (+58.9%), from €13,332 to €21,190
- Taxes +€1,574
up €1,574 (+63.1%), from €2,495 to €4,069
- Depreciation +€746
up €746 (+30.8%), from €2,418 to €3,164
- Financial charges -€271
down €271 (-41.7%), from €650 to €379
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 | €36,497 | €48,822 | +€12,324 | +33.8% |
| Fixed assets | 21/28 | €6,160 | €4,095 | -€2,065 | -33.5% |
| Tangible fixed assets | 22/27 | €6,160 | €4,095 | -€2,065 | -33.5% |
| Plant, machinery and equipment | 23 | - | €1,023 | +€1,023 | |
| Furniture and vehicles | 24 | €6,160 | €3,072 | -€3,088 | -50.1% |
| Current assets | 29/58 | €30,337 | €44,726 | +€14,389 | +47.4% |
| Amounts receivable within one year | 40/41 | €9,807 | €1,452 | -€8,355 | -85.2% |
| Trade receivables | 40 | €8,289 | €1,452 | -€6,837 | -82.5% |
| Other amounts receivable | 41 | €1,518 | €0 | -€1,518 | -100% |
| Cash at bank and in hand | 54/58 | €20,319 | €43,045 | +€22,726 | +112% |
| Deferred charges and accrued income | 490/1 | €211 | €229 | +€18 | +8.7% |
| Total equity and liabilities | 10/49 | €36,497 | €48,822 | +€12,324 | +33.8% |
| Equity | 10/15 | €19,694 | €32,804 | +€13,110 | +66.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €18,694 | €31,804 | +€13,110 | +70.1% |
| Distributable reserves | 133 | €18,694 | €31,804 | +€13,110 | +70.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €16,803 | €16,017 | -€786 | -4.7% |
| Amounts payable within one year | 42/48 | €16,803 | €15,830 | -€973 | -5.8% |
| Trade debts | 44 | €2,596 | €1,727 | -€870 | -33.5% |
| Suppliers | 440/4 | €2,596 | €1,727 | -€870 | -33.5% |
| Taxes, remuneration and social security | 45 | €1,570 | €11,448 | +€9,878 | +629% |
| Taxes | 450/3 | €1,570 | €11,448 | +€9,878 | +629% |
| Other amounts payable | 47/48 | €12,637 | €2,655 | -€9,982 | -79.0% |
| Accrued charges and deferred income | 492/3 | - | €187 | +€187 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,418 | €3,164 | +€746 | +30.8% |
| Other operating charges | 640/8 | €588 | €467 | -€121 | -20.5% |
| Gross operating margin | 9900 | €13,332 | €21,190 | +€7,857 | +58.9% |
| Operating profit (loss) | 9901 | €10,326 | €17,559 | +€7,232 | +70.0% |
| Financial charges | 65/66B | €650 | €379 | -€271 | -41.7% |
| Recurring financial charges | 65 | €650 | €379 | -€271 | -41.7% |
| Profit (loss) for the period before taxes | 9903 | €9,676 | €17,180 | +€7,504 | +77.5% |
| Income taxes | 67/77 | €2,495 | €4,069 | +€1,574 | +63.1% |
| Profit (loss) for the period | 9904 | €7,181 | €13,110 | +€5,929 | +82.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,181 | €13,110 | +€5,929 | +82.6% |
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 1 November 2026 via checked.be.