Summary
LOWI has a registered holding activity and consists mainly of financial fixed assets; the bankruptcy model is trained on trading and manufacturing companies and does not apply here. The 2025 annual accounts show equity of €2.7m and a net result of -€111,146. Equity remains stable across the filed fiscal years (±0.9% per year). Its solvency ranks better than 43% of 3241 sector peers (fiscal year 2025). The company has been active since 2010 and the Belgian State Gazette contains no insolvency or warning signals.
Checked score
Outside the general model
Holding: general score not applicable
The company has a registered holding activity and financial fixed assets account for more than half of its assets. The general operating-company model is unsuitable for this profile, so we show no financial axes either. Filed figures remain available.
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Signals
1 signal. The signal on the left, the evidence on the right.
○neutral
neutral · Filed after the deadline
The financial year that closed on 31-03-2025 was due by 31-10-2025 and was filed on 27-11-2025, 27 days later. For context: 47% of the Belgian market files late and the whole 1-to-90-day band measures 2.0% abnormal legal state against a 1.66% average. We show this as a fact and do not score it.
NBB · 10 filingsDeviation from the deadline
2025
27 d late
2024
5 d late
2023
on the day
2022
9 d late
2021
4 d early
2020
30 d late
2019
1 d early
← before the deadline
after the deadline →
tick = median of all Belgian filingsring = median in the sector
This company filed its last 7 accounts on average 9 days after the deadline; the sector median for financial year 2024 is 9 days before the deadline, and 32% of the sector filed late.
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 31-03-2026 and is due by 31-10-2026. Nothing is late today. Usually files around 5 November (5 of the last 5 filed years within 30 days of that day).
Companies Code · seven monthsPosition in the running window
31-03-2026 close30-09-2026 today31-10-2026 deadline
History
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Financials · fiscal year 2025, full schema
Source amounts without an identifiable currency are assumed to be EUR.
Turnover
€341,167▲ 1.9%
2024 · €334,896
EBIT margin
2.9%▼ 17.0pp
2024 · 19.9%
Net result
-€111,146
2024 · €13,098
Working capital
-€988,140▲ 34.1%
2024 · -€1.5m
Trend over the years
Click a name to add, emphasise or remove a line.Band: the middle half (P25 to P75) of NACE 70, Activities of head offices; management consultancy activities, each year against the same schema; no band under 30 filings. Dashed line: the median.
Every figure with its change against the fiscal year before
favourable
unfavourable
Line20212022202320242025
Turnover€377,650=€414,678▲ 9.8%€317,585▼ 23.4%€334,896▲ 5.5%€341,167▲ 1.9%
Operating result€71,075▼ 26.5%€82,217▲ 15.7%-€14,045€66,753€9,839▼ 85.3%
Net result-€22,693€3,789within the sector's middle half-€75,329below the sector's middle half€13,098within the sector's middle half-€111,146below the sector's middle half
EBIT margin18.8%▼ 6.8pp19.8%▲ 1.0pp-4.4%▼ 24.2pp19.9%▲ 24.4pp2.9%▼ 17.0pp
Equity€2.9m=€2.9mwithin the sector's middle half▼ 0.7%€2.8mwithin the sector's middle half▼ 2.6%€2.8mwithin the sector's middle half▲ 0.5%€2.7mwithin the sector's middle half▼ 4.0%
Total assets€5.9m=€6.5mwithin the sector's middle half▲ 10.4%€5.7mwithin the sector's middle half▼ 12.8%€5.9mwithin the sector's middle half▲ 4.9%€6.0mwithin the sector's middle half▲ 1.4%
Debt€3.0m=€3.6m▲ 21.1%€2.9m▼ 20.9%€3.1m▲ 9.3%€3.3m▲ 6.2%
Working capital-€1.1m=-€1.3mbelow the sector's middle half▼ 21.4%-€1.5mbelow the sector's middle half▼ 15.5%-€1.5mbelow the sector's middle half▼ 0.8%-€988,140below the sector's middle half▲ 34.1%
Solvency49.1%=44.2%within the sector's middle half▼ 4.9pp49.4%within the sector's middle half▲ 5.2pp47.3%within the sector's middle half▼ 2.1pp44.8%within the sector's middle half▼ 2.5pp
Current ratio0.51=0.59within the sector's middle half▲ 0.080.36below the sector's middle half▼ 0.230.44below the sector's middle half▲ 0.090.58within the sector's middle half▲ 0.14
Return on assets (ROA)-0.4%▼ 0.9pp0.1%below the sector's middle half▲ 0.4pp-1.3%below the sector's middle half▼ 1.4pp0.2%within the sector's middle half▲ 1.6pp-1.8%below the sector's middle half▼ 2.1pp
Staff (FTE)0
above
within
below
the middle half (P25 to P75) of NACE 70, Activities of head offices; management consultancy activities, each year against the same schema; no band under 30 filings.
Result per fiscal year
Operating resultNet result
The operating result falls in 2025; 2025 is 85% below 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €6.0m
Fixed assets
€4.7m ▼ 1.9%
Current assets
€1.4m ▲ 14.8%
Equity and liabilities €6.0m
Equity
€2.7m ▼ 4.0%
Debt
€3.3m ▲ 6.2%
Debt's share of the balance-sheet total rises from 52.7% to 55.2%. Equity is lower and debt is higher.
Key figures and ratios
ROE
-4.1%▼
2024 · 0.5%
Debt ≤ 1 year
€2.4m▼
2024 · €2.7m
Debt > 1 year
€920,285▲
2024 · €444,883
Income taxes
€270▲
2024 · €256
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Annual accounts
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Operating income70/76A | - | €446,339 | €368,389 | €363,222 | €363,915 | ▲ 0.2% |
| Turnover70 | €377,650 | €414,678 | €317,585 | €334,896 | €341,167 | ▲ 1.9% |
| Other operating income74 | - | €30,253 | €50,804 | €28,326 | €22,349 | ▼ 21.1% |
| Non-recurring operating income76A | - | €1,409 | - | - | €400 | - |
| Operating charges60/66A | - | €364,122 | €382,435 | €296,469 | €354,076 | ▲ 19.4% |
| Goods for resale, raw materials and consumables60 | - | €71,186 | €51,450 | €28,582 | €71,615 | ▲ 151% |
| Purchases600/8 | - | €71,186 | €145,173 | €123,932 | €131,115 | ▲ 5.8% |
| Change in stocks: decrease (increase)609 | - | - | -€93,722 | -€95,350 | -€59,500 | ▲ 37.6% |
| Services and other goods61 | - | €185,952 | €228,750 | €173,776 | €179,986 | ▲ 3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €106,308 | €103,017 | €88,595 | €88,304 | €94,670 | ▲ 7.2% |
| Other operating charges640/8 | - | €3,967 | €13,400 | €5,808 | €7,805 | ▲ 34.4% |
| Non-recurring operating charges66A | - | - | €240 | €0 | - | - |
| Operating profit (loss)9901 | €71,075 | €82,217 | -€14,045 | €66,753 | €9,839 | ▼ 85.3% |
| Financial income75/76B | - | €5,753 | €17,818 | €5,442 | €10,016 | ▲ 84.0% |
| Recurring financial income75 | €49 | €5,753 | €17,818 | €5,442 | €10,016 | ▲ 84.0% |
| Income from financial fixed assets750 | - | - | - | €0 | - | - |
| Income from current assets751 | - | €5,753 | €17,818 | €5,442 | €9,926 | ▲ 82.4% |
| Other financial income752/9 | - | - | - | - | €89 | - |
| Financial charges65/66B | - | €83,709 | €79,067 | €58,842 | €130,731 | ▲ 122% |
| Recurring financial charges65 | €64,563 | €83,709 | €79,067 | €58,842 | €130,731 | ▲ 122% |
| Debt charges650 | €62,154 | €82,655 | €76,921 | €57,586 | €129,529 | ▲ 125% |
| Other financial charges652/9 | - | €1,054 | €2,146 | €1,256 | €1,202 | ▼ 4.3% |
| Profit (loss) for the period before taxes9903 | -€22,403 | €4,261 | -€75,294 | €13,354 | -€110,876 | ▼ 930% |
| Income taxes67/77 | €290 | €472 | €35 | €256 | €270 | ▲ 5.5% |
| Taxes670/3 | - | €472 | €239 | €256 | €270 | ▲ 5.5% |
| Tax adjustments and reversals of tax provisions77 | - | - | €204 | €0 | - | - |
| Profit (loss) for the period9904 | -€22,693 | €3,789 | -€75,329 | €13,098 | -€111,146 | ▼ 949% |
| Profit (loss) for the period to be appropriated9905 | -€22,693 | €3,789 | -€75,329 | €13,098 | -€111,146 | ▼ 949% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €5.9m | €6.5m | €5.7m | €5.9m | €6.0m | ▲ 1.4% |
| Formation expenses20 | €0 | - | - | - | - | - |
| Fixed assets21/28 | €4.8m | €4.7m | €4.8m | €4.8m | €4.7m | ▼ 1.9% |
| Intangible fixed assets21 | €249 | - | - | - | - | - |
| Tangible fixed assets22/27 | €1.3m | €1.2m | €1.4m | €1.3m | €1.2m | ▼ 7.2% |
| Land and buildings22 | - | €1.2m | €1.3m | €1.3m | €1.2m | ▼ 6.4% |
| Plant, machinery and equipment23 | - | €17,800 | €14,181 | €11,304 | €8,428 | ▼ 25.4% |
| Leasing and similar rights25 | - | €28,439 | €19,529 | €10,619 | €1,709 | ▼ 83.9% |
| Financial fixed assets28 | €3.5m | €3.5m | €3.5m | €3.5m | €3.5m | = |
| Affiliated companies280/1 | - | - | - | €3.5m | €3.5m | = |
| Participating interests280 | - | - | - | €3.5m | €3.5m | = |
| Other financial fixed assets284/8 | - | €3.5m | €3.5m | - | - | - |
| Shares284 | - | €3.5m | €3.5m | - | - | - |
| Amounts receivable and cash guarantees285/8 | - | €150 | - | - | - | - |
| Current assets29/58 | €1.1m | €1.8m | €825,062 | €1.2m | €1.4m | ▲ 14.8% |
| Stocks and contracts in progress3 | €468,100 | €566,628 | €660,350 | €755,700 | €815,200 | ▲ 7.9% |
| Stocks30/36 | - | €566,628 | €660,350 | €755,700 | €815,200 | ▲ 7.9% |
| Goods purchased for resale34 | - | €566,628 | €660,350 | €755,700 | €815,200 | ▲ 7.9% |
| Amounts receivable within one year40/41 | €690,027 | €1.2m | €162,243 | €433,124 | €542,201 | ▲ 25.2% |
| Trade receivables40 | - | €76,100 | €22,139 | €10,596 | €22,641 | ▲ 114% |
| Other amounts receivable41 | - | €1.2m | €140,104 | €422,528 | €519,560 | ▲ 23.0% |
| Cash at bank and in hand54/58 | €194 | €713 | €92 | €38 | €2,402 | ▲ 6,236% |
| Deferred charges and accrued income490/1 | - | €903 | €2,377 | €0 | €4,687 | - |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €5.9m | €6.5m | €5.7m | €5.9m | €6.0m | ▲ 1.4% |
| Equity10/15 | €2.9m | €2.9m | €2.8m | €2.8m | €2.7m | ▼ 4.0% |
| Contributions10/11 | - | €2.8m | €2.8m | €2.8m | €2.8m | = |
| Reserves13 | €12,251 | €73,247 | €73,247 | €73,247 | €73,247 | = |
| Non-distributable reserves130/1 | - | €9,262 | €9,262 | €0 | - | - |
| Reserves not available under the articles1311 | - | €9,262 | €9,262 | €0 | - | - |
| Distributable reserves133 | - | €63,984 | €63,984 | €73,247 | €73,247 | = |
| Profit (loss) carried forward14 | €79,901 | - | -€75,329 | -€62,231 | -€173,377 | ▼ 179% |
| Amounts payable17/49 | €3.0m | €3.6m | €2.9m | €3.1m | €3.3m | ▲ 6.2% |
| Amounts payable after more than one year17 | €838,039 | €520,860 | €554,870 | €444,883 | €920,285 | ▲ 107% |
| Financial debts170/4 | - | €520,860 | €554,870 | €444,883 | €920,285 | ▲ 107% |
| Leasing and similar obligations172 | - | €18,489 | €9,360 | €0 | - | - |
| Credit institutions173 | - | €502,371 | €545,511 | €444,883 | €340,285 | ▼ 23.5% |
| Other loans174 | - | - | - | - | €580,000 | - |
| Amounts payable within one year42/48 | €2.2m | €3.1m | €2.3m | €2.7m | €2.4m | ▼ 12.5% |
| Current portion of amounts payable after more than one year42 | - | €157,096 | €105,937 | €113,480 | €104,598 | ▼ 7.8% |
| Trade debts44 | €978,082 | €84,005 | €63,766 | €73,042 | €71,259 | ▼ 2.4% |
| Suppliers440/4 | - | €84,005 | €63,766 | €73,042 | €71,259 | ▼ 2.4% |
| Taxes, remuneration and social security45 | - | €16,064 | €9,113 | €8,609 | €17,905 | ▲ 108% |
| Taxes450/3 | - | €16,064 | €9,113 | €8,609 | €17,905 | ▲ 108% |
| Other amounts payable47/48 | - | €2.8m | €2.1m | €2.5m | €2.2m | ▼ 13.4% |
| Accrued charges and deferred income492/3 | - | - | - | - | €55,417 | - |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€22,693 | €3,789 | -€75,329 | €13,098 | -€111,146 | ▼ 949% |
| + Depreciation and write-downs630 | €106,308 | €103,017 | €88,595 | €88,304 | €94,670 | ▲ 7.2% |
| Operating cash flow (approximation) | €83,614 | €106,806 | €13,266 | €101,402 | -€16,476 | ▼ 116% |
| Investment in fixed assets (approximation) | - | €5,822 | -€247,176 | -€3,163 | -€2,400 | ▲ 24.1% |
| Change in cash | - | €519 | -€621 | -€54 | €2,364 | ▲ 4,482% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2025
27-11
NBB filing
Annual accounts filed
fiscal year 2025 · full schema · 27 days late
31-03
Financial
Weakest financial yearnet -€111,146
Net result drops to -€111,146, the lowest in the series.
2024
05-11
NBB filing
Annual accounts filed
fiscal year 2024 · full schema · 5 days late
31-03
Financial
Back to profitnet €13,098
Net result €13,098 after one loss-making year.
2023
31-10
NBB filing
Annual accounts filed
fiscal year 2023 · full schema
2022
09-11
NBB filing
Annual accounts filed
fiscal year 2022 · full schema · 9 days late
31-03
Financial
Back to profitnet €3,789
Net result €3,789 after one loss-making year.
2021
27-10
NBB filing
Annual accounts filed
fiscal year 2021 · full schema
2020
30-11
NBB filing
Annual accounts filed
fiscal year 2020 · full schema · 30 days late
2019
30-10
NBB filing
Annual accounts filed
fiscal year 2019 · full schema
2018
31-10
NBB filing
Annual accounts filed
fiscal year 2018 · full schema
2017
27-10
NBB filing
Annual accounts filed
fiscal year 2017 · full schema
2016
30-09
NBB filing
Annual accounts filed
fiscal year 2016 · full schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 3 acts read
About the unread acts
We know of 3 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
3 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Roeselare · 1 establishment unit since 2011
Ground area
6.3 ha
Building footprint
1.5 ha
Volume, LiDAR
144,917 m³
Parcel 36502E0002/00K000, Flanders · tallest building 59.8 m, ±3 floors. Linked by address, not a title deed.
5
companies at this address
See who is registered here
1 establishment unit
LOWI
since 20112.194.889.373
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 36502E0002/00K000 | Flanders | 6.3 ha | 1 · 1.5 ha | 59.8 m · 3 fl. |
Linked by address, not proof of ownership
Good to know
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Structure & network
Owners and holdings
3 holdings · 6 subsidiaries in the treeOwners 0
The accounts to 31-03-2025 list no shareholders, and no other source names one.
Holdings 3
-
75%
-
0.29%
-
0.16%
All subsidiaries, including indirect ones 6
Companies in which this company or one of its subsidiaries holds more than half, or which it consolidates according to the LEI register.
Sterckx - Vandekerckhove 75%5 subsidiaries
- STERCKX-HOLLAND BVNL 100%
- STERCUS 99.84%
- KAREL STERCKX 99.71%
STERCKX-VERHULST 61.85%1 subsidiary
- KF HoldingHU 100%
According to the annual accounts to 31-03-2025 of LOWI and those of the other companies, the acts in the Belgian Gazette and the LEI register. The register of ultimate beneficial owners (UBO) is not public: who ultimately stands behind a natural person or a foreign parent is not stated here. A company that does not fill in these statements, or need not, is missing.
Connections & network
No current directors or connected companies found in the register.
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Of 5,711 companies in sector 70100 we hold annual accounts for 3,519. 1,450 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company
Founded30-12-2010
Fiscal year end31-03
Activities, NACEBEL 2025
70100Activities of head offices
01430Raising of horses and other equines
64210Activities of holding companies
82100Office administrative and support services
E-invoicing
Reachable via Peppol
Peppol ID
0208:0832348189
Also
9925:BE0832348189
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 29 September 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.