DANNY LOWET CONSULTING: what changed
DANNY LOWET CONSULTING
Largest movements
- Current investments +€40,064
up €40,064 (+400,637,100%), from €0 to €40,064
- Cash -€6,637
down €6,637 (-8.1%), from €81,518 to €74,880
mainly Current investments (-€40,064) and Other debts (-€25,501)
- Receivables within one year +€6,457
up €6,457 (+12.9%), from €50,199 to €56,656
of which Other amounts receivable: +€9,058
- Tangible fixed assets -€4,201
down €4,201 (-4.4%), from €95,393 to €91,192
of which Land and buildings: -€5,143
- Profit (loss) carried forward +€41,708
up €41,708 (+41.6%), from €100,289 to €141,996
- Tax, wage and social debts +€30,257
up €30,257 (+97.4%), from €31,079 to €61,336
- Other debts -€25,501
down €25,501 (-26.1%), from €97,633 to €72,133
- Current portion of long-term debt -€9,112
down €9,112 (-100%), from €9,112 to €0
- Taxes +€28,509
up €28,509 (+78.9%), from €36,119 to €64,628
- Gross operating margin -€13,936
down €13,936 (-10.7%), from €129,710 to €115,774
- Depreciation -€10,632
down €10,632 (-65.6%), from €16,199 to €5,566
- Other operating charges -€1,825
down €1,825 (-34.1%), from €5,359 to €3,533
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €262,354 | €298,128 | +€35,774 | +13.6% |
| Fixed assets | 21/28 | €95,393 | €91,192 | -€4,201 | -4.4% |
| Tangible fixed assets | 22/27 | €95,393 | €91,192 | -€4,201 | -4.4% |
| Land and buildings | 22 | €94,547 | €89,403 | -€5,143 | -5.4% |
| Plant, machinery and equipment | 23 | €846 | €1,789 | +€943 | +111% |
| Current assets | 29/58 | €166,961 | €206,936 | +€39,975 | +23.9% |
| Amounts receivable within one year | 40/41 | €50,199 | €56,656 | +€6,457 | +12.9% |
| Trade receivables | 40 | €47,988 | €45,387 | -€2,602 | -5.4% |
| Other amounts receivable | 41 | €2,211 | €11,269 | +€9,058 | +410% |
| Current investments | 50/53 | €0 | €40,064 | +€40,064 | +400,637,100% |
| Cash at bank and in hand | 54/58 | €81,518 | €74,880 | -€6,637 | -8.1% |
| Deferred charges and accrued income | 490/1 | €35,244 | €35,336 | +€92 | +0.3% |
| Total equity and liabilities | 10/49 | €262,354 | €298,128 | +€35,774 | +13.6% |
| Equity | 10/15 | €120,749 | €162,456 | +€41,708 | +34.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,289 | €141,996 | +€41,708 | +41.6% |
| Amounts payable | 17/49 | €141,605 | €135,671 | -€5,934 | -4.2% |
| Amounts payable within one year | 42/48 | €138,554 | €134,932 | -€3,623 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €9,112 | €0 | -€9,112 | -100% |
| Trade debts | 44 | €731 | €1,463 | +€733 | +100% |
| Suppliers | 440/4 | €731 | €1,463 | +€733 | +100% |
| Taxes, remuneration and social security | 45 | €31,079 | €61,336 | +€30,257 | +97.4% |
| Taxes | 450/3 | €31,079 | €61,336 | +€30,257 | +97.4% |
| Other amounts payable | 47/48 | €97,633 | €72,133 | -€25,501 | -26.1% |
| Accrued charges and deferred income | 492/3 | €3,051 | €740 | -€2,311 | -75.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,199 | €5,566 | -€10,632 | -65.6% |
| Other operating charges | 640/8 | €5,359 | €3,533 | -€1,825 | -34.1% |
| Gross operating margin | 9900 | €129,710 | €115,774 | -€13,936 | -10.7% |
| Operating profit (loss) | 9901 | €108,152 | €106,674 | -€1,478 | -1.4% |
| Financial income | 75/76B | €0 | €92 | +€91 | +18,996% |
| Recurring financial income | 75 | €0 | €92 | +€91 | +18,996% |
| Financial charges | 65/66B | €825 | €430 | -€394 | -47.8% |
| Recurring financial charges | 65 | €825 | €430 | -€394 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | €107,328 | €106,335 | -€992 | -0.9% |
| Income taxes | 67/77 | €36,119 | €64,628 | +€28,509 | +78.9% |
| Profit (loss) for the period | 9904 | €71,209 | €41,708 | -€29,502 | -41.4% |
| Profit (loss) for the period to be appropriated | 9905 | €71,209 | €41,708 | -€29,502 | -41.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.