LowCoMotion: 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.
LowCoMotion
Largest movements
- Tangible fixed assets +€111,288
up €111,288 (+183.5%), from €60,660 to €171,948
of which Land and buildings: +€120,173
- Current investments -€100,000
down €100,000 (-76.9%), from €130,000 to €30,000
- Receivables within one year +€9,954
up €9,954 (+35.0%), from €28,440 to €38,394
of which Trade receivables: +€7,301
- Cash -€4,674
down €4,674 (-7.8%), from €59,832 to €55,158
mainly Contributions, distributions and other (-€235,100) and Investment in fixed assets (net) (-€124,807)
- Reserves -€150,015
down €150,015 (-63.8%), from €235,100 to €85,085
- Debts after one year +€104,475
up €104,475 (+524.5%), from €19,917 to €124,392
- Other debts +€50,034
up €50,034 (+565.4%), from €8,849 to €58,883
- Tax, wage and social debts +€6,242
up €6,242 (+98.2%), from €6,359 to €12,601
of which Taxes: +€4,455
- Current portion of long-term debt +€6,174
up €6,174 (+131.4%), from €4,698 to €10,871
- Depreciation +€9,993
up €9,993 (+283.4%), from €3,526 to €13,519
- Other operating charges +€6,214
up €6,214 (+64.7%), from €9,599 to €15,813
- Taxes -€2,658
down €2,658 (-10.4%), from €25,452 to €22,794
- Gross operating margin +€2,002
up €2,002 (+1.5%), from €135,412 to €137,415
- Financial charges +€1,502
up €1,502 (+745.7%), from €201 to €1,703
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 | €279,670 | €295,500 | +€15,830 | +5.7% |
| Fixed assets | 21/28 | €60,660 | €171,948 | +€111,288 | +183.5% |
| Tangible fixed assets | 22/27 | €60,660 | €171,948 | +€111,288 | +183.5% |
| Land and buildings | 22 | €21,065 | €141,237 | +€120,173 | +570.5% |
| Plant, machinery and equipment | 23 | €2,956 | €1,623 | -€1,334 | -45.1% |
| Furniture and vehicles | 24 | €36,639 | €29,088 | -€7,551 | -20.6% |
| Current assets | 29/58 | €219,010 | €123,552 | -€95,458 | -43.6% |
| Amounts receivable within one year | 40/41 | €28,440 | €38,394 | +€9,954 | +35.0% |
| Trade receivables | 40 | €28,440 | €35,741 | +€7,301 | +25.7% |
| Other amounts receivable | 41 | - | €2,654 | +€2,654 | |
| Current investments | 50/53 | €130,000 | €30,000 | -€100,000 | -76.9% |
| Cash at bank and in hand | 54/58 | €59,832 | €55,158 | -€4,674 | -7.8% |
| Deferred charges and accrued income | 490/1 | €738 | - | -€738 | |
| Total equity and liabilities | 10/49 | €279,670 | €295,500 | +€15,830 | +5.7% |
| Equity | 10/15 | €238,100 | €88,085 | -€150,015 | -63.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €235,100 | €85,085 | -€150,015 | -63.8% |
| Distributable reserves | 133 | €235,100 | €85,085 | -€150,015 | -63.8% |
| Amounts payable | 17/49 | €41,570 | €207,415 | +€165,845 | +399.0% |
| Amounts payable after more than one year | 17 | €19,917 | €124,392 | +€104,475 | +524.5% |
| Financial debts | 170/4 | €19,917 | €124,392 | +€104,475 | +524.5% |
| Amounts payable within one year | 42/48 | €21,653 | €83,023 | +€61,370 | +283.4% |
| Current portion of amounts payable after more than one year | 42 | €4,698 | €10,871 | +€6,174 | +131.4% |
| Trade debts | 44 | €1,747 | €668 | -€1,079 | -61.8% |
| Suppliers | 440/4 | €1,747 | €668 | -€1,079 | -61.8% |
| Taxes, remuneration and social security | 45 | €6,359 | €12,601 | +€6,242 | +98.2% |
| Taxes | 450/3 | €6,359 | €10,814 | +€4,455 | +70.1% |
| Remuneration and social security | 454/9 | - | €1,787 | +€1,787 | |
| Other amounts payable | 47/48 | €8,849 | €58,883 | +€50,034 | +565.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,526 | €13,519 | +€9,993 | +283.4% |
| Other operating charges | 640/8 | €9,599 | €15,813 | +€6,214 | +64.7% |
| Gross operating margin | 9900 | €135,412 | €137,415 | +€2,002 | +1.5% |
| Operating profit (loss) | 9901 | €122,287 | €108,083 | -€14,205 | -11.6% |
| Financial income | 75/76B | €2,843 | €1,500 | -€1,343 | -47.3% |
| Recurring financial income | 75 | €2,843 | €1,500 | -€1,343 | -47.3% |
| Financial charges | 65/66B | €201 | €1,703 | +€1,502 | +745.7% |
| Recurring financial charges | 65 | €201 | €1,703 | +€1,502 | +745.7% |
| Profit (loss) for the period before taxes | 9903 | €124,928 | €107,879 | -€17,050 | -13.6% |
| Income taxes | 67/77 | €25,452 | €22,794 | -€2,658 | -10.4% |
| Profit (loss) for the period | 9904 | €99,476 | €85,085 | -€14,391 | -14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €99,476 | €85,085 | -€14,391 | -14.5% |
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 1 October 2026 via checked.be.