LOWEIDE: 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.
LOWEIDE
Largest movements
- Tangible fixed assets -€15,908
down €15,908 (-28.7%), from €55,428 to €39,520
- Deferred charges and accrued income +€11,498
up €11,498 (+287%), from €4,012 to €15,510
- Receivables within one year +€11,411
up €11,411 (+70.8%), from €16,117 to €27,527
of which Trade receivables: +€10,160
- Stocks and contracts +€2,451
up €2,451 (+49.9%), from €4,915 to €7,366
- Profit (loss) carried forward +€38,427
up €38,427 (+91.8%), from -€41,876 to -€3,449
- Debts after one year -€11,418
down €11,418 (-67.1%), from €17,024 to €5,606
- Reserves -€10,908
down €10,908 (-17.1%), from €63,808 to €52,900
- Trade debts -€6,460
down €6,460 (-38.1%), from €16,960 to €10,500
- Short-term financial debts +€5,438
new in 2025: €5,438
- Gross operating margin +€46,680
up €46,680 (+125%), from €37,238 to €83,918
- Staff costs -€16,651
down €16,651 (-35.3%), from €47,129 to €30,478
- Depreciation -€5,232
down €5,232 (-19.3%), from €27,140 to €21,908
- Financial charges -€977
down €977 (-29.6%), from €3,305 to €2,328
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 | €86,357 | €95,802 | +€9,445 | +10.9% |
| Fixed assets | 21/28 | €55,428 | €39,520 | -€15,908 | -28.7% |
| Tangible fixed assets | 22/27 | €55,428 | €39,520 | -€15,908 | -28.7% |
| Land and buildings | 22 | €1,728 | €0 | -€1,728 | -100% |
| Plant, machinery and equipment | 23 | €18,218 | €11,631 | -€6,586 | -36.2% |
| Furniture and vehicles | 24 | €8,977 | €1,178 | -€7,798 | -86.9% |
| Other tangible fixed assets | 26 | €26,505 | €26,710 | +€204 | +0.8% |
| Current assets | 29/58 | €30,929 | €56,283 | +€25,354 | +82.0% |
| Stocks and contracts in progress | 3 | €4,915 | €7,366 | +€2,451 | +49.9% |
| Stocks | 30/36 | €4,915 | €7,366 | +€2,451 | +49.9% |
| Amounts receivable within one year | 40/41 | €16,117 | €27,527 | +€11,411 | +70.8% |
| Trade receivables | 40 | €13,076 | €23,236 | +€10,160 | +77.7% |
| Other amounts receivable | 41 | €3,041 | €4,291 | +€1,250 | +41.1% |
| Cash at bank and in hand | 54/58 | €5,885 | €5,879 | -€6 | -0.1% |
| Deferred charges and accrued income | 490/1 | €4,012 | €15,510 | +€11,498 | +287% |
| Total equity and liabilities | 10/49 | €86,357 | €95,802 | +€9,445 | +10.9% |
| Equity | 10/15 | €26,932 | €54,451 | +€27,519 | +102% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €63,808 | €52,900 | -€10,908 | -17.1% |
| Distributable reserves | 133 | €63,808 | €52,900 | -€10,908 | -17.1% |
| Profit (loss) carried forward | 14 | -€41,876 | -€3,449 | +€38,427 | +91.8% |
| Amounts payable | 17/49 | €59,425 | €41,352 | -€18,073 | -30.4% |
| Amounts payable after more than one year | 17 | €17,024 | €5,606 | -€11,418 | -67.1% |
| Financial debts | 170/4 | €17,024 | €5,606 | -€11,418 | -67.1% |
| Amounts payable within one year | 42/48 | €40,306 | €31,063 | -€9,243 | -22.9% |
| Current portion of amounts payable after more than one year | 42 | €11,344 | €11,418 | +€74 | +0.7% |
| Financial debts | 43 | - | €5,438 | +€5,438 | |
| Credit institutions | 430/8 | - | €5,438 | +€5,438 | |
| Trade debts | 44 | €16,960 | €10,500 | -€6,460 | -38.1% |
| Suppliers | 440/4 | €16,960 | €10,500 | -€6,460 | -38.1% |
| Advances received on contracts in progress | 46 | - | €140 | +€140 | |
| Taxes, remuneration and social security | 45 | €7,852 | €3,567 | -€4,285 | -54.6% |
| Taxes | 450/3 | €248 | €0 | -€248 | -100% |
| Remuneration and social security | 454/9 | €7,604 | €3,567 | -€4,037 | -53.1% |
| Other amounts payable | 47/48 | €4,151 | €0 | -€4,151 | -100% |
| Accrued charges and deferred income | 492/3 | €2,095 | €4,683 | +€2,588 | +124% |
| Remuneration, social security and pensions | 62 | €47,129 | €30,478 | -€16,651 | -35.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,140 | €21,908 | -€5,232 | -19.3% |
| Other operating charges | 640/8 | €2,249 | €2,137 | -€112 | -5.0% |
| Gross operating margin | 9900 | €37,238 | €83,918 | +€46,680 | +125% |
| Operating profit (loss) | 9901 | -€39,281 | €29,394 | +€68,675 | |
| Financial income | 75/76B | €710 | €452 | -€257 | -36.2% |
| Recurring financial income | 75 | €710 | €452 | -€257 | -36.2% |
| Financial charges | 65/66B | €3,305 | €2,328 | -€977 | -29.6% |
| Recurring financial charges | 65 | €3,305 | €2,328 | -€977 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | -€41,876 | €27,519 | +€69,395 | |
| Profit (loss) for the period | 9904 | -€41,876 | €27,519 | +€69,395 | |
| Profit (loss) for the period to be appropriated | 9905 | -€41,876 | €27,519 | +€69,395 |
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 13 October 2026 via checked.be.