LOWESCO: 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.
LOWESCO
Largest movements
- Financial fixed assets -€25,000
no longer reported in 2025 (was €25,000)
- Receivables within one year -€8,275
down €8,275 (-56.1%), from €14,762 to €6,487
of which Trade receivables: -€8,500
- Cash -€4,634
down €4,634 (-7.6%), from €60,783 to €56,149
mainly Net result for the year (-€36,786) and Tax, wage and social debts (-€1,123)
- Profit (loss) carried forward -€36,786
down €36,786 (-54.0%), from €68,094 to €31,308
- Tax, wage and social debts -€1,123
no longer reported in 2025 (was €1,123)
- Financial charges +€25,004
up €25,004 (+50,129%), from €50 to €25,054
of which Non-recurring financial charges: +€25,000
- Gross operating margin -€12,319
down €12,319, from €1,990 to -€10,329
- Other operating charges +€985
up €985 (+160%), from €616 to €1,601
- Taxes -€353
no longer reported in 2025 (was €353)
- Financial income +€199
new in 2025: €199
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 | €100,545 | €62,636 | -€37,908 | -37.7% |
| Fixed assets | 21/28 | €25,000 | - | -€25,000 | |
| Financial fixed assets | 28 | €25,000 | - | -€25,000 | |
| Current assets | 29/58 | €75,545 | €62,636 | -€12,908 | -17.1% |
| Amounts receivable within one year | 40/41 | €14,762 | €6,487 | -€8,275 | -56.1% |
| Trade receivables | 40 | €8,500 | - | -€8,500 | |
| Other amounts receivable | 41 | €6,262 | €6,487 | +€225 | +3.6% |
| Cash at bank and in hand | 54/58 | €60,783 | €56,149 | -€4,634 | -7.6% |
| Total equity and liabilities | 10/49 | €100,545 | €62,636 | -€37,908 | -37.7% |
| Equity | 10/15 | €98,094 | €61,308 | -€36,786 | -37.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,094 | €31,308 | -€36,786 | -54.0% |
| Amounts payable | 17/49 | €2,451 | €1,328 | -€1,123 | -45.8% |
| Amounts payable within one year | 42/48 | €2,451 | €1,328 | -€1,123 | -45.8% |
| Taxes, remuneration and social security | 45 | €1,123 | - | -€1,123 | |
| Taxes | 450/3 | €1,123 | - | -€1,123 | |
| Other amounts payable | 47/48 | €1,328 | €1,328 | = | 0.0% |
| Other operating charges | 640/8 | €616 | €1,601 | +€985 | +160% |
| Gross operating margin | 9900 | €1,990 | -€10,329 | -€12,319 | |
| Operating profit (loss) | 9901 | €1,374 | -€11,930 | -€13,304 | |
| Financial income | 75/76B | - | €199 | +€199 | |
| Recurring financial income | 75 | - | €199 | +€199 | |
| Financial charges | 65/66B | €50 | €25,054 | +€25,004 | +50,129% |
| Recurring financial charges | 65 | €50 | €54 | +€4 | +8.4% |
| Non-recurring financial charges | 66B | - | €25,000 | +€25,000 | |
| Profit (loss) for the period before taxes | 9903 | €1,324 | -€36,786 | -€38,109 | |
| Income taxes | 67/77 | €353 | - | -€353 | |
| Profit (loss) for the period | 9904 | €970 | -€36,786 | -€37,756 | |
| Profit (loss) for the period to be appropriated | 9905 | €970 | -€36,786 | -€37,756 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.