LOWET CONSULTING: 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.
LOWET CONSULTING
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€25,900
up €25,900 (+66.0%), from €39,269 to €65,169
- Current portion of long-term debt -€25,044
down €25,044 (-50.1%), from €50,000 to €24,956
- Reserves -€1,994
down €1,994 (-5.6%), from €35,517 to €33,524
of which Distributable reserves: -€1,994
- Financial charges -€1,988
down €1,988 (-62.3%), from €3,189 to €1,201
- Gross operating margin +€190
up €190 (+23.1%), from -€823 to -€633
- Other operating charges +€133
new in 2025: €133
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 | €194,812 | €194,543 | -€269 | -0.1% |
| Fixed assets | 21/28 | €193,507 | €193,480 | -€27 | 0.0% |
| Tangible fixed assets | 22/27 | €299 | €272 | -€27 | -9.0% |
| Other tangible fixed assets | 26 | €299 | €272 | -€27 | -9.0% |
| Financial fixed assets | 28 | €193,208 | €193,208 | = | 0.0% |
| Current assets | 29/58 | €1,305 | €1,063 | -€242 | -18.5% |
| Amounts receivable within one year | 40/41 | €1,280 | €1,063 | -€217 | -16.9% |
| Other amounts receivable | 41 | €1,280 | €1,063 | -€217 | -16.9% |
| Cash at bank and in hand | 54/58 | €25 | - | -€25 | |
| Total equity and liabilities | 10/49 | €194,812 | €194,543 | -€269 | -0.1% |
| Equity | 10/15 | €97,491 | €95,497 | -€1,994 | -2.0% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €35,517 | €33,524 | -€1,994 | -5.6% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €29,320 | €27,326 | -€1,994 | -6.8% |
| Amounts payable | 17/49 | €97,321 | €99,046 | +€1,725 | +1.8% |
| Amounts payable within one year | 42/48 | €97,321 | €99,046 | +€1,725 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €50,000 | €24,956 | -€25,044 | -50.1% |
| Financial debts | 43 | - | €359 | +€359 | |
| Credit institutions | 430/8 | - | €359 | +€359 | |
| Trade debts | 44 | €8,052 | €8,563 | +€511 | +6.3% |
| Suppliers | 440/4 | €8,052 | €8,563 | +€511 | +6.3% |
| Other amounts payable | 47/48 | €39,269 | €65,169 | +€25,900 | +66.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27 | €27 | = | 0.0% |
| Other operating charges | 640/8 | - | €133 | +€133 | |
| Gross operating margin | 9900 | -€823 | -€633 | +€190 | +23.1% |
| Operating profit (loss) | 9901 | -€850 | -€793 | +€57 | +6.7% |
| Financial charges | 65/66B | €3,189 | €1,201 | -€1,988 | -62.3% |
| Recurring financial charges | 65 | €3,189 | €1,201 | -€1,988 | -62.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,039 | -€1,994 | +€2,045 | +50.6% |
| Profit (loss) for the period | 9904 | -€4,039 | -€1,994 | +€2,045 | +50.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,039 | -€1,994 | +€2,045 | +50.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.