LOWETTE DIMITRI: what changed
What changed
LOWETTE DIMITRI
NACE 86.951, Physiotherapy
filed annual accounts (NBB)
Net result for the year
€26,483
2024 · €18,564+€7,919
Equity
€291,521
2024 · €265,039+€26,483
Cash
€87,521
2024 · €65,294+€22,227
Balance sheet total
€629,347
2024 · €661,228-€31,882
Largest movements
Assets
- Tangible fixed assets -€36,503
down €36,503 (-9.2%), from €394,847 to €358,344
of which Land and buildings: -€22,978
- Cash +€22,227
up €22,227 (+34.0%), from €65,294 to €87,521
mainly Depreciation (+€36,503) and Net result for the year (+€26,483)
- Receivables within one year -€17,334
down €17,334 (-8.8%), from €197,677 to €180,343
Equity and liabilities
- Debts after one year -€28,236
down €28,236 (-20.6%), from €136,826 to €108,590
- Reserves +€26,483
up €26,483 (+14.5%), from €182,123 to €208,606
- Trade debts -€25,751
down €25,751 (-74.7%), from €34,452 to €8,701
Income statement
- Gross operating margin +€10,509
up €10,509 (+8.7%), from €121,420 to €131,929
- Taxes +€5,589
up €5,589 (+54.1%), from €10,323 to €15,912
- Depreciation -€2,681
down €2,681 (-6.8%), from €39,185 to €36,503
- Financial charges -€1,826
down €1,826 (-13.5%), from €13,510 to €11,684
- Staff costs +€1,680
up €1,680 (+5.6%), from €30,041 to €31,721
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€18,564
Gross operating margin
+€10,509
Staff costs
-€1,680
Depreciation
+€2,681
Other operating charges
+€87
Financial income
+€86
Financial charges
+€1,826
Taxes
-€5,589
Result 2025
€26,483
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€50,961
Investment
€0
Financing
-€28,734
Cash 2024
€65,294
From operations (derived)
+€50,961
Net result for the year
+€26,483
Depreciation
+€36,503
Receivables within one year
+€17,334
Deferred charges and accrued income
+€271
Trade debts
-€25,751
Tax, wage and social debts
+€1,239
Other debts
-€551
Accrued charges and deferred income
-€4,568
Financing
-€28,734
Debts after one year
-€28,236
Current portion of long-term debt
-€534
Short-term financial debts
+€36
Cash 2025
€87,521
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €661,228 | €629,347 | -€31,882 | -4.8% |
| Fixed assets | 21/28 | €395,040 | €358,536 | -€36,503 | -9.2% |
| Tangible fixed assets | 22/27 | €394,847 | €358,344 | -€36,503 | -9.2% |
| Land and buildings | 22 | €280,479 | €257,501 | -€22,978 | -8.2% |
| Plant, machinery and equipment | 23 | €18,289 | €13,804 | -€4,485 | -24.5% |
| Furniture and vehicles | 24 | €9,238 | €5,305 | -€3,933 | -42.6% |
| Other tangible fixed assets | 26 | €86,842 | €81,734 | -€5,108 | -5.9% |
| Financial fixed assets | 28 | €192 | €192 | = | 0.0% |
| Current assets | 29/58 | €266,189 | €270,810 | +€4,622 | +1.7% |
| Amounts receivable within one year | 40/41 | €197,677 | €180,343 | -€17,334 | -8.8% |
| Trade receivables | 40 | €197,677 | €180,343 | -€17,334 | -8.8% |
| Cash at bank and in hand | 54/58 | €65,294 | €87,521 | +€22,227 | +34.0% |
| Deferred charges and accrued income | 490/1 | €3,218 | €2,947 | -€271 | -8.4% |
| Total equity and liabilities | 10/49 | €661,228 | €629,347 | -€31,882 | -4.8% |
| Equity | 10/15 | €265,039 | €291,521 | +€26,483 | +10.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €182,123 | €208,606 | +€26,483 | +14.5% |
| Distributable reserves | 133 | €182,123 | €208,606 | +€26,483 | +14.5% |
| Profit (loss) carried forward | 14 | €64,323 | €64,323 | = | 0.0% |
| Amounts payable | 17/49 | €396,190 | €337,825 | -€58,364 | -14.7% |
| Amounts payable after more than one year | 17 | €136,826 | €108,590 | -€28,236 | -20.6% |
| Financial debts | 170/4 | €136,826 | €108,590 | -€28,236 | -20.6% |
| Amounts payable within one year | 42/48 | €201,279 | €175,718 | -€25,561 | -12.7% |
| Current portion of amounts payable after more than one year | 42 | €30,388 | €29,854 | -€534 | -1.8% |
| Financial debts | 43 | €105,250 | €105,286 | +€36 | 0.0% |
| Credit institutions | 430/8 | €105,250 | €105,286 | +€36 | 0.0% |
| Trade debts | 44 | €34,452 | €8,701 | -€25,751 | -74.7% |
| Suppliers | 440/4 | €34,452 | €8,701 | -€25,751 | -74.7% |
| Taxes, remuneration and social security | 45 | €12,197 | €13,437 | +€1,239 | +10.2% |
| Taxes | 450/3 | €8,238 | €8,238 | +€0 | 0.0% |
| Remuneration and social security | 454/9 | €3,960 | €5,198 | +€1,239 | +31.3% |
| Other amounts payable | 47/48 | €18,992 | €18,441 | -€551 | -2.9% |
| Accrued charges and deferred income | 492/3 | €58,085 | €53,517 | -€4,568 | -7.9% |
| Remuneration, social security and pensions | 62 | €30,041 | €31,721 | +€1,680 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,185 | €36,503 | -€2,681 | -6.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,880 | €5,880 | = | 0.0% |
| Other operating charges | 640/8 | €4,790 | €4,703 | -€87 | -1.8% |
| Gross operating margin | 9900 | €121,420 | €131,929 | +€10,509 | +8.7% |
| Operating profit (loss) | 9901 | €41,525 | €53,122 | +€11,597 | +27.9% |
| Financial income | 75/76B | €872 | €957 | +€86 | +9.8% |
| Recurring financial income | 75 | €872 | €957 | +€86 | +9.8% |
| Financial charges | 65/66B | €13,510 | €11,684 | -€1,826 | -13.5% |
| Recurring financial charges | 65 | €13,510 | €11,684 | -€1,826 | -13.5% |
| Profit (loss) for the period before taxes | 9903 | €28,886 | €42,395 | +€13,508 | +46.8% |
| Income taxes | 67/77 | €10,323 | €15,912 | +€5,589 | +54.1% |
| Profit (loss) for the period | 9904 | €18,564 | €26,483 | +€7,919 | +42.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,564 | €26,483 | +€7,919 | +42.7% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.