LOWI Invest: 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.
LOWI Invest
Largest movements
- Receivables within one year +€110,565
up €110,565 (+553%), from €20,000 to €130,565
of which Trade receivables: +€110,434
- Cash -€35,930
down €35,930 (-41.4%), from €86,779 to €50,848
mainly Receivables within one year (-€110,565) and Other debts (-€60,780)
- Tangible fixed assets -€9,765
down €9,765 (-3.6%), from €268,188 to €258,424
- Debts after one year +€87,969
up €87,969 (+45.6%), from €192,837 to €280,806
- Other debts -€60,780
down €60,780 (-77.6%), from €78,306 to €17,526
- Reserves +€39,427
up €39,427 (+72.5%), from €54,352 to €93,779
- Gross operating margin -€23,455
down €23,455 (-25.7%), from €91,339 to €67,885
- Taxes -€3,782
down €3,782 (-27.7%), from €13,639 to €9,857
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €375,442 | €439,837 | +€64,394 | +17.2% |
| Fixed assets | 21/28 | €268,188 | €258,424 | -€9,765 | -3.6% |
| Tangible fixed assets | 22/27 | €268,188 | €258,424 | -€9,765 | -3.6% |
| Land and buildings | 22 | €268,188 | €258,424 | -€9,765 | -3.6% |
| Current assets | 29/58 | €107,254 | €181,413 | +€74,159 | +69.1% |
| Amounts receivable within one year | 40/41 | €20,000 | €130,565 | +€110,565 | +553% |
| Trade receivables | 40 | €20,000 | €130,434 | +€110,434 | +552% |
| Other amounts receivable | 41 | €0 | €131 | +€131 | |
| Cash at bank and in hand | 54/58 | €86,779 | €50,848 | -€35,930 | -41.4% |
| Deferred charges and accrued income | 490/1 | €475 | €0 | -€475 | -100% |
| Total equity and liabilities | 10/49 | €375,442 | €439,837 | +€64,394 | +17.2% |
| Equity | 10/15 | €74,352 | €113,779 | +€39,427 | +53.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €54,352 | €93,779 | +€39,427 | +72.5% |
| Distributable reserves | 133 | €54,352 | €93,779 | +€39,427 | +72.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €301,090 | €326,057 | +€24,967 | +8.3% |
| Amounts payable after more than one year | 17 | €192,837 | €280,806 | +€87,969 | +45.6% |
| Financial debts | 170/4 | €192,837 | €280,806 | +€87,969 | +45.6% |
| Amounts payable within one year | 42/48 | €108,253 | €45,251 | -€63,002 | -58.2% |
| Current portion of amounts payable after more than one year | 42 | €11,559 | €12,031 | +€472 | +4.1% |
| Trade debts | 44 | €0 | €1,088 | +€1,088 | |
| Suppliers | 440/4 | €0 | €1,088 | +€1,088 | |
| Taxes, remuneration and social security | 45 | €18,389 | €14,607 | -€3,782 | -20.6% |
| Taxes | 450/3 | €15,589 | €11,807 | -€3,782 | -24.3% |
| Remuneration and social security | 454/9 | €2,800 | €2,800 | = | 0.0% |
| Other amounts payable | 47/48 | €78,306 | €17,526 | -€60,780 | -77.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,765 | €9,765 | = | 0.0% |
| Other operating charges | 640/8 | €442 | €688 | +€246 | +55.5% |
| Gross operating margin | 9900 | €91,339 | €67,885 | -€23,455 | -25.7% |
| Operating profit (loss) | 9901 | €81,132 | €57,432 | -€23,700 | -29.2% |
| Financial income | 75/76B | - | €109 | +€109 | |
| Recurring financial income | 75 | - | €109 | +€109 | |
| Financial charges | 65/66B | €8,645 | €8,257 | -€388 | -4.5% |
| Recurring financial charges | 65 | €8,645 | €8,257 | -€388 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €72,488 | €49,284 | -€23,204 | -32.0% |
| Income taxes | 67/77 | €13,639 | €9,857 | -€3,782 | -27.7% |
| Profit (loss) for the period | 9904 | €58,849 | €39,427 | -€19,422 | -33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €58,849 | €39,427 | -€19,422 | -33.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.