LOWI-PLACE: 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-PLACE
Largest movements
- Tangible fixed assets -€22,727
down €22,727 (-9.2%), from €246,752 to €224,025
of which Land and buildings: -€13,570
- Receivables within one year +€10,927
up €10,927 (+5092.1%), from €215 to €11,142
- Profit (loss) carried forward -€48,267
down €48,267 (-187.4%), from -€25,763 to -€74,030
- Other debts +€35,538
up €35,538 (+15.8%), from €225,122 to €260,660
- Gross operating margin -€24,514
down €24,514 (-74806.0%), from -€33 to -€24,547
- Other operating charges -€910
down €910 (-44.6%), from €2,041 to €1,131
- Depreciation -€799
down €799 (-3.4%), from €23,526 to €22,727
- Financial income +€298
up €298 (+2983700.0%), from €0 to €298
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.
Cash bridge derived
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 | €258,583 | €245,743 | -€12,841 | -5.0% |
| Fixed assets | 21/28 | €246,752 | €224,025 | -€22,727 | -9.2% |
| Tangible fixed assets | 22/27 | €246,752 | €224,025 | -€22,727 | -9.2% |
| Land and buildings | 22 | €235,745 | €222,174 | -€13,570 | -5.8% |
| Plant, machinery and equipment | 23 | €10,655 | €1,850 | -€8,805 | -82.6% |
| Furniture and vehicles | 24 | €353 | - | -€353 | |
| Current assets | 29/58 | €11,831 | €21,718 | +€9,887 | +83.6% |
| Amounts receivable within one year | 40/41 | €215 | €11,142 | +€10,927 | +5092.1% |
| Other amounts receivable | 41 | €215 | €11,142 | +€10,927 | +5092.1% |
| Cash at bank and in hand | 54/58 | €10,896 | €10,576 | -€320 | -2.9% |
| Deferred charges and accrued income | 490/1 | €721 | - | -€721 | |
| Total equity and liabilities | 10/49 | €258,583 | €245,743 | -€12,841 | -5.0% |
| Equity | 10/15 | €33,349 | -€14,917 | -€48,267 | |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Reserves | 13 | €24,112 | €24,112 | = | 0.0% |
| Distributable reserves | 133 | €24,112 | €24,112 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,763 | -€74,030 | -€48,267 | -187.4% |
| Amounts payable | 17/49 | €225,234 | €260,660 | +€35,426 | +15.7% |
| Amounts payable within one year | 42/48 | €225,234 | €260,660 | +€35,426 | +15.7% |
| Trade debts | 44 | €112 | - | -€112 | |
| Suppliers | 440/4 | €112 | - | -€112 | |
| Other amounts payable | 47/48 | €225,122 | €260,660 | +€35,538 | +15.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,526 | €22,727 | -€799 | -3.4% |
| Other operating charges | 640/8 | €2,041 | €1,131 | -€910 | -44.6% |
| Gross operating margin | 9900 | -€33 | -€24,547 | -€24,514 | -74806.0% |
| Operating profit (loss) | 9901 | -€25,599 | -€48,405 | -€22,805 | -89.1% |
| Financial income | 75/76B | €0 | €298 | +€298 | +2983700.0% |
| Recurring financial income | 75 | €0 | €298 | +€298 | +2983700.0% |
| Financial charges | 65/66B | €163 | €160 | -€3 | -1.8% |
| Recurring financial charges | 65 | €163 | €160 | -€3 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | -€25,763 | -€48,267 | -€22,504 | -87.4% |
| Profit (loss) for the period | 9904 | -€25,763 | -€48,267 | -€22,504 | -87.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,763 | -€48,267 | -€22,504 | -87.4% |
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 12 October 2026 via checked.be.