LOWIE IMPORT EXPORT: 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.
LOWIE IMPORT EXPORT
Largest movements
- Current assets -€372
down €372 (-4.3%), from €8,617 to €8,245
of which Receivables within one year: -€2,499
- Debts -€4,888
down €4,888 (-10.7%), from €45,683 to €40,795
- Profit (loss) carried forward +€4,515
up €4,515 (+4.9%), from -€91,603 to -€87,087
- Gross operating margin +€3,460
up €3,460 (+87.3%), from €3,962 to €7,422
- Depreciation -€397
no longer reported in 2020 (was €397)
- Turnover -€121
down €121 (-2.2%), from €5,558 to €5,437
From the 2019 result to the 2020 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2019 | 2020 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,617 | €8,245 | -€372 | -4.3% |
| Current assets | 29/58 | €8,617 | €8,245 | -€372 | -4.3% |
| Stocks and contracts in progress | 3 | €1,838 | €1,649 | -€189 | -10.3% |
| Amounts receivable within one year | 40/41 | €5,705 | €3,206 | -€2,499 | -43.8% |
| Cash at bank and in hand | 54/58 | €6 | €3,390 | +€3,384 | +61311.8% |
| Total equity and liabilities | 10/49 | €8,617 | €8,245 | -€372 | -4.3% |
| Equity | 10/15 | -€37,066 | -€32,551 | +€4,515 | +12.2% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €4,958 | €4,958 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€91,603 | -€87,087 | +€4,515 | +4.9% |
| Amounts payable | 17/49 | €45,683 | €40,795 | -€4,888 | -10.7% |
| Amounts payable within one year | 42/48 | €45,590 | €40,795 | -€4,794 | -10.5% |
| Trade debts | 44 | - | €278 | +€278 | |
| Turnover | 70 | €5,558 | €5,437 | -€121 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €397 | - | -€397 | |
| Gross operating margin | 9900 | €3,962 | €7,422 | +€3,460 | +87.3% |
| Operating profit (loss) | 9901 | €3,276 | €6,964 | +€3,689 | +112.6% |
| Recurring financial charges | 65 | €2,389 | €2,449 | +€60 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €887 | €4,515 | +€3,628 | +409.1% |
| Profit (loss) for the period | 9904 | €887 | €4,515 | +€3,628 | +409.1% |
| Profit (loss) for the period to be appropriated | 9905 | €887 | €4,515 | +€3,628 | +409.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2019 and 31 December 2020. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.