LOWIST IMMO: what changed
Two fiscal 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.
LOWIST IMMO
Largest movements
- Tangible fixed assets -€18,411
down €18,411 (-1.6%), from €1.1m to €1.1m
- Reserves +€79,000
up €79,000 (+9.2%), from €860,729 to €939,729
- Debts after one year -€62,654
down €62,654 (-66.5%), from €94,239 to €31,585
- Other debts -€46,704
down €46,704 (-16.6%), from €281,913 to €235,208
- Trade debts +€18,635
up €18,635 (+8282.4%), from €225 to €18,860
- Gross operating margin -€27,587
down €27,587 (-15.9%), from €173,964 to €146,376
- Taxes -€7,063
down €7,063 (-18.8%), from €37,612 to €30,549
- Financial income +€5,626
up €5,626 (+311.6%), from €1,806 to €7,432
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 | €1,343,312 | €1,338,475 | -€4,837 | -0.4% |
| Fixed assets | 21/28 | €1,143,135 | €1,124,724 | -€18,411 | -1.6% |
| Tangible fixed assets | 22/27 | €1,143,135 | €1,124,724 | -€18,411 | -1.6% |
| Land and buildings | 22 | €1,143,135 | €1,124,724 | -€18,411 | -1.6% |
| Current assets | 29/58 | €200,177 | €213,751 | +€13,574 | +6.8% |
| Amounts receivable within one year | 40/41 | €0 | €4,359 | +€4,359 | |
| Trade receivables | 40 | €0 | €4,359 | +€4,359 | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €193,523 | €200,953 | +€7,430 | +3.8% |
| Cash at bank and in hand | 54/58 | €6,252 | €7,974 | +€1,722 | +27.5% |
| Deferred charges and accrued income | 490/1 | €401 | €465 | +€64 | +15.9% |
| Total equity and liabilities | 10/49 | €1,343,312 | €1,338,475 | -€4,837 | -0.4% |
| Equity | 10/15 | €890,160 | €970,207 | +€80,047 | +9.0% |
| Contributions | 10/11 | €29,431 | €29,431 | = | 0.0% |
| Reserves | 13 | €860,729 | €939,729 | +€79,000 | +9.2% |
| Distributable reserves | 133 | €860,729 | €939,729 | +€79,000 | +9.2% |
| Profit (loss) carried forward | 14 | - | €1,047 | +€1,047 | |
| Amounts payable | 17/49 | €453,152 | €368,268 | -€84,884 | -18.7% |
| Amounts payable after more than one year | 17 | €94,239 | €31,585 | -€62,654 | -66.5% |
| Financial debts | 170/4 | €94,239 | €31,585 | -€62,654 | -66.5% |
| Amounts payable within one year | 42/48 | €358,912 | €336,683 | -€22,230 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €61,972 | €62,654 | +€682 | +1.1% |
| Trade debts | 44 | €225 | €18,860 | +€18,635 | +8282.4% |
| Suppliers | 440/4 | €225 | €18,860 | +€18,635 | +8282.4% |
| Taxes, remuneration and social security | 45 | €14,802 | €19,960 | +€5,157 | +34.8% |
| Taxes | 450/3 | €14,802 | €19,960 | +€5,157 | +34.8% |
| Other amounts payable | 47/48 | €281,913 | €235,208 | -€46,704 | -16.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,098 | €32,245 | +€147 | +0.5% |
| Other operating charges | 640/8 | €8,605 | €9,094 | +€489 | +5.7% |
| Gross operating margin | 9900 | €173,964 | €146,376 | -€27,587 | -15.9% |
| Operating profit (loss) | 9901 | €133,260 | €105,037 | -€28,223 | -21.2% |
| Financial income | 75/76B | €1,806 | €7,432 | +€5,626 | +311.6% |
| Recurring financial income | 75 | €1,806 | €7,432 | +€5,626 | +311.6% |
| Financial charges | 65/66B | €2,594 | €1,873 | -€721 | -27.8% |
| Recurring financial charges | 65 | €2,594 | €1,873 | -€721 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €132,472 | €110,596 | -€21,876 | -16.5% |
| Income taxes | 67/77 | €37,612 | €30,549 | -€7,063 | -18.8% |
| Profit (loss) for the period | 9904 | €94,860 | €80,047 | -€14,813 | -15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €94,860 | €80,047 | -€14,813 | -15.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.