LOWLAND OXYDE: 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.
LOWLAND OXYDE
Largest movements
- Tangible fixed assets +€91,841
up €91,841 (+23.1%), from €397,491 to €489,332
of which Land and buildings: +€92,001
- Receivables within one year -€17,352
down €17,352 (-55.6%), from €31,235 to €13,884
of which Trade receivables: -€9,350
- Cash -€14,877
down €14,877 (-78.2%), from €19,032 to €4,155
mainly Investment in fixed assets (net) (-€115,236) and Net result for the year (-€31,332)
- Debts after one year +€94,333
up €94,333 (+26.0%), from €363,342 to €457,675
- Profit (loss) carried forward -€31,332
down €31,332 (-300%), from -€10,448 to -€41,780
- Other operating charges -€35,867
down €35,867 (-89.6%), from €40,017 to €4,151
- Gross operating margin +€14,235
up €14,235, from -€13,724 to €511
- Depreciation +€11,730
up €11,730 (+101%), from €11,665 to €23,395
- Financial charges +€4,320
up €4,320 (+4,952%), from €87 to €4,408
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.
Derived cash bridge
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 | €448,992 | €509,490 | +€60,498 | +13.5% |
| Fixed assets | 21/28 | €397,791 | €489,632 | +€91,841 | +23.1% |
| Tangible fixed assets | 22/27 | €397,491 | €489,332 | +€91,841 | +23.1% |
| Land and buildings | 22 | €396,428 | €488,430 | +€92,001 | +23.2% |
| Furniture and vehicles | 24 | €1,063 | €903 | -€160 | -15.1% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €51,201 | €19,857 | -€31,343 | -61.2% |
| Amounts receivable within one year | 40/41 | €31,235 | €13,884 | -€17,352 | -55.6% |
| Trade receivables | 40 | €15,500 | €6,150 | -€9,350 | -60.3% |
| Other amounts receivable | 41 | €15,735 | €7,734 | -€8,002 | -50.9% |
| Cash at bank and in hand | 54/58 | €19,032 | €4,155 | -€14,877 | -78.2% |
| Deferred charges and accrued income | 490/1 | €933 | €1,819 | +€886 | +94.9% |
| Total equity and liabilities | 10/49 | €448,992 | €509,490 | +€60,498 | +13.5% |
| Equity | 10/15 | €73,402 | €42,070 | -€31,332 | -42.7% |
| Contributions | 10/11 | €76,227 | €76,227 | = | 0.0% |
| Capital | 10 | €76,227 | €76,227 | = | 0.0% |
| Issued capital | 100 | €76,227 | €76,227 | = | 0.0% |
| Reserves | 13 | €7,623 | €7,623 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,623 | €7,623 | = | 0.0% |
| Legal reserve | 130 | €7,623 | €7,623 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,448 | -€41,780 | -€31,332 | -300% |
| Amounts payable | 17/49 | €375,590 | €467,419 | +€91,830 | +24.4% |
| Amounts payable after more than one year | 17 | €363,342 | €457,675 | +€94,333 | +26.0% |
| Other amounts payable | 178/9 | €363,342 | €457,675 | +€94,333 | +26.0% |
| Amounts payable within one year | 42/48 | €12,248 | €9,745 | -€2,504 | -20.4% |
| Trade debts | 44 | €11,193 | €8,892 | -€2,301 | -20.6% |
| Suppliers | 440/4 | €11,193 | €8,892 | -€2,301 | -20.6% |
| Other amounts payable | 47/48 | €1,055 | €852 | -€203 | -19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,665 | €23,395 | +€11,730 | +101% |
| Other operating charges | 640/8 | €40,017 | €4,151 | -€35,867 | -89.6% |
| Gross operating margin | 9900 | -€13,724 | €511 | +€14,235 | |
| Operating profit (loss) | 9901 | -€65,406 | -€27,034 | +€38,372 | +58.7% |
| Financial income | 75/76B | €64 | €110 | +€46 | +71.5% |
| Recurring financial income | 75 | €64 | €110 | +€46 | +71.5% |
| Financial charges | 65/66B | €87 | €4,408 | +€4,320 | +4,952% |
| Recurring financial charges | 65 | €87 | €4,408 | +€4,320 | +4,952% |
| Profit (loss) for the period before taxes | 9903 | -€65,429 | -€31,332 | +€34,097 | +52.1% |
| Income taxes | 67/77 | €16 | - | -€16 | |
| Profit (loss) for the period | 9904 | -€65,445 | -€31,332 | +€34,113 | +52.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€65,445 | -€31,332 | +€34,113 | +52.1% |
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 23 October 2026 via checked.be.