Lowlands Energy: 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.
Lowlands Energy
Largest movements
- Cash -€8,791
down €8,791 (-10.7%), from €82,412 to €73,621
mainly Tax, wage and social debts (-€16,174) and Receivables within one year (-€5,271)
- Receivables within one year +€5,271
up €5,271 (+52.6%), from €10,020 to €15,291
of which Trade receivables: +€3,044
- Tax, wage and social debts -€16,174
down €16,174 (-86.2%), from €18,766 to €2,592
- Trade debts +€6,725
up €6,725 (+43.4%), from €15,511 to €22,237
- Profit (loss) carried forward +€5,085
up €5,085 (+19.3%), from €26,346 to €31,431
- Gross operating margin -€18,668
down €18,668 (-62.3%), from €29,948 to €11,280
- Taxes -€3,334
down €3,334 (-56.3%), from €5,925 to €2,592
- Other operating charges +€1,301
up €1,301 (+86.0%), from €1,513 to €2,814
- Depreciation +€326
up €326 (+677%), from €48 to €374
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 | €102,306 | €98,412 | -€3,894 | -3.8% |
| Fixed assets | 21/28 | €9,874 | €9,500 | -€374 | -3.8% |
| Tangible fixed assets | 22/27 | €1,824 | €1,450 | -€374 | -20.5% |
| Plant, machinery and equipment | 23 | €1,824 | €1,450 | -€374 | -20.5% |
| Financial fixed assets | 28 | €8,050 | €8,050 | = | 0.0% |
| Current assets | 29/58 | €92,432 | €88,912 | -€3,520 | -3.8% |
| Amounts receivable within one year | 40/41 | €10,020 | €15,291 | +€5,271 | +52.6% |
| Trade receivables | 40 | €9,274 | €12,318 | +€3,044 | +32.8% |
| Other amounts receivable | 41 | €747 | €2,973 | +€2,226 | +298% |
| Cash at bank and in hand | 54/58 | €82,412 | €73,621 | -€8,791 | -10.7% |
| Total equity and liabilities | 10/49 | €102,306 | €98,412 | -€3,894 | -3.8% |
| Equity | 10/15 | €66,346 | €71,431 | +€5,085 | +7.7% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,346 | €31,431 | +€5,085 | +19.3% |
| Amounts payable | 17/49 | €35,960 | €26,981 | -€8,980 | -25.0% |
| Amounts payable within one year | 42/48 | €35,960 | €26,981 | -€8,980 | -25.0% |
| Financial debts | 43 | - | €334 | +€334 | |
| Other loans | 439 | - | €334 | +€334 | |
| Trade debts | 44 | €15,511 | €22,237 | +€6,725 | +43.4% |
| Suppliers | 440/4 | €15,511 | €22,237 | +€6,725 | +43.4% |
| Taxes, remuneration and social security | 45 | €18,766 | €2,592 | -€16,174 | -86.2% |
| Taxes | 450/3 | €18,766 | €2,592 | -€16,174 | -86.2% |
| Other amounts payable | 47/48 | €1,683 | €1,818 | +€135 | +8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48 | €374 | +€326 | +677% |
| Other operating charges | 640/8 | €1,513 | €2,814 | +€1,301 | +86.0% |
| Gross operating margin | 9900 | €29,948 | €11,280 | -€18,668 | -62.3% |
| Operating profit (loss) | 9901 | €28,386 | €8,091 | -€20,295 | -71.5% |
| Financial income | 75/76B | €12 | €1 | -€11 | -94.0% |
| Recurring financial income | 75 | €12 | €1 | -€11 | -94.0% |
| Financial charges | 65/66B | €510 | €415 | -€95 | -18.7% |
| Recurring financial charges | 65 | €510 | €415 | -€95 | -18.7% |
| Profit (loss) for the period before taxes | 9903 | €27,887 | €7,677 | -€20,211 | -72.5% |
| Income taxes | 67/77 | €5,925 | €2,592 | -€3,334 | -56.3% |
| Profit (loss) for the period | 9904 | €21,962 | €5,085 | -€16,877 | -76.8% |
| Profit (loss) for the period to be appropriated | 9905 | €21,962 | €5,085 | -€16,877 | -76.8% |
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.