Lowsound: 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.
Lowsound
Largest movements
- Tangible fixed assets -€17,030
down €17,030 (-78.7%), from €21,632 to €4,601
- Receivables within one year -€12,281
down €12,281 (-26.5%), from €46,345 to €34,064
of which Trade receivables: -€12,473
- Cash +€12,110
up €12,110 (+955%), from €1,268 to €13,378
mainly Investment in fixed assets (net) (+€15,766) and Receivables within one year (+€12,281)
- Deferred charges and accrued income +€1,430
up €1,430 (+31.3%), from €4,563 to €5,993
- Tax, wage and social debts -€12,245
down €12,245 (-65.2%), from €18,781 to €6,537
of which Taxes: -€11,957
- Other debts +€11,242
up €11,242 (+54.4%), from €20,684 to €31,926
- Current portion of long-term debt -€9,672
down €9,672 (-100%), from €9,672 to €0
- Debts after one year -€4,925
down €4,925 (-100%), from €4,925 to €0
- Profit (loss) carried forward -€1,177
down €1,177 (-100%), from €1,177 to €0
- Depreciation -€10,560
down €10,560 (-89.3%), from €11,824 to €1,264
- Taxes +€2,028
up €2,028 (+71.2%), from €2,848 to €4,876
- Gross operating margin +€1,935
up €1,935 (+10.8%), from €17,905 to €19,841
- Other operating charges +€635
up €635 (+46.3%), from €1,372 to €2,006
- Financial charges +€570
up €570 (+64.9%), from €878 to €1,447
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 | €98,807 | €83,036 | -€15,771 | -16.0% |
| Fixed assets | 21/28 | €21,632 | €4,601 | -€17,030 | -78.7% |
| Tangible fixed assets | 22/27 | €21,632 | €4,601 | -€17,030 | -78.7% |
| Furniture and vehicles | 24 | €21,632 | €4,601 | -€17,030 | -78.7% |
| Current assets | 29/58 | €77,176 | €78,435 | +€1,259 | +1.6% |
| Amounts receivable within one year | 40/41 | €46,345 | €34,064 | -€12,281 | -26.5% |
| Trade receivables | 40 | €46,279 | €33,806 | -€12,473 | -27.0% |
| Other amounts receivable | 41 | €66 | €258 | +€192 | +289% |
| Current investments | 50/53 | €25,000 | €25,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,268 | €13,378 | +€12,110 | +955% |
| Deferred charges and accrued income | 490/1 | €4,563 | €5,993 | +€1,430 | +31.3% |
| Total equity and liabilities | 10/49 | €98,807 | €83,036 | -€15,771 | -16.0% |
| Equity | 10/15 | €38,677 | €37,500 | -€1,177 | -3.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €35,000 | €35,000 | = | 0.0% |
| Distributable reserves | 133 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,177 | €0 | -€1,177 | -100% |
| Amounts payable | 17/49 | €60,131 | €45,536 | -€14,595 | -24.3% |
| Amounts payable after more than one year | 17 | €4,925 | €0 | -€4,925 | -100% |
| Financial debts | 170/4 | €4,925 | €0 | -€4,925 | -100% |
| Amounts payable within one year | 42/48 | €55,206 | €45,169 | -€10,037 | -18.2% |
| Current portion of amounts payable after more than one year | 42 | €9,672 | €0 | -€9,672 | -100% |
| Trade debts | 44 | €6,069 | €6,706 | +€638 | +10.5% |
| Suppliers | 440/4 | €6,069 | €6,706 | +€638 | +10.5% |
| Taxes, remuneration and social security | 45 | €18,781 | €6,537 | -€12,245 | -65.2% |
| Taxes | 450/3 | €18,493 | €6,537 | -€11,957 | -64.7% |
| Remuneration and social security | 454/9 | €288 | €0 | -€288 | -100% |
| Other amounts payable | 47/48 | €20,684 | €31,926 | +€11,242 | +54.4% |
| Accrued charges and deferred income | 492/3 | - | €367 | +€367 | |
| Non-recurring operating income | 76A | - | €2,589 | +€2,589 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,824 | €1,264 | -€10,560 | -89.3% |
| Other operating charges | 640/8 | €1,372 | €2,006 | +€635 | +46.3% |
| Gross operating margin | 9900 | €17,905 | €19,841 | +€1,935 | +10.8% |
| Operating profit (loss) | 9901 | €4,709 | €16,570 | +€11,861 | +252% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €878 | €1,447 | +€570 | +64.9% |
| Recurring financial charges | 65 | €878 | €1,447 | +€570 | +64.9% |
| Profit (loss) for the period before taxes | 9903 | €3,831 | €15,123 | +€11,292 | +295% |
| Income taxes | 67/77 | €2,848 | €4,876 | +€2,028 | +71.2% |
| Profit (loss) for the period | 9904 | €983 | €10,247 | +€9,263 | +942% |
| Profit (loss) for the period to be appropriated | 9905 | €983 | €10,247 | +€9,263 | +942% |
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 22 October 2026 via checked.be.