Warning lights
Signals from the annual accounts, the CBE and the Official Gazette, each with its threshold and source. No score, no verdict.
-
Negative equity NBB
More debt than assets in 2 of the last 4 fiscal years.
-
Tight liquidity NBB
Cash and receivables cover 14 % of short-term debt in 2025; threshold 65 %.
Financials
Financial year 2025
LOW C from Ieper, company number BE0760302925, closed financial year 2025 with a result of € 22,556 after tax. For that financial year LOW C recorded a gross margin of € 86,230 and equity of € -19,194. Compared with financial year 2024, the result moved from € -55,561 to € 22,556. Profitable, and profit is growing. More debts than assets. High debts against a small own buffer. The most recent annual accounts were filed with the National Bank of Belgium on July 28, 2026.
€ -19,194
▲ € 22,556 vs 2024
Assets minus debts, by the books. What is left if everything were sold and paid today.
€ 22,556
▲ still € 55,561 loss in 2024
Profit after tax over the fiscal year.
€ 5,874
▲ 22% vs 2024
Cash and bank balances on the last day of the fiscal year.
Stays in the company
No dividend for 2025. Retained profit grew to € -23,994.
People and assets in 2025
€ 26,494
▲ 5% vs 2024
Payroll staff only. What the director pays themselves is already netted into the gross margin and is not shown separately in the accounts.
€ 5,175
▼ 34% vs 2024
Of which on lease € 988.
Debts at end 2025
€ 103,914
▼ 20% vs 2024
€ 20,546 is repaid this year. At this pace the long-term loan is gone in ≈ 5 years.
€ 45,345
▼ 10% vs 2024
Supplier invoices still open on the last day of the fiscal year.
€ 17,032
▼ 19% vs 2024
Taxes, VAT and social contributions still to pay.
| 2022 | 2023 | 2024 | 2025 | Change 2024 → 2025 | |
|---|---|---|---|---|---|
| Gross margin | € 56,450 | € 31,558 | € 1,857 | € 86,230 | ▲ € 84,373 |
| Profit after taxes | € 998 | € -21,809 | € -55,561 | € 22,556 | ▲ € 78,117 |
| Equity | € 35,619 | € 13,810 | € -41,751 | € -19,194 | ▲ € 22,556 |
| Total debts | € 182,716 | € 181,819 | € 219,160 | € 174,613 | ▼ 20% |
| Cash | € 3,697 | € 3,663 | € 4,817 | € 5,874 | ▲ 22% |
| Retained profit | € 30,819 | € 9,010 | € -46,551 | € -23,994 | ▲ € 22,556 |
| Bank debt | € 105,758 | € 119,987 | € 130,523 | € 103,914 | ▼ 20% |
| Balance sheet total | € 218,335 | € 195,629 | € 177,409 | € 155,418 | ▼ 12% |
Key figures of LOW C, fiscal years 2022 to 2025, from the annual accounts filed with the National Bank of Belgium.Next annual account (fiscal year 2026) expected before 31 July 2027.
What happened to LOW C?
What happened at LOW C in recent years, according to the Belgian Official Gazette, the CBE and the National Bank:
- New annual accounts for financial year 2025: profit of € 22,556. Source: NBB ↗
- New establishment in Ieper. KBO
- Incorporation, published in the Gazette. Source: Staatsblad ↗
- Dimitri Alleman became a director. NBB
- Lesly Pieters became a director. NBB
In short
From € 998 profit in 2022 to € 22,556 profit in 2025.
Paid € 3,025 in corporate taxes since 2022.
Best year ever: 2025, with € 22,556 profit.
Management
Behind LOW C are Dimitri Alleman and Lesly Pieters.
Directors
According to the 2025 annual accounts
Dimitri Alleman
Director
since 2020
Lesly Pieters
Director
since 2020
Establishments
Establishment units
Physical locations of this company
Cartonstraat 35
8900 Ieper
Vooruitgangstraat 5
8900 Ieper
Active since 2 January 2021
What is an establishment unit? An establishment unit is a geographically identifiable place where activities of the enterprise are carried out.
Shareholders according to the Official Gazette deeds
Who contributed at incorporation and at capital increases, with the deed as source. Later share transfers are not published in the Gazette.
Incorporation
Source: Deed ↗- Dimitri Raphaël ALLEMAN(oprichter) 50%
- Lesly PIETERS(oprichter) 50%
Details
- Company number
- 0760.302.925
- VAT number
- BE 0760.302.925
- Registered office
- Cartonstraat 35, 8900 Ieper
- Names & denominations
- LOW C
- Enterprise type
- Rechtspersoon
- Legal form
- Private limited company
- Legal situation
- Normale toestand
- Start date
- 18 December 2020
- Peppol
- Active · Active since 17 Jun 2025
- Activities · NACE
Catering van evenementen
Activiteiten van eetgelegenheden met beperkte bediening, muv mobiele eetgelegenheden
Eetgelegenheden met beperkte bediening
Administratieve en ondersteunende activiteiten ten behoeve van kantoren
Overige zakelijke dienstverlening, neg
Diverse administratieve activiteiten ten behoeve van kantoren