The most basic difference is that the statements in a low level language can be directly mapped to processor instructions, while a single statement in a high level language may execute dozens of instructions.

Low level refers to the fact that this is a machine language, binary in form, generally meaning one low level command = one executed instruction.

The complexity arises when we need to enable a programmer to designate one high level instruction that performs several or many machine (low level) operations.

Low Level Languages: Assembler and Advanced Assembler
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