DE LOTUS: 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.
DE LOTUS
Largest movements
- Tangible fixed assets -€40,025
down €40,025 (-5.8%), from €691,000 to €650,976
of which Land and buildings: -€39,744
- Cash +€39,728
up €39,728 (+229%), from €17,328 to €57,056
mainly Net result for the year (+€67,992) and Depreciation (+€40,025)
- Receivables within one year -€8,526
down €8,526 (-100%), from €8,526 to €0
- Debts after one year -€76,986
down €76,986 (-22.9%), from €336,742 to €259,756
- Reserves +€67,992
up €67,992 (+22.2%), from €306,364 to €374,356
of which Distributable reserves: +€67,992
- Gross operating margin +€10,862
up €10,862 (+7.5%), from €145,390 to €156,252
- Taxes +€5,341
up €5,341 (+20.1%), from €26,514 to €31,855
- Depreciation -€4,336
down €4,336 (-9.8%), from €44,361 to €40,025
- Financial charges -€2,293
down €2,293 (-36.5%), from €6,279 to €3,986
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 | €728,609 | €719,860 | -€8,749 | -1.2% |
| Fixed assets | 21/28 | €691,000 | €650,976 | -€40,025 | -5.8% |
| Tangible fixed assets | 22/27 | €691,000 | €650,976 | -€40,025 | -5.8% |
| Land and buildings | 22 | €690,719 | €650,976 | -€39,744 | -5.8% |
| Furniture and vehicles | 24 | €281 | €0 | -€281 | -100% |
| Current assets | 29/58 | €37,608 | €68,885 | +€31,276 | +83.2% |
| Amounts receivable within one year | 40/41 | €8,526 | €0 | -€8,526 | -100% |
| Other amounts receivable | 41 | €8,526 | €0 | -€8,526 | -100% |
| Cash at bank and in hand | 54/58 | €17,328 | €57,056 | +€39,728 | +229% |
| Deferred charges and accrued income | 490/1 | €11,755 | €11,828 | +€74 | +0.6% |
| Total equity and liabilities | 10/49 | €728,609 | €719,860 | -€8,749 | -1.2% |
| Equity | 10/15 | €367,864 | €435,856 | +€67,992 | +18.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €306,364 | €374,356 | +€67,992 | +22.2% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €300,214 | €368,206 | +€67,992 | +22.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €360,745 | €284,004 | -€76,741 | -21.3% |
| Amounts payable after more than one year | 17 | €336,742 | €259,756 | -€76,986 | -22.9% |
| Other amounts payable | 178/9 | €336,742 | €259,756 | -€76,986 | -22.9% |
| Amounts payable within one year | 42/48 | €23,093 | €23,322 | +€229 | +1.0% |
| Trade debts | 44 | €467 | €5,178 | +€4,711 | +1,010% |
| Suppliers | 440/4 | €467 | €5,178 | +€4,711 | +1,010% |
| Taxes, remuneration and social security | 45 | €9,733 | €6,832 | -€2,901 | -29.8% |
| Taxes | 450/3 | €9,733 | €6,832 | -€2,901 | -29.8% |
| Other amounts payable | 47/48 | €12,893 | €11,312 | -€1,581 | -12.3% |
| Accrued charges and deferred income | 492/3 | €911 | €927 | +€16 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,361 | €40,025 | -€4,336 | -9.8% |
| Other operating charges | 640/8 | €12,873 | €12,472 | -€401 | -3.1% |
| Gross operating margin | 9900 | €145,390 | €156,252 | +€10,862 | +7.5% |
| Operating profit (loss) | 9901 | €88,157 | €103,755 | +€15,598 | +17.7% |
| Financial income | 75/76B | €132 | €78 | -€54 | -40.9% |
| Recurring financial income | 75 | €132 | €78 | -€54 | -40.9% |
| Financial charges | 65/66B | €6,279 | €3,986 | -€2,293 | -36.5% |
| Recurring financial charges | 65 | €6,279 | €3,986 | -€2,293 | -36.5% |
| Profit (loss) for the period before taxes | 9903 | €82,010 | €99,847 | +€17,837 | +21.7% |
| Income taxes | 67/77 | €26,514 | €31,855 | +€5,341 | +20.1% |
| Profit (loss) for the period | 9904 | €55,496 | €67,992 | +€12,496 | +22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €55,496 | €67,992 | +€12,496 | +22.5% |
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 15 October 2026 via checked.be.