FLEUR 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.
FLEUR DE LOTUS
Largest movements
- Cash -€35,475
down €35,475 (-81.4%), from €43,557 to €8,082
mainly Tax, wage and social debts (-€71,942) and Current portion of long-term debt (-€5,248)
- Tax, wage and social debts -€71,942
down €71,942 (-68.7%), from €104,698 to €32,756
of which Remuneration and social security: -€58,604
- Trade debts +€16,240
up €16,240 (+5.9%), from €273,788 to €290,028
- Profit (loss) carried forward +€13,524
up €13,524 (+8.3%), from -€163,058 to -€149,534
- Other debts +€12,787
up €12,787 (+9.7%), from €132,391 to €145,178
- Current portion of long-term debt -€5,248
down €5,248 (-11.9%), from €44,000 to €38,752
- Gross operating margin -€466,778
down €466,778 (-56.2%), from €830,034 to €363,256
- Staff costs -€380,440
down €380,440 (-50.8%), from €748,360 to €367,920
- Financial income +€40,100
up €40,100 (+188,262%), from €21 to €40,121
of which Non-recurring financial income: +€40,000
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 | €434,472 | €398,369 | -€36,103 | -8.3% |
| Fixed assets | 21/28 | €16,017 | €12,382 | -€3,635 | -22.7% |
| Tangible fixed assets | 22/27 | €14,167 | €10,532 | -€3,635 | -25.7% |
| Plant, machinery and equipment | 23 | €6,687 | €7,493 | +€806 | +12.1% |
| Furniture and vehicles | 24 | €7,480 | €3,039 | -€4,441 | -59.4% |
| Financial fixed assets | 28 | €1,850 | €1,850 | = | 0.0% |
| Current assets | 29/58 | €418,456 | €385,987 | -€32,469 | -7.8% |
| Stocks and contracts in progress | 3 | €23,329 | €23,073 | -€256 | -1.1% |
| Stocks | 30/36 | €23,329 | €23,073 | -€256 | -1.1% |
| Amounts receivable within one year | 40/41 | €351,569 | €354,832 | +€3,263 | +0.9% |
| Trade receivables | 40 | €31,534 | €38,473 | +€6,939 | +22.0% |
| Other amounts receivable | 41 | €320,035 | €316,359 | -€3,676 | -1.1% |
| Cash at bank and in hand | 54/58 | €43,557 | €8,082 | -€35,475 | -81.4% |
| Total equity and liabilities | 10/49 | €434,472 | €398,369 | -€36,103 | -8.3% |
| Equity | 10/15 | -€124,328 | -€110,804 | +€13,524 | +10.9% |
| Contributions | 10/11 | €18,592 | €18,592 | -€0 | 0.0% |
| Reserves | 13 | €20,138 | €20,138 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | -€0 | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | -€0 | 0.0% |
| Distributable reserves | 133 | €18,279 | €18,279 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€163,058 | -€149,534 | +€13,524 | +8.3% |
| Amounts payable | 17/49 | €558,800 | €509,173 | -€49,627 | -8.9% |
| Amounts payable within one year | 42/48 | €554,878 | €506,714 | -€48,164 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €44,000 | €38,752 | -€5,248 | -11.9% |
| Trade debts | 44 | €273,788 | €290,028 | +€16,240 | +5.9% |
| Suppliers | 440/4 | €273,788 | €290,028 | +€16,240 | +5.9% |
| Taxes, remuneration and social security | 45 | €104,698 | €32,756 | -€71,942 | -68.7% |
| Taxes | 450/3 | €13,338 | - | -€13,338 | |
| Remuneration and social security | 454/9 | €91,360 | €32,756 | -€58,604 | -64.1% |
| Other amounts payable | 47/48 | €132,391 | €145,178 | +€12,787 | +9.7% |
| Accrued charges and deferred income | 492/3 | €3,922 | €2,459 | -€1,463 | -37.3% |
| Remuneration, social security and pensions | 62 | €748,360 | €367,920 | -€380,440 | -50.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,142 | €7,333 | -€809 | -9.9% |
| Other operating charges | 640/8 | €4,452 | €6,811 | +€2,359 | +53.0% |
| Non-recurring operating charges | 66A | €1,248 | - | -€1,248 | |
| Gross operating margin | 9900 | €830,034 | €363,256 | -€466,778 | -56.2% |
| Operating profit (loss) | 9901 | €67,832 | -€18,808 | -€86,640 | |
| Financial income | 75/76B | €21 | €40,121 | +€40,100 | +188,262% |
| Recurring financial income | 75 | €21 | €121 | +€100 | +468% |
| Non-recurring financial income | 76B | - | €40,000 | +€40,000 | |
| Financial charges | 65/66B | €15,612 | €7,789 | -€7,823 | -50.1% |
| Recurring financial charges | 65 | €15,612 | €7,789 | -€7,823 | -50.1% |
| Profit (loss) for the period before taxes | 9903 | €52,242 | €13,524 | -€38,718 | -74.1% |
| Income taxes | 67/77 | €17 | - | -€17 | |
| Profit (loss) for the period | 9904 | €52,225 | €13,524 | -€38,701 | -74.1% |
| Profit (loss) for the period to be appropriated | 9905 | €52,225 | €13,524 | -€38,701 | -74.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.