GREEN 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.
GREEN LOTUS
Largest movements
- Receivables within one year -€6,546
no longer reported in 2025 (was €6,546)
of which Trade receivables: -€5,263
- Tangible fixed assets -€3,346
down €3,346 (-40.8%), from €8,206 to €4,860
of which Furniture and vehicles: -€2,399
- Stocks and contracts +€2,050
up €2,050 (+29.1%), from €7,036 to €9,086
- Cash -€593
down €593 (-5.6%), from €10,591 to €9,998
mainly Other debts (-€3,181) and Net result for the year (-€2,932)
- Deferred charges and accrued income -€437
no longer reported in 2025 (was €437)
- Other debts -€3,181
down €3,181 (-12.6%), from €25,263 to €22,082
- Profit (loss) carried forward -€2,932
down €2,932 (-3.0%), from -€97,008 to -€99,940
- Trade debts -€2,577
down €2,577 (-65.2%), from €3,951 to €1,374
- Gross operating margin -€11,206
down €11,206 (-87.0%), from €12,875 to €1,669
- Depreciation +€802
up €802 (+31.5%), from €2,544 to €3,346
- Taxes -€347
down €347, from €322 to -€25
- Financial charges -€313
down €313 (-52.9%), from €592 to €279
- Other operating charges -€201
down €201 (-16.7%), from €1,203 to €1,002
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 | €32,854 | €23,982 | -€8,872 | -27.0% |
| Fixed assets | 21/28 | €8,244 | €4,898 | -€3,346 | -40.6% |
| Tangible fixed assets | 22/27 | €8,206 | €4,860 | -€3,346 | -40.8% |
| Plant, machinery and equipment | 23 | €1,654 | €707 | -€947 | -57.3% |
| Furniture and vehicles | 24 | €6,552 | €4,153 | -€2,399 | -36.6% |
| Financial fixed assets | 28 | €38 | €38 | = | 0.0% |
| Current assets | 29/58 | €24,610 | €19,084 | -€5,526 | -22.5% |
| Stocks and contracts in progress | 3 | €7,036 | €9,086 | +€2,050 | +29.1% |
| Stocks | 30/36 | €7,036 | €9,086 | +€2,050 | +29.1% |
| Amounts receivable within one year | 40/41 | €6,546 | - | -€6,546 | |
| Trade receivables | 40 | €5,263 | - | -€5,263 | |
| Other amounts receivable | 41 | €1,283 | - | -€1,283 | |
| Cash at bank and in hand | 54/58 | €10,591 | €9,998 | -€593 | -5.6% |
| Deferred charges and accrued income | 490/1 | €437 | - | -€437 | |
| Total equity and liabilities | 10/49 | €32,854 | €23,982 | -€8,872 | -27.0% |
| Equity | 10/15 | €3,206 | €274 | -€2,932 | -91.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €214 | €214 | = | 0.0% |
| Non-distributable reserves | 130/1 | €214 | €214 | = | 0.0% |
| Reserves not available under the articles | 1311 | €214 | €214 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,008 | -€99,940 | -€2,932 | -3.0% |
| Amounts payable | 17/49 | €29,648 | €23,708 | -€5,940 | -20.0% |
| Amounts payable within one year | 42/48 | €29,648 | €23,706 | -€5,942 | -20.0% |
| Trade debts | 44 | €3,951 | €1,374 | -€2,577 | -65.2% |
| Suppliers | 440/4 | €3,951 | €1,374 | -€2,577 | -65.2% |
| Taxes, remuneration and social security | 45 | €434 | €250 | -€184 | -42.4% |
| Taxes | 450/3 | €267 | €250 | -€17 | -6.4% |
| Remuneration and social security | 454/9 | €167 | - | -€167 | |
| Other amounts payable | 47/48 | €25,263 | €22,082 | -€3,181 | -12.6% |
| Accrued charges and deferred income | 492/3 | - | €2 | +€2 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,544 | €3,346 | +€802 | +31.5% |
| Other operating charges | 640/8 | €1,203 | €1,002 | -€201 | -16.7% |
| Gross operating margin | 9900 | €12,875 | €1,669 | -€11,206 | -87.0% |
| Operating profit (loss) | 9901 | €9,128 | -€2,679 | -€11,807 | |
| Financial income | 75/76B | €2 | €1 | -€1 | -50.0% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -50.0% |
| Financial charges | 65/66B | €592 | €279 | -€313 | -52.9% |
| Recurring financial charges | 65 | €592 | €279 | -€313 | -52.9% |
| Profit (loss) for the period before taxes | 9903 | €8,538 | -€2,957 | -€11,495 | |
| Income taxes | 67/77 | €322 | -€25 | -€347 | |
| Profit (loss) for the period | 9904 | €8,216 | -€2,932 | -€11,148 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,216 | -€2,932 | -€11,148 |
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 19 October 2026 via checked.be.