Hana Lotus Group: 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.
Hana Lotus Group
Largest movements
- Receivables within one year +€15,508
up €15,508 (+33.3%), from €46,587 to €62,095
of which Other amounts receivable: +€17,586
- Cash +€13,346
new in 2025: €13,346
mainly Accrued charges and deferred income (+€21,250) and Net result for the year (+€17,876)
- Tangible fixed assets -€1,626
down €1,626 (-13.2%), from €12,273 to €10,647
of which Furniture and vehicles: -€3,613
- Accrued charges and deferred income +€21,250
new in 2025: €21,250
- Reserves +€11,245
up €11,245 (+28.2%), from €39,878 to €51,123
of which Distributable reserves: +€11,245
- Tax, wage and social debts +€8,635
up €8,635 (+979%), from €882 to €9,517
- Short-term financial debts -€6,909
down €6,909 (-69.1%), from €10,004 to €3,095
- Trade debts -€4,997
down €4,997 (-98.0%), from €5,100 to €102
- Gross operating margin +€27,338
up €27,338 (+744%), from €3,675 to €31,013
- Taxes +€8,216
up €8,216 (+777%), from €1,058 to €9,274
- Financial income +€1,050
up €1,050 (+75.8%), from €1,386 to €2,435
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 | €58,859 | €86,088 | +€27,229 | +46.3% |
| Fixed assets | 21/28 | €12,273 | €10,647 | -€1,626 | -13.2% |
| Tangible fixed assets | 22/27 | €12,273 | €10,647 | -€1,626 | -13.2% |
| Plant, machinery and equipment | 23 | €553 | €2,540 | +€1,987 | +360% |
| Furniture and vehicles | 24 | €11,720 | €8,107 | -€3,613 | -30.8% |
| Current assets | 29/58 | €46,587 | €75,441 | +€28,855 | +61.9% |
| Amounts receivable within one year | 40/41 | €46,587 | €62,095 | +€15,508 | +33.3% |
| Trade receivables | 40 | €9,793 | €7,716 | -€2,077 | -21.2% |
| Other amounts receivable | 41 | €36,793 | €54,379 | +€17,586 | +47.8% |
| Cash at bank and in hand | 54/58 | - | €13,346 | +€13,346 | |
| Total equity and liabilities | 10/49 | €58,859 | €86,088 | +€27,229 | +46.3% |
| Equity | 10/15 | €39,107 | €52,123 | +€13,016 | +33.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €39,878 | €51,123 | +€11,245 | +28.2% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €39,778 | €51,023 | +€11,245 | +28.3% |
| Profit (loss) carried forward | 14 | -€1,771 | - | +€1,771 | |
| Amounts payable | 17/49 | €19,752 | €33,965 | +€14,212 | +72.0% |
| Amounts payable within one year | 42/48 | €19,752 | €12,715 | -€7,038 | -35.6% |
| Current portion of amounts payable after more than one year | 42 | €3,766 | - | -€3,766 | |
| Financial debts | 43 | €10,004 | €3,095 | -€6,909 | -69.1% |
| Credit institutions | 430/8 | €10,004 | €3,095 | -€6,909 | -69.1% |
| Trade debts | 44 | €5,100 | €102 | -€4,997 | -98.0% |
| Suppliers | 440/4 | €5,100 | €102 | -€4,997 | -98.0% |
| Taxes, remuneration and social security | 45 | €882 | €9,517 | +€8,635 | +979% |
| Taxes | 450/3 | €882 | €9,517 | +€8,635 | +979% |
| Accrued charges and deferred income | 492/3 | - | €21,250 | +€21,250 | |
| Remuneration, social security and pensions | 62 | €418 | €163 | -€255 | -61.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,206 | €4,372 | +€166 | +3.9% |
| Other operating charges | 640/8 | €1,490 | €1,236 | -€254 | -17.0% |
| Gross operating margin | 9900 | €3,675 | €31,013 | +€27,338 | +744% |
| Operating profit (loss) | 9901 | -€2,438 | €25,243 | +€27,681 | |
| Financial income | 75/76B | €1,386 | €2,435 | +€1,050 | +75.8% |
| Recurring financial income | 75 | €1,386 | €2,435 | +€1,050 | +75.8% |
| Financial charges | 65/66B | €727 | €528 | -€199 | -27.4% |
| Recurring financial charges | 65 | €727 | €528 | -€199 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,780 | €27,150 | +€28,930 | |
| Income taxes | 67/77 | €1,058 | €9,274 | +€8,216 | +777% |
| Profit (loss) for the period | 9904 | -€2,837 | €17,876 | +€20,714 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,837 | €17,876 | +€20,714 |
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 24 October 2026 via checked.be.