IMMO 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.
IMMO LOTUS
Largest movements
- Tangible fixed assets +€10,684
up €10,684 (+1.1%), from €1.0m to €1.0m
of which Land and buildings: +€11,328
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€15,786
down €15,786 (-18.7%), from €84,303 to €68,516
- Depreciation +€9,506
up €9,506 (+26.2%), from €36,329 to €45,835
- Taxes -€7,693
down €7,693 (-86.7%), from €8,871 to €1,178
- Other operating charges +€1,321
up €1,321 (+37.4%), from €3,535 to €4,856
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,022,608 | €1,033,530 | +€10,922 | +1.1% |
| Fixed assets | 21/28 | €1,016,804 | €1,027,488 | +€10,684 | +1.1% |
| Tangible fixed assets | 22/27 | €1,016,804 | €1,027,488 | +€10,684 | +1.1% |
| Land and buildings | 22 | €1,014,871 | €1,026,200 | +€11,328 | +1.1% |
| Plant, machinery and equipment | 23 | €1,933 | €1,289 | -€644 | -33.3% |
| Current assets | 29/58 | €5,803 | €6,042 | +€238 | +4.1% |
| Cash at bank and in hand | 54/58 | €5,711 | €5,468 | -€243 | -4.3% |
| Deferred charges and accrued income | 490/1 | €92 | €573 | +€481 | +523% |
| Total equity and liabilities | 10/49 | €1,022,608 | €1,033,530 | +€10,922 | +1.1% |
| Equity | 10/15 | €178,493 | €182,832 | +€4,339 | +2.4% |
| Contributions | 10/11 | €18,696 | €18,696 | = | 0.0% |
| Capital | 10 | €18,696 | €18,696 | = | 0.0% |
| Issued capital | 100 | €18,696 | €18,696 | = | 0.0% |
| Reserves | 13 | €159,798 | €164,137 | +€4,339 | +2.7% |
| Non-distributable reserves | 130/1 | €1,870 | €1,870 | = | 0.0% |
| Legal reserve | 130 | €1,870 | €1,870 | = | 0.0% |
| Distributable reserves | 133 | €157,928 | €162,267 | +€4,339 | +2.7% |
| Amounts payable | 17/49 | €844,115 | €850,698 | +€6,583 | +0.8% |
| Amounts payable after more than one year | 17 | €588,853 | €593,463 | +€4,611 | +0.8% |
| Financial debts | 170/4 | €579,704 | €586,700 | +€6,996 | +1.2% |
| Other amounts payable | 178/9 | €9,148 | €6,763 | -€2,385 | -26.1% |
| Amounts payable within one year | 42/48 | €255,262 | €256,384 | +€1,122 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €59,149 | €66,783 | +€7,634 | +12.9% |
| Trade debts | 44 | €2,242 | €1,033 | -€1,209 | -53.9% |
| Suppliers | 440/4 | €2,242 | €1,033 | -€1,209 | -53.9% |
| Taxes, remuneration and social security | 45 | €8,871 | €2,428 | -€6,443 | -72.6% |
| Taxes | 450/3 | €8,871 | €1,178 | -€7,693 | -86.7% |
| Remuneration and social security | 454/9 | - | €1,250 | +€1,250 | |
| Other amounts payable | 47/48 | €185,000 | €186,140 | +€1,140 | +0.6% |
| Accrued charges and deferred income | 492/3 | - | €850 | +€850 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,329 | €45,835 | +€9,506 | +26.2% |
| Other operating charges | 640/8 | €3,535 | €4,856 | +€1,321 | +37.4% |
| Gross operating margin | 9900 | €84,303 | €68,516 | -€15,786 | -18.7% |
| Operating profit (loss) | 9901 | €44,439 | €17,825 | -€26,613 | -59.9% |
| Financial income | 75/76B | €15 | €86 | +€71 | +475% |
| Recurring financial income | 75 | €15 | €86 | +€71 | +475% |
| Financial charges | 65/66B | €12,019 | €12,395 | +€375 | +3.1% |
| Recurring financial charges | 65 | €12,019 | €12,395 | +€375 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €32,434 | €5,517 | -€26,917 | -83.0% |
| Income taxes | 67/77 | €8,871 | €1,178 | -€7,693 | -86.7% |
| Profit (loss) for the period | 9904 | €23,564 | €4,339 | -€19,225 | -81.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,564 | €4,339 | -€19,225 | -81.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.