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.
LOTUS
Largest movements
- Current assets +€88,865
up €88,865 (+22.2%), from €401,033 to €489,898
of which Stocks and contracts: +€97,159
- Debts within one year +€87,102
up €87,102 (+22.9%), from €381,038 to €468,139
- Gross operating margin +€16,180
up €16,180 (+36.7%), from €44,119 to €60,299
From the 2016 result to the 2017 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2016 | 2017 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €411,953 | €500,468 | +€88,514 | +21.5% |
| Fixed assets | 21/28 | €10,920 | €10,570 | -€351 | -3.2% |
| Tangible fixed assets | 22/27 | €920 | €570 | -€351 | -38.1% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €401,033 | €489,898 | +€88,865 | +22.2% |
| Stocks and contracts in progress | 3 | €231,259 | €328,418 | +€97,159 | +42.0% |
| Amounts receivable within one year | 40/41 | €134,904 | €122,746 | -€12,158 | -9.0% |
| Cash at bank and in hand | 54/58 | €25,999 | €38,734 | +€12,735 | +49.0% |
| Total equity and liabilities | 10/49 | €411,953 | €500,468 | +€88,514 | +21.5% |
| Equity | 10/15 | €30,915 | €32,328 | +€1,413 | +4.6% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €12,425 | €12,425 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,510 | -€10,097 | +€1,413 | +12.3% |
| Amounts payable | 17/49 | €381,038 | €468,139 | +€87,102 | +22.9% |
| Amounts payable within one year | 42/48 | €381,038 | €468,139 | +€87,102 | +22.9% |
| Trade debts | 44 | €49,529 | €31,183 | -€18,346 | -37.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €351 | €351 | = | 0.0% |
| Gross operating margin | 9900 | €44,119 | €60,299 | +€16,180 | +36.7% |
| Operating profit (loss) | 9901 | €33,431 | €58,149 | +€24,718 | +73.9% |
| Recurring financial income | 75 | €6,576 | €9,479 | +€2,903 | +44.1% |
| Recurring financial charges | 65 | €33,960 | €66,215 | +€32,255 | +95.0% |
| Profit (loss) for the period before taxes | 9903 | €6,047 | €1,413 | -€4,634 | -76.6% |
| Profit (loss) for the period | 9904 | €6,047 | €1,413 | -€4,634 | -76.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,047 | €1,413 | -€4,634 | -76.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2016 and 30 June 2017. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.