Lotus: what changed
Two fiscal 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
- Tangible fixed assets +€61,060
up €61,060 (+54.7%), from €111,550 to €172,610
of which Furniture and vehicles: +€31,418
- Cash -€58,752
down €58,752 (-34.4%), from €170,691 to €111,939
mainly Investment in fixed assets (net) (-€72,762) and Receivables within one year (-€4,020)
- Advances received +€6,534
new in 2025: €6,534
- Gross operating margin +€11,540
up €11,540 (+155.6%), from €7,416 to €18,956
- Depreciation +€9,285
up €9,285 (+384.1%), from €2,417 to €11,702
- Other operating charges -€340
down €340 (-9.8%), from €3,474 to €3,134
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.
Cash bridge derived
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 | €556,260 | €562,588 | +€6,327 | +1.1% |
| Fixed assets | 21/28 | €124,150 | €185,209 | +€61,060 | +49.2% |
| Tangible fixed assets | 22/27 | €111,550 | €172,610 | +€61,060 | +54.7% |
| Land and buildings | 22 | €103,662 | €103,662 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,944 | €32,586 | +€29,641 | +1006.7% |
| Furniture and vehicles | 24 | €3,725 | €35,144 | +€31,418 | +843.3% |
| Other tangible fixed assets | 26 | €1,218 | €1,218 | = | 0.0% |
| Financial fixed assets | 28 | €12,600 | €12,600 | = | 0.0% |
| Current assets | 29/58 | €432,111 | €377,378 | -€54,732 | -12.7% |
| Amounts receivable within one year | 40/41 | €261,419 | €265,439 | +€4,020 | +1.5% |
| Trade receivables | 40 | €161,816 | €169,673 | +€7,857 | +4.9% |
| Other amounts receivable | 41 | €99,603 | €95,766 | -€3,837 | -3.9% |
| Cash at bank and in hand | 54/58 | €170,691 | €111,939 | -€58,752 | -34.4% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €556,260 | €562,588 | +€6,327 | +1.1% |
| Equity | 10/15 | €205,511 | €207,927 | +€2,416 | +1.2% |
| Contributions | 10/11 | €94,792 | €94,792 | = | 0.0% |
| Reserves | 13 | €110,719 | €113,135 | +€2,416 | +2.2% |
| Distributable reserves | 133 | €110,719 | €113,135 | +€2,416 | +2.2% |
| Amounts payable | 17/49 | €350,749 | €354,661 | +€3,911 | +1.1% |
| Amounts payable within one year | 42/48 | €350,749 | €354,661 | +€3,911 | +1.1% |
| Trade debts | 44 | €302,176 | €300,096 | -€2,080 | -0.7% |
| Suppliers | 440/4 | €302,176 | €300,096 | -€2,080 | -0.7% |
| Advances received on contracts in progress | 46 | - | €6,534 | +€6,534 | |
| Taxes, remuneration and social security | 45 | €14,128 | €12,237 | -€1,892 | -13.4% |
| Taxes | 450/3 | €14,128 | €12,237 | -€1,892 | -13.4% |
| Other amounts payable | 47/48 | €34,445 | €35,794 | +€1,349 | +3.9% |
| Non-recurring operating income | 76A | - | €5,525 | +€5,525 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,417 | €11,702 | +€9,285 | +384.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €3,474 | €3,134 | -€340 | -9.8% |
| Gross operating margin | 9900 | €7,416 | €18,956 | +€11,540 | +155.6% |
| Operating profit (loss) | 9901 | €1,526 | €4,121 | +€2,595 | +170.1% |
| Financial income | 75/76B | €234 | €285 | +€51 | +21.7% |
| Recurring financial income | 75 | €234 | €285 | +€51 | +21.7% |
| Financial charges | 65/66B | €350 | €284 | -€65 | -18.7% |
| Recurring financial charges | 65 | €350 | €284 | -€65 | -18.7% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €1,410 | €4,121 | +€2,711 | +192.3% |
| Income taxes | 67/77 | €1,585 | €1,705 | +€120 | +7.6% |
| Profit (loss) for the period | 9904 | -€175 | €2,416 | +€2,591 | |
| Profit (loss) for the period to be appropriated | 9905 | -€175 | €2,416 | +€2,591 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.