LOTUS C.V.: 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 C.V.
Largest movements
- Tangible fixed assets -€57,656
down €57,656 (-6.7%), from €864,935 to €807,279
- Cash +€11,495
up €11,495 (+192%), from €5,983 to €17,478
mainly Depreciation (+€57,656) and Other debts (+€20,000)
- Debts after one year -€26,752
down €26,752 (-6.1%), from €441,888 to €415,136
- Trade debts -€23,947
down €23,947 (-94.7%), from €25,280 to €1,334
- Other debts +€20,000
up €20,000 (+14.3%), from €140,000 to €160,000
- Profit (loss) carried forward -€15,712
down €15,712 (-2.0%), from -€791,371 to -€807,083
- Gross operating margin +€4,705
up €4,705 (+9.3%), from €50,565 to €55,270
- Other operating charges +€1,588
up €1,588 (+25.9%), from €6,128 to €7,716
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 | €872,255 | €826,139 | -€46,116 | -5.3% |
| Fixed assets | 21/28 | €864,935 | €807,279 | -€57,656 | -6.7% |
| Tangible fixed assets | 22/27 | €864,935 | €807,279 | -€57,656 | -6.7% |
| Land and buildings | 22 | €864,935 | €807,279 | -€57,656 | -6.7% |
| Current assets | 29/58 | €7,320 | €18,859 | +€11,540 | +158% |
| Amounts receivable within one year | 40/41 | €112 | €88 | -€24 | -21.3% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €112 | €88 | -€24 | -21.3% |
| Cash at bank and in hand | 54/58 | €5,983 | €17,478 | +€11,495 | +192% |
| Deferred charges and accrued income | 490/1 | €1,225 | €1,293 | +€68 | +5.6% |
| Total equity and liabilities | 10/49 | €872,255 | €826,139 | -€46,116 | -5.3% |
| Equity | 10/15 | €238,629 | €222,917 | -€15,712 | -6.6% |
| Contributions | 10/11 | €1,030,000 | €1,030,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€791,371 | -€807,083 | -€15,712 | -2.0% |
| Amounts payable | 17/49 | €633,626 | €603,222 | -€30,404 | -4.8% |
| Amounts payable after more than one year | 17 | €441,888 | €415,136 | -€26,752 | -6.1% |
| Financial debts | 170/4 | €441,888 | €415,136 | -€26,752 | -6.1% |
| Amounts payable within one year | 42/48 | €191,738 | €188,086 | -€3,653 | -1.9% |
| Current portion of amounts payable after more than one year | 42 | €26,458 | €26,752 | +€294 | +1.1% |
| Trade debts | 44 | €25,280 | €1,334 | -€23,947 | -94.7% |
| Suppliers | 440/4 | €25,280 | €1,334 | -€23,947 | -94.7% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €140,000 | €160,000 | +€20,000 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,209 | €57,656 | +€446 | +0.8% |
| Other operating charges | 640/8 | €6,128 | €7,716 | +€1,588 | +25.9% |
| Non-recurring operating charges | 66A | €22 | €0 | -€22 | -100% |
| Gross operating margin | 9900 | €50,565 | €55,270 | +€4,705 | +9.3% |
| Operating profit (loss) | 9901 | -€12,795 | -€10,102 | +€2,694 | +21.1% |
| Financial charges | 65/66B | €5,823 | €5,610 | -€213 | -3.7% |
| Recurring financial charges | 65 | €5,823 | €5,610 | -€213 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | -€18,618 | -€15,712 | +€2,906 | +15.6% |
| Profit (loss) for the period | 9904 | -€18,618 | -€15,712 | +€2,906 | +15.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,618 | -€15,712 | +€2,906 | +15.6% |
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 25 October 2026 via checked.be.