LOTUS CLEAN: 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 CLEAN
Largest movements
- Cash -€54,525
down €54,525 (-73.3%), from €74,396 to €19,871
mainly Tax, wage and social debts (-€42,233) and Current portion of long-term debt (-€14,521)
- Receivables within one year -€5,531
down €5,531 (-6.8%), from €81,754 to €76,223
of which Trade receivables: -€6,197
- Tax, wage and social debts -€42,233
no longer reported in 2022 (was €42,233)
of which Remuneration and social security: -€37,236
- Current portion of long-term debt -€14,521
no longer reported in 2022 (was €14,521)
- Profit (loss) carried forward -€6,582
down €6,582 (-39.4%), from €16,697 to €10,115
- Trade debts +€3,311
up €3,311 (+86.9%), from €3,812 to €7,123
- Gross operating margin -€572,006
down €572,006 (-94.9%), from €602,764 to €30,758
- Staff costs -€500,953
no longer reported in 2022 (was €500,953)
- Write-downs +€37,257
new in 2022: €37,257
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €156,221 | €96,150 | -€60,071 | -38.5% |
| Current assets | 29/58 | €156,221 | €96,150 | -€60,071 | -38.5% |
| Amounts receivable within one year | 40/41 | €81,754 | €76,223 | -€5,531 | -6.8% |
| Trade receivables | 40 | €65,194 | €58,997 | -€6,197 | -9.5% |
| Other amounts receivable | 41 | €16,560 | €17,226 | +€666 | +4.0% |
| Cash at bank and in hand | 54/58 | €74,396 | €19,871 | -€54,525 | -73.3% |
| Deferred charges and accrued income | 490/1 | €71 | €56 | -€15 | -21.1% |
| Total equity and liabilities | 10/49 | €156,221 | €96,150 | -€60,071 | -38.5% |
| Equity | 10/15 | €95,547 | €88,965 | -€6,582 | -6.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €72,650 | €72,650 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €70,790 | €70,790 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,697 | €10,115 | -€6,582 | -39.4% |
| Amounts payable | 17/49 | €60,674 | €7,185 | -€53,489 | -88.2% |
| Amounts payable within one year | 42/48 | €60,624 | €7,185 | -€53,439 | -88.1% |
| Current portion of amounts payable after more than one year | 42 | €14,521 | - | -€14,521 | |
| Trade debts | 44 | €3,812 | €7,123 | +€3,311 | +86.9% |
| Suppliers | 440/4 | €3,812 | €7,123 | +€3,311 | +86.9% |
| Taxes, remuneration and social security | 45 | €42,233 | - | -€42,233 | |
| Taxes | 450/3 | €4,997 | - | -€4,997 | |
| Remuneration and social security | 454/9 | €37,236 | - | -€37,236 | |
| Other amounts payable | 47/48 | €58 | €62 | +€4 | +6.9% |
| Accrued charges and deferred income | 492/3 | €50 | - | -€50 | |
| Non-recurring operating income | 76A | €175,000 | - | -€175,000 | |
| Remuneration, social security and pensions | 62 | €500,953 | - | -€500,953 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €37,257 | +€37,257 | |
| Other operating charges | 640/8 | €409 | €409 | = | 0.0% |
| Non-recurring operating charges | 66A | €12,819 | - | -€12,819 | |
| Gross operating margin | 9900 | €602,764 | €30,758 | -€572,006 | -94.9% |
| Operating profit (loss) | 9901 | €88,583 | -€6,908 | -€95,491 | |
| Financial income | 75/76B | €283 | €665 | +€382 | +135% |
| Recurring financial income | 75 | €283 | €665 | +€382 | +135% |
| Financial charges | 65/66B | €2,689 | €339 | -€2,350 | -87.4% |
| Recurring financial charges | 65 | €2,689 | €339 | -€2,350 | -87.4% |
| Profit (loss) for the period before taxes | 9903 | €86,177 | -€6,582 | -€92,759 | |
| Income taxes | 67/77 | €4,997 | - | -€4,997 | |
| Profit (loss) for the period | 9904 | €81,180 | -€6,582 | -€87,762 | |
| Profit (loss) for the period to be appropriated | 9905 | €81,180 | -€6,582 | -€87,762 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.