LOTUS COLLECTION: 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 COLLECTION
Largest movements
- Deferred charges and accrued income +€57,553
up €57,553 (+14,424%), from €399 to €57,952
- Cash -€9,850
down €9,850 (-45.2%), from €21,803 to €11,953
mainly Deferred charges and accrued income (-€57,553) and Debts after one year (-€9,465)
- Tangible fixed assets -€6,635
down €6,635 (-2.1%), from €322,752 to €316,117
- Other debts +€30,334
up €30,334 (+143%), from €21,230 to €51,564
- Reserves +€10,256
up €10,256 (+12.0%), from €85,299 to €95,555
of which Distributable reserves: +€10,188
- Debts after one year -€9,465
down €9,465 (-4.0%), from €237,806 to €228,341
- Trade debts +€4,759
up €4,759 (+366%), from €1,300 to €6,059
- Gross operating margin +€8,246
up €8,246 (+32.7%), from €25,185 to €33,431
- Taxes +€2,739
up €2,739 (+135%), from €2,028 to €4,767
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 | €423,444 | €461,233 | +€37,789 | +8.9% |
| Fixed assets | 21/28 | €397,715 | €391,080 | -€6,635 | -1.7% |
| Tangible fixed assets | 22/27 | €322,752 | €316,117 | -€6,635 | -2.1% |
| Land and buildings | 22 | €322,752 | €316,117 | -€6,635 | -2.1% |
| Financial fixed assets | 28 | €74,963 | €74,963 | = | 0.0% |
| Current assets | 29/58 | €25,729 | €70,153 | +€44,424 | +173% |
| Amounts receivable after more than one year | 29 | €3,527 | - | -€3,527 | |
| Other amounts receivable | 291 | €3,527 | - | -€3,527 | |
| Amounts receivable within one year | 40/41 | - | €248 | +€248 | |
| Other amounts receivable | 41 | - | €248 | +€248 | |
| Cash at bank and in hand | 54/58 | €21,803 | €11,953 | -€9,850 | -45.2% |
| Deferred charges and accrued income | 490/1 | €399 | €57,952 | +€57,553 | +14,424% |
| Total equity and liabilities | 10/49 | €423,444 | €461,233 | +€37,789 | +8.9% |
| Equity | 10/15 | €151,672 | €161,928 | +€10,256 | +6.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €4,373 | €4,373 | = | 0.0% |
| Reserves | 13 | €85,299 | €95,555 | +€10,256 | +12.0% |
| Non-distributable reserves | 130/1 | €6,132 | €6,200 | +€68 | +1.1% |
| Legal reserve | 130 | €6,132 | €6,200 | +€68 | +1.1% |
| Distributable reserves | 133 | €79,167 | €89,355 | +€10,188 | +12.9% |
| Amounts payable | 17/49 | €271,772 | €299,305 | +€27,533 | +10.1% |
| Amounts payable after more than one year | 17 | €237,806 | €228,341 | -€9,465 | -4.0% |
| Financial debts | 170/4 | €237,806 | €228,341 | -€9,465 | -4.0% |
| Amounts payable within one year | 42/48 | €31,660 | €67,088 | +€35,428 | +112% |
| Current portion of amounts payable after more than one year | 42 | €9,126 | €9,465 | +€339 | +3.7% |
| Trade debts | 44 | €1,300 | €6,059 | +€4,759 | +366% |
| Suppliers | 440/4 | €1,300 | €6,059 | +€4,759 | +366% |
| Taxes, remuneration and social security | 45 | €4 | - | -€4 | |
| Taxes | 450/3 | €4 | - | -€4 | |
| Other amounts payable | 47/48 | €21,230 | €51,564 | +€30,334 | +143% |
| Accrued charges and deferred income | 492/3 | €2,306 | €3,876 | +€1,570 | +68.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,635 | €6,635 | = | 0.0% |
| Other operating charges | 640/8 | €3,088 | €2,931 | -€157 | -5.1% |
| Gross operating margin | 9900 | €25,185 | €33,431 | +€8,246 | +32.7% |
| Operating profit (loss) | 9901 | €15,462 | €23,865 | +€8,403 | +54.3% |
| Financial income | 75/76B | €87 | €94 | +€7 | +8.0% |
| Recurring financial income | 75 | €87 | €94 | +€7 | +8.0% |
| Financial charges | 65/66B | €9,093 | €8,935 | -€158 | -1.7% |
| Recurring financial charges | 65 | €9,093 | €8,935 | -€158 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €6,456 | €15,024 | +€8,568 | +133% |
| Income taxes | 67/77 | €2,028 | €4,767 | +€2,739 | +135% |
| Profit (loss) for the period | 9904 | €4,428 | €10,257 | +€5,829 | +132% |
| Profit (loss) for the period to be appropriated | 9905 | €4,428 | €10,257 | +€5,829 | +132% |
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 26 October 2026 via checked.be.