Lotus Inc: 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 Inc
Largest movements
- Cash -€32,667
down €32,667 (-45.1%), from €72,413 to €39,747
mainly Contributions, distributions and other (-€55,000) and Other debts (-€27,353)
- Receivables within one year +€14,423
up €14,423 (+7.7%), from €187,000 to €201,423
of which Trade receivables: +€15,230
- Tax, wage and social debts +€31,598
up €31,598 (+319%), from €9,900 to €41,498
- Other debts -€27,353
down €27,353 (-33.2%), from €82,353 to €55,000
- Profit (loss) carried forward -€20,490
down €20,490 (-17.9%), from €114,203 to €93,713
- Accrued charges and deferred income -€3,043
no longer reported in 2025 (was €3,043)
- Taxes +€47,815
new in 2025: €47,815
- Gross operating margin +€7,813
up €7,813 (+9.9%), from €78,632 to €86,445
- Financial income -€6,406
down €6,406 (-100.0%), from €6,409 to €3
- Other operating charges +€1,497
up €1,497 (+119%), from €1,262 to €2,758
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 | €266,425 | €246,970 | -€19,455 | -7.3% |
| Fixed assets | 21/28 | €6,821 | €5,610 | -€1,211 | -17.8% |
| Tangible fixed assets | 22/27 | €6,821 | €5,610 | -€1,211 | -17.8% |
| Furniture and vehicles | 24 | - | €800 | +€800 | |
| Other tangible fixed assets | 26 | €6,821 | €4,810 | -€2,012 | -29.5% |
| Current assets | 29/58 | €259,604 | €241,360 | -€18,244 | -7.0% |
| Amounts receivable within one year | 40/41 | €187,000 | €201,423 | +€14,423 | +7.7% |
| Trade receivables | 40 | €17,198 | €32,428 | +€15,230 | +88.6% |
| Other amounts receivable | 41 | €169,802 | €168,995 | -€807 | -0.5% |
| Cash at bank and in hand | 54/58 | €72,413 | €39,747 | -€32,667 | -45.1% |
| Deferred charges and accrued income | 490/1 | €191 | €191 | = | 0.0% |
| Total equity and liabilities | 10/49 | €266,425 | €246,970 | -€19,455 | -7.3% |
| Equity | 10/15 | €170,508 | €150,018 | -€20,490 | -12.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Capital | 10 | €1 | - | -€1 | |
| Issued capital | 100 | €1 | - | -€1 | |
| Reserves | 13 | €56,304 | €56,304 | = | 0.0% |
| Distributable reserves | 133 | €56,304 | €56,304 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,203 | €93,713 | -€20,490 | -17.9% |
| Amounts payable | 17/49 | €95,917 | €96,952 | +€1,035 | +1.1% |
| Amounts payable within one year | 42/48 | €92,874 | €96,952 | +€4,078 | +4.4% |
| Trade debts | 44 | €622 | €454 | -€168 | -27.0% |
| Suppliers | 440/4 | €622 | €454 | -€168 | -27.0% |
| Taxes, remuneration and social security | 45 | €9,900 | €41,498 | +€31,598 | +319% |
| Taxes | 450/3 | €9,900 | €41,498 | +€31,598 | +319% |
| Other amounts payable | 47/48 | €82,353 | €55,000 | -€27,353 | -33.2% |
| Accrued charges and deferred income | 492/3 | €3,043 | - | -€3,043 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €370 | €1,211 | +€842 | +228% |
| Other operating charges | 640/8 | €1,262 | €2,758 | +€1,497 | +119% |
| Gross operating margin | 9900 | €78,632 | €86,445 | +€7,813 | +9.9% |
| Operating profit (loss) | 9901 | €77,001 | €82,476 | +€5,475 | +7.1% |
| Financial income | 75/76B | €6,409 | €3 | -€6,406 | -100.0% |
| Recurring financial income | 75 | €6,409 | €3 | -€6,406 | -100.0% |
| Financial charges | 65/66B | €153 | €154 | +€0 | +0.1% |
| Recurring financial charges | 65 | €153 | €154 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €83,257 | €82,325 | -€931 | -1.1% |
| Income taxes | 67/77 | - | €47,815 | +€47,815 | |
| Profit (loss) for the period | 9904 | €83,257 | €34,510 | -€48,747 | -58.5% |
| Profit (loss) for the period to be appropriated | 9905 | €83,257 | €34,510 | -€48,747 | -58.5% |
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 29 October 2026 via checked.be.