LOTUS NUTRIENTS: 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 NUTRIENTS
Largest movements
- Cash +€42,004
up €42,004 (+9.3%), from €450,949 to €492,953
mainly Net result for the year (+€75,279) and Receivables within one year (+€18,819)
- Receivables within one year -€18,819
down €18,819 (-16.4%), from €114,825 to €96,006
of which Trade receivables: -€22,674
- Tangible fixed assets -€7,949
down €7,949 (-42.5%), from €18,701 to €10,752
of which Furniture and vehicles: -€6,986
- Reserves +€75,279
up €75,279 (+39.9%), from €188,773 to €264,052
- Trade debts -€59,654
down €59,654 (-45.1%), from €132,329 to €72,675
- Gross operating margin +€67,720
up €67,720 (+101%), from €66,850 to €134,571
- Taxes +€15,172
up €15,172 (+270%), from €5,623 to €20,795
- Staff costs -€5,120
down €5,120 (-15.3%), from €33,456 to €28,336
- Depreciation -€2,660
down €2,660 (-20.6%), from €12,942 to €10,282
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 | €647,336 | €656,505 | +€9,169 | +1.4% |
| Fixed assets | 21/28 | €21,034 | €10,752 | -€10,282 | -48.9% |
| Intangible fixed assets | 21 | €2,333 | - | -€2,333 | |
| Tangible fixed assets | 22/27 | €18,701 | €10,752 | -€7,949 | -42.5% |
| Plant, machinery and equipment | 23 | €2,602 | €1,639 | -€963 | -37.0% |
| Furniture and vehicles | 24 | €16,099 | €9,113 | -€6,986 | -43.4% |
| Current assets | 29/58 | €626,302 | €645,754 | +€19,451 | +3.1% |
| Stocks and contracts in progress | 3 | €58,872 | €55,970 | -€2,903 | -4.9% |
| Stocks | 30/36 | €58,872 | €55,970 | -€2,903 | -4.9% |
| Amounts receivable within one year | 40/41 | €114,825 | €96,006 | -€18,819 | -16.4% |
| Trade receivables | 40 | €110,448 | €87,774 | -€22,674 | -20.5% |
| Other amounts receivable | 41 | €4,377 | €8,232 | +€3,855 | +88.1% |
| Cash at bank and in hand | 54/58 | €450,949 | €492,953 | +€42,004 | +9.3% |
| Deferred charges and accrued income | 490/1 | €1,657 | €825 | -€832 | -50.2% |
| Total equity and liabilities | 10/49 | €647,336 | €656,505 | +€9,169 | +1.4% |
| Equity | 10/15 | €207,373 | €282,652 | +€75,279 | +36.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €188,773 | €264,052 | +€75,279 | +39.9% |
| Distributable reserves | 133 | €188,773 | €264,052 | +€75,279 | +39.9% |
| Amounts payable | 17/49 | €439,963 | €373,853 | -€66,110 | -15.0% |
| Amounts payable after more than one year | 17 | €300,000 | €300,000 | = | 0.0% |
| Financial debts | 170/4 | €300,000 | €300,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €139,963 | €73,853 | -€66,110 | -47.2% |
| Trade debts | 44 | €132,329 | €72,675 | -€59,654 | -45.1% |
| Suppliers | 440/4 | €132,329 | €72,675 | -€59,654 | -45.1% |
| Taxes, remuneration and social security | 45 | €6,456 | - | -€6,456 | |
| Taxes | 450/3 | €1,328 | - | -€1,328 | |
| Remuneration and social security | 454/9 | €5,128 | - | -€5,128 | |
| Other amounts payable | 47/48 | €1,178 | €1,178 | = | 0.0% |
| Non-recurring operating income | 76A | - | €4,132 | +€4,132 | |
| Remuneration, social security and pensions | 62 | €33,456 | €28,336 | -€5,120 | -15.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,942 | €10,282 | -€2,660 | -20.6% |
| Other operating charges | 640/8 | €300 | €210 | -€90 | -29.9% |
| Gross operating margin | 9900 | €66,850 | €134,571 | +€67,720 | +101% |
| Operating profit (loss) | 9901 | €20,152 | €95,742 | +€75,590 | +375% |
| Financial income | 75/76B | €479 | €331 | -€148 | -30.9% |
| Recurring financial income | 75 | €479 | €331 | -€148 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | €20,632 | €96,074 | +€75,442 | +366% |
| Income taxes | 67/77 | €5,623 | €20,795 | +€15,172 | +270% |
| Profit (loss) for the period | 9904 | €15,008 | €75,279 | +€60,271 | +402% |
| Profit (loss) for the period to be appropriated | 9905 | €15,008 | €75,279 | +€60,271 | +402% |
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 19 October 2026 via checked.be.