LOTUS PLUS: 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 PLUS
Largest movements
- Cash +€46,580
up €46,580 (+60.2%), from €77,357 to €123,937
mainly Net result for the year (+€68,573) and Receivables within one year (+€26,073)
- Receivables within one year -€26,073
down €26,073 (-29.0%), from €89,810 to €63,737
of which Trade receivables: -€26,923
- Profit (loss) carried forward +€28,573
up €28,573 (+39.2%), from €72,925 to €101,499
- Trade debts -€19,481
down €19,481 (-97.5%), from €19,974 to €493
- Tax, wage and social debts +€11,253
up €11,253 (+124%), from €9,091 to €20,343
- Gross operating margin +€26,466
up €26,466 (+38.4%), from €68,838 to €95,304
- Taxes +€6,859
up €6,859 (+39.4%), from €17,398 to €24,257
- Other operating charges +€1,018
up €1,018 (+129%), from €790 to €1,808
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 | €169,880 | €190,224 | +€20,345 | +12.0% |
| Fixed assets | 21/28 | €1,689 | €1,478 | -€210 | -12.5% |
| Tangible fixed assets | 22/27 | €1,689 | €1,478 | -€210 | -12.5% |
| Furniture and vehicles | 24 | €626 | €699 | +€73 | +11.6% |
| Other tangible fixed assets | 26 | €1,062 | €779 | -€283 | -26.7% |
| Current assets | 29/58 | €168,191 | €188,746 | +€20,555 | +12.2% |
| Amounts receivable within one year | 40/41 | €89,810 | €63,737 | -€26,073 | -29.0% |
| Trade receivables | 40 | €73,534 | €46,611 | -€26,923 | -36.6% |
| Other amounts receivable | 41 | €16,276 | €17,126 | +€849 | +5.2% |
| Cash at bank and in hand | 54/58 | €77,357 | €123,937 | +€46,580 | +60.2% |
| Deferred charges and accrued income | 490/1 | €1,023 | €1,072 | +€49 | +4.8% |
| Total equity and liabilities | 10/49 | €169,880 | €190,224 | +€20,345 | +12.0% |
| Equity | 10/15 | €100,815 | €129,388 | +€28,573 | +28.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €9,297 | €9,297 | = | 0.0% |
| Distributable reserves | 133 | €9,297 | €9,297 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,925 | €101,499 | +€28,573 | +39.2% |
| Amounts payable | 17/49 | €69,065 | €60,836 | -€8,229 | -11.9% |
| Amounts payable within one year | 42/48 | €69,065 | €60,836 | -€8,229 | -11.9% |
| Trade debts | 44 | €19,974 | €493 | -€19,481 | -97.5% |
| Suppliers | 440/4 | €19,974 | €493 | -€19,481 | -97.5% |
| Taxes, remuneration and social security | 45 | €9,091 | €20,343 | +€11,253 | +124% |
| Taxes | 450/3 | €9,091 | €20,343 | +€11,253 | +124% |
| Other amounts payable | 47/48 | €40,000 | €40,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €305 | €558 | +€253 | +82.8% |
| Other operating charges | 640/8 | €790 | €1,808 | +€1,018 | +129% |
| Gross operating margin | 9900 | €68,838 | €95,304 | +€26,466 | +38.4% |
| Operating profit (loss) | 9901 | €67,743 | €92,939 | +€25,195 | +37.2% |
| Financial income | 75/76B | €1 | €3 | +€2 | +139% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +139% |
| Financial charges | 65/66B | €101 | €112 | +€11 | +10.4% |
| Recurring financial charges | 65 | €101 | €112 | +€11 | +10.4% |
| Profit (loss) for the period before taxes | 9903 | €67,644 | €92,831 | +€25,187 | +37.2% |
| Income taxes | 67/77 | €17,398 | €24,257 | +€6,859 | +39.4% |
| Profit (loss) for the period | 9904 | €50,246 | €68,573 | +€18,328 | +36.5% |
| Profit (loss) for the period to be appropriated | 9905 | €50,246 | €68,573 | +€18,328 | +36.5% |
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 15 October 2026 via checked.be.