LOTUS RESTO: 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 RESTO
Largest movements
- Cash -€80,776
down €80,776 (-16.5%), from €489,836 to €409,060
mainly Contributions, distributions and other (-€284,120) and Investment in fixed assets (net) (-€9,184)
- Tangible fixed assets -€28,477
down €28,477 (-27.3%), from €104,332 to €75,855
of which Other tangible fixed assets: -€19,727
- Reserves -€139,714
down €139,714 (-30.1%), from €464,709 to €324,995
- Other debts +€29,512
up €29,512 (+27.5%), from €107,362 to €136,874
- Tax, wage and social debts +€11,030
up €11,030 (+95.5%), from €11,556 to €22,586
- Trade debts -€8,077
down €8,077 (-66.7%), from €12,114 to €4,036
- Gross operating margin +€32,954
up €32,954 (+16.3%), from €202,666 to €235,619
- Taxes +€10,160
up €10,160 (+24.2%), from €42,015 to €52,175
- Financial income -€3,613
down €3,613 (-50.6%), from €7,139 to €3,526
- Depreciation -€2,955
down €2,955 (-7.2%), from €40,762 to €37,807
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 | €618,347 | €511,043 | -€107,304 | -17.4% |
| Fixed assets | 21/28 | €105,499 | €76,875 | -€28,624 | -27.1% |
| Tangible fixed assets | 22/27 | €104,332 | €75,855 | -€28,477 | -27.3% |
| Plant, machinery and equipment | 23 | €10,624 | €11,776 | +€1,152 | +10.8% |
| Furniture and vehicles | 24 | €28,462 | €18,560 | -€9,902 | -34.8% |
| Other tangible fixed assets | 26 | €65,246 | €45,519 | -€19,727 | -30.2% |
| Financial fixed assets | 28 | €1,166 | €1,020 | -€146 | -12.5% |
| Current assets | 29/58 | €512,849 | €434,168 | -€78,681 | -15.3% |
| Stocks and contracts in progress | 3 | €18,940 | €22,755 | +€3,815 | +20.1% |
| Stocks | 30/36 | €18,940 | €22,755 | +€3,815 | +20.1% |
| Amounts receivable within one year | 40/41 | €1,327 | €1 | -€1,325 | -99.9% |
| Trade receivables | 40 | €1,327 | - | -€1,327 | |
| Other amounts receivable | 41 | - | €1 | +€1 | |
| Cash at bank and in hand | 54/58 | €489,836 | €409,060 | -€80,776 | -16.5% |
| Deferred charges and accrued income | 490/1 | €2,746 | €2,352 | -€394 | -14.4% |
| Total equity and liabilities | 10/49 | €618,347 | €511,043 | -€107,304 | -17.4% |
| Equity | 10/15 | €486,555 | €346,841 | -€139,714 | -28.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €464,709 | €324,995 | -€139,714 | -30.1% |
| Distributable reserves | 133 | €464,709 | €324,995 | -€139,714 | -30.1% |
| Profit (loss) carried forward | 14 | €1,386 | €1,386 | = | 0.0% |
| Amounts payable | 17/49 | €131,792 | €164,202 | +€32,410 | +24.6% |
| Amounts payable within one year | 42/48 | €131,032 | €163,496 | +€32,465 | +24.8% |
| Trade debts | 44 | €12,114 | €4,036 | -€8,077 | -66.7% |
| Suppliers | 440/4 | €12,114 | €4,036 | -€8,077 | -66.7% |
| Taxes, remuneration and social security | 45 | €11,556 | €22,586 | +€11,030 | +95.5% |
| Taxes | 450/3 | €11,556 | €22,586 | +€11,030 | +95.5% |
| Other amounts payable | 47/48 | €107,362 | €136,874 | +€29,512 | +27.5% |
| Accrued charges and deferred income | 492/3 | €760 | €706 | -€55 | -7.2% |
| Remuneration, social security and pensions | 62 | €1,643 | - | -€1,643 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,762 | €37,807 | -€2,955 | -7.2% |
| Other operating charges | 640/8 | €3,360 | €3,365 | +€4 | +0.1% |
| Gross operating margin | 9900 | €202,666 | €235,619 | +€32,954 | +16.3% |
| Operating profit (loss) | 9901 | €156,901 | €194,447 | +€37,547 | +23.9% |
| Financial income | 75/76B | €7,139 | €3,526 | -€3,613 | -50.6% |
| Recurring financial income | 75 | €7,139 | €3,526 | -€3,613 | -50.6% |
| Financial charges | 65/66B | €1,175 | €1,393 | +€217 | +18.5% |
| Recurring financial charges | 65 | €1,175 | €1,393 | +€217 | +18.5% |
| Profit (loss) for the period before taxes | 9903 | €162,864 | €196,581 | +€33,716 | +20.7% |
| Income taxes | 67/77 | €42,015 | €52,175 | +€10,160 | +24.2% |
| Profit (loss) for the period | 9904 | €120,849 | €144,406 | +€23,557 | +19.5% |
| Profit (loss) for the period to be appropriated | 9905 | €120,849 | €144,406 | +€23,557 | +19.5% |
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 21 October 2026 via checked.be.