LotusTree: 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.
LotusTree
Largest movements
- Cash +€34,308
up €34,308 (+29.9%), from €114,800 to €149,108
mainly Net result for the year (+€62,033) and Investment in fixed assets (net) (+€6,882)
- Current investments +€29,116
up €29,116 (+83.2%), from €35,000 to €64,116
- Receivables within one year +€7,262
up €7,262 (+600%), from €1,210 to €8,472
- Tangible fixed assets -€6,882
down €6,882 (-100%), from €6,882 to €0
- Deferred charges and accrued income +€5,244
up €5,244 (+3,352%), from €156 to €5,400
- Profit (loss) carried forward +€62,033
up €62,033 (+58.2%), from €106,523 to €168,556
- Tax, wage and social debts +€3,959
up €3,959 (+9.2%), from €43,256 to €47,215
- Gross operating margin -€73,097
down €73,097 (-50.1%), from €145,855 to €72,758
- Taxes -€15,191
down €15,191 (-50.7%), from €29,968 to €14,778
- Depreciation -€9,281
down €9,281 (-100%), from €9,281 to €0
- Financial income +€4,330
up €4,330 (+310%), from €1,398 to €5,728
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 | €158,049 | €227,096 | +€69,047 | +43.7% |
| Fixed assets | 21/28 | €6,882 | €0 | -€6,882 | -100% |
| Tangible fixed assets | 22/27 | €6,882 | €0 | -€6,882 | -100% |
| Furniture and vehicles | 24 | €6,882 | €0 | -€6,882 | -100% |
| Current assets | 29/58 | €151,167 | €227,096 | +€75,929 | +50.2% |
| Amounts receivable within one year | 40/41 | €1,210 | €8,472 | +€7,262 | +600% |
| Trade receivables | 40 | €1,210 | €8,472 | +€7,262 | +600% |
| Current investments | 50/53 | €35,000 | €64,116 | +€29,116 | +83.2% |
| Cash at bank and in hand | 54/58 | €114,800 | €149,108 | +€34,308 | +29.9% |
| Deferred charges and accrued income | 490/1 | €156 | €5,400 | +€5,244 | +3,352% |
| Total equity and liabilities | 10/49 | €158,049 | €227,096 | +€69,047 | +43.7% |
| Equity | 10/15 | €111,523 | €173,556 | +€62,033 | +55.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,523 | €168,556 | +€62,033 | +58.2% |
| Amounts payable | 17/49 | €46,526 | €53,540 | +€7,014 | +15.1% |
| Amounts payable within one year | 42/48 | €46,526 | €53,540 | +€7,014 | +15.1% |
| Trade debts | 44 | €99 | €2,115 | +€2,016 | +2,031% |
| Suppliers | 440/4 | €99 | €2,115 | +€2,016 | +2,031% |
| Taxes, remuneration and social security | 45 | €43,256 | €47,215 | +€3,959 | +9.2% |
| Taxes | 450/3 | €43,256 | €47,215 | +€3,959 | +9.2% |
| Other amounts payable | 47/48 | €3,171 | €4,210 | +€1,039 | +32.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,281 | €0 | -€9,281 | -100% |
| Other operating charges | 640/8 | €1,499 | €1,698 | +€199 | +13.3% |
| Gross operating margin | 9900 | €145,855 | €72,758 | -€73,097 | -50.1% |
| Operating profit (loss) | 9901 | €135,076 | €71,060 | -€64,015 | -47.4% |
| Financial income | 75/76B | €1,398 | €5,728 | +€4,330 | +310% |
| Recurring financial income | 75 | €1,398 | €5,728 | +€4,330 | +310% |
| Financial charges | 65/66B | -€17 | -€23 | -€6 | -32.1% |
| Recurring financial charges | 65 | -€17 | -€23 | -€6 | -32.1% |
| Profit (loss) for the period before taxes | 9903 | €136,491 | €76,811 | -€59,680 | -43.7% |
| Income taxes | 67/77 | €29,968 | €14,778 | -€15,191 | -50.7% |
| Profit (loss) for the period | 9904 | €106,523 | €62,033 | -€44,490 | -41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €106,523 | €62,033 | -€44,490 | -41.8% |
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 14 October 2026 via checked.be.