RESTAURANT LOTUS: 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.
RESTAURANT LOTUS
Largest movements
- Cash +€23,867
up €23,867 (+6.9%), from €345,277 to €369,144
mainly Other debts (+€58,524) and Net result for the year (+€16,432)
- Other debts +€58,524
up €58,524 (+431%), from €13,565 to €72,089
- Reserves -€39,000
down €39,000 (-13.7%), from €284,986 to €245,986
of which Distributable reserves: -€39,000
- Gross operating margin -€12,103
down €12,103 (-29.8%), from €40,608 to €28,504
- Financial income -€6,268
down €6,268 (-96.2%), from €6,516 to €248
- Staff costs -€5,050
down €5,050 (-67.8%), from €7,450 to €2,400
- Other operating charges -€2,072
down €2,072 (-74.2%), from €2,794 to €722
- Depreciation -€1,888
down €1,888 (-47.0%), from €4,016 to €2,128
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €352,237 | €376,814 | +€24,577 | +7.0% |
| Fixed assets | 21/28 | €6,275 | €7,145 | +€870 | +13.9% |
| Tangible fixed assets | 22/27 | €6,275 | €7,145 | +€870 | +13.9% |
| Plant, machinery and equipment | 23 | €549 | €69 | -€480 | -87.4% |
| Furniture and vehicles | 24 | €3,127 | €3,853 | +€726 | +23.2% |
| Other tangible fixed assets | 26 | €2,600 | €3,224 | +€624 | +24.0% |
| Current assets | 29/58 | €345,962 | €369,669 | +€23,707 | +6.9% |
| Cash at bank and in hand | 54/58 | €345,277 | €369,144 | +€23,867 | +6.9% |
| Deferred charges and accrued income | 490/1 | €685 | €525 | -€160 | -23.4% |
| Total equity and liabilities | 10/49 | €352,237 | €376,814 | +€24,577 | +7.0% |
| Equity | 10/15 | €306,384 | €267,815 | -€38,568 | -12.6% |
| Contributions | 10/11 | €19,094 | €19,094 | = | 0.0% |
| Contributions outside capital | 11 | €19,094 | €19,094 | = | 0.0% |
| Share premium | 1100/10 | €19,094 | €19,094 | = | 0.0% |
| Reserves | 13 | €284,986 | €245,986 | -€39,000 | -13.7% |
| Non-distributable reserves | 130/1 | €1,909 | €1,909 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,909 | €1,909 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,274 | €18,274 | = | 0.0% |
| Distributable reserves | 133 | €264,803 | €225,803 | -€39,000 | -14.7% |
| Profit (loss) carried forward | 14 | €2,304 | €2,735 | +€432 | +18.7% |
| Amounts payable | 17/49 | €45,853 | €108,999 | +€63,146 | +138% |
| Amounts payable within one year | 42/48 | €45,853 | €105,755 | +€59,902 | +131% |
| Trade debts | 44 | €1,996 | €5,359 | +€3,363 | +169% |
| Suppliers | 440/4 | €1,996 | €5,359 | +€3,363 | +169% |
| Taxes, remuneration and social security | 45 | €30,293 | €28,307 | -€1,986 | -6.6% |
| Taxes | 450/3 | €8,236 | €8,157 | -€79 | -1.0% |
| Remuneration and social security | 454/9 | €22,056 | €20,150 | -€1,906 | -8.6% |
| Other amounts payable | 47/48 | €13,565 | €72,089 | +€58,524 | +431% |
| Accrued charges and deferred income | 492/3 | - | €3,244 | +€3,244 | |
| Remuneration, social security and pensions | 62 | €7,450 | €2,400 | -€5,050 | -67.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,016 | €2,128 | -€1,888 | -47.0% |
| Other operating charges | 640/8 | €2,794 | €722 | -€2,072 | -74.2% |
| Gross operating margin | 9900 | €40,608 | €28,504 | -€12,103 | -29.8% |
| Operating profit (loss) | 9901 | €26,347 | €23,253 | -€3,093 | -11.7% |
| Financial income | 75/76B | €6,516 | €248 | -€6,268 | -96.2% |
| Recurring financial income | 75 | €6,516 | €248 | -€6,268 | -96.2% |
| Financial charges | 65/66B | €447 | €657 | +€210 | +46.9% |
| Recurring financial charges | 65 | €447 | €657 | +€210 | +46.9% |
| Profit (loss) for the period before taxes | 9903 | €32,416 | €22,845 | -€9,571 | -29.5% |
| Income taxes | 67/77 | €7,612 | €6,413 | -€1,199 | -15.7% |
| Profit (loss) for the period | 9904 | €24,804 | €16,432 | -€8,372 | -33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,804 | €16,432 | -€8,372 | -33.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.